Bjp Stonework&Building Ltd - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 12646387 (England and Wales)

Unaudited Financial Statements

for the Period 4 June 2020 to 30 June 2021

for

Bjp Stonework&Building Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms J A Dixon

B J Pringle

SECRETARY:

REGISTERED OFFICE:

6 Willow Cottages

Underwood Road

Plymouth

Devon

REGISTERED NUMBER:

12646387 (England and Wales)

ACCOUNTANTS:

CL Finance Associates

40 Venn Grove

Plymouth

Devon

PL3 5PH

FIXED ASSETS

Intangible assets

4

9,333

Tangible assets

5

9,903

19,236

CURRENT ASSETS

Debtors

6

1,069

Cash at bank

25,677

26,746

CREDITORS

Amounts falling due within one year

7

25,214

NET CURRENT ASSETS

1,532

TOTAL ASSETS LESS CURRENT LIABILITIES

20,768

PROVISIONS FOR LIABILITIES

1,980

NET ASSETS

18,788

CAPITAL AND RESERVES

Called up share capital

8

2

Retained earnings

18,786

SHAREHOLDERS' FUNDS

18,788

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2021.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2021 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 February 2022 and were signed on its behalf by:

B J Pringle - Director

1.	STATUTORY INFORMATION

Bjp Stonework&Building Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

10,000

At 30 June 2021

10,000

AMORTISATION

Charge for period

667

At 30 June 2021

667

NET BOOK VALUE

At 30 June 2021

9,333

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

13,256

At 30 June 2021

13,256

DEPRECIATION

Charge for period

3,353

At 30 June 2021

3,353

NET BOOK VALUE

At 30 June 2021

9,903

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

1,069

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

19

Taxation and social security

5,169

Other creditors

20,026

25,214

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

2

Ordinary

1

2

9.	ULTIMATE CONTROLLING PARTY

The controlling party is both directors..

The ultimate controlling party is B J Pringle.