Sussex Building Company Ltd Accounts






Sussex Building Company Ltd

	Company No. 04548197
		Information for Filing with The Registrar
		31 March 2025

The Director presents his report and the accounts for the year ended 31 March 2025.

Principal activities
The principal activity of the company during the year under review was Construction Activities.




Director

The Director who served at any time during the year was as follows:

M.A. Morley









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

M.A. Morley
Company Secretary
30 December 2025

at	31 March 2025
Company No.		04548197	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	92,012	114,670


				92,012	114,670
Current assets
	Stocks		5	59,157	111,828
	Debtors		6	362,267	451,480

	Cash at bank and in hand			29,804	69,663
				451,228	632,971
Creditors: Amount falling due within one year			7	(385,681)	(454,558)
Net current assets				65,547	178,413
Total assets less current liabilities				157,559	293,083
Creditors: Amounts falling due after more than one year			8	(46,436)	(78,124)
Provisions for liabilities
	Deferred taxation			-	(15,655)

Net assets				111,123	199,304

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		10	111,023	199,204

Total equity				111,123	199,304



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 30 December 2025 and signed on its behalf by:
M.A. Morley
Director
30 December 2025

for the year ended 31 March 2025

General information

Sussex Building Company Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 04548197

Its registered office is:

Unit E12

Knoll Business Park

Old Shoreham Road

Hove

BN3 7GS

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

25% Reducing Balance

Motor vehicles

25% Reducing Balance

Furniture, fittings and equipment

20% Reducing Balance

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	7	0

4	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£	£
		Cost or revaluation
		At 1 April 2024	32,273	29,937	140,772	45,425	248,407
		Additions	-	2,945	2,500	-	5,445


		Disposals	-	(2,945)	(23,540)	-	(26,485)
		At 31 March 2025	32,273	29,937	119,732	45,425	227,367
		Depreciation
		At 1 April 2024	-	9,064	88,502	36,171	133,737
		Charge for the year	-	5,218	12,385	2,325	19,928


		Disposals	-	-	(18,310)	-	(18,310)
		At 31 March 2025	-	14,282	82,577	38,496	135,355
		Net book values
		At 31 March 2025	32,273	15,655	37,155	6,929	92,012
		At 31 March 2024	32,273	20,873	52,270	9,254	114,670

5	Stocks
			2025	2024
			£	£

		Work in progress	59,157	111,828

			59,157	111,828

6	Debtors
			2025	2024
			£	£
		Trade debtors	83,480	90,042

		Corporation tax recoverable	-	82,741


		Loans to directors	278,787	278,697


			362,267	451,480

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	22,470	22,470

		Obligations under finance lease and hire purchase contracts	11,853	14,151
		Trade creditors	61,575	165,557

		Taxes and social security	283,117	241,140

		Other creditors	6,664	8,090
		Accruals and deferred income	2	3,150
			385,681	454,558

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	17,810	37,645

		Obligations under finance lease and hire purchase contracts	28,626	40,479




			46,436	78,124

Share Capital

100 ordinary shares, issued and fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

11	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	40,400	40,400

			40,400	40,400

		Dividends by type:

		Equity dividends	40,400	40,400
			40,400	40,400