R J Bacon Builders Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04424778

R J Bacon Builders Limited

Unaudited financial statements

31 March 2026

R J Bacon Builders Limited

Statement of financial position

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		76,462		101,632

Current assets

Stocks		1,500	2,000
Debtors	6	99,267	79,281
Cash at bank and in hand		435,252	346,836
		---------	---------
		536,019	428,117

Creditors: Amounts falling due within one year	7	( 301,299)		( 283,557)
		---------		---------
Net current assets			234,720		144,560
			---------		---------
Total assets less current liabilities			311,182		246,192

Provisions

Taxation including deferred tax		( 13,010)		( 22,317)

Accruals and deferred income	( 198,559)	( 115,103)
	---------	---------
Net assets	99,613	108,772
	---------	---------

Capital and reserves

Called up share capital	8	100	100
Profit and loss account		99,513	108,672
		-------	---------
Shareholders funds		99,613	108,772
		-------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

R J Bacon Builders Limited

Statement of financial position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 23 October 2026 , and are signed on behalf of the board by:

R J Bacon
Director

Company registration number: 04424778

R J Bacon Builders Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Pump House, Cromer Road, Metton, Norfolk, NR11 8QX.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, net of Value Added Tax. In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoices. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and Fittings	-	33% straight line
Motor Vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Average number of employees

The average number of employees during the year was 12 (2025: 12 ).

5. Tangible assets

	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 April 2025	10,372	198,747	119,975	329,094
Additions	–	–	7,497	7,497
Disposals	( 10,372)	( 36,186)	( 110,136)	( 156,694)
	-------	---------	---------	---------
At 31 March 2026	–	162,561	17,336	179,897
	-------	---------	---------	---------
Depreciation
At 1 April 2025	10,357	105,692	111,413	227,462
Charge for the year	–	23,265	4,019	27,284
Disposals	( 10,357)	( 35,750)	( 105,204)	( 151,311)
	-------	---------	---------	---------
At 31 March 2026	–	93,207	10,228	103,435
	-------	---------	---------	---------
Carrying amount
At 31 March 2026	–	69,354	7,108	76,462
	-------	---------	---------	---------
At 31 March 2025	15	93,055	8,562	101,632
	-------	---------	---------	---------

6. Debtors

	2026	2025
	£	£
Trade debtors	42	1,075
Prepayments and accrued income	12,944	10,812
Amounts recoverable on contracts	86,281	67,394
	-------	-------
	99,267	79,281
	-------	-------

7. Creditors: Amounts falling due within one year

	2026	2025
	£	£
Trade creditors	33,612	47,985
Amounts owed to group undertakings	54,156	53,846
Social security and other taxes	178,672	140,191
Other creditors	34,859	41,535
	---------	---------
	301,299	283,557
	---------	---------

8. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----