BJP STONEWORK&BUILDING LTD

BJP STONEWORK&BUILDING LTD - Company Information

2021-07-012022-06-302022-06-30false12646387BJP STONEWORK&BUILDING 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Registered Number
12646387
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2022

BJP STONEWORK&BUILDING LTD

Company Information
for the year from 1 July 2021 to 30 June 2022


Directors	Julie Amanda Dixon
	Barrie John Pringle


Registered Address	6 Willow Cottages
	Underwood Road
	Plymouth
	PL7 1TF


Registered Number	12646387 (England and Wales)

BJP STONEWORK&BUILDING LTD

Balance Sheet as at
30 June 2022

	Notes	2022		2021
		£	£	£	£
Fixed assets
Intangible assets	5		8,666		9,333
Tangible assets	6		15,066		9,903
			23,732		19,236
Current assets
Stocks	7	9,489		-
Debtors	8	57,316		7,886
Cash at bank and on hand		22,253		-
		89,058		7,886
Creditors amounts falling due within one year	9	(61,453)		(6,354)
Net current assets (liabilities)			27,605		1,532
Total assets less current liabilities			51,337		20,768
Provisions for liabilities	10		(2,607)		(1,980)
Net assets			48,730		18,788
Capital and reserves
Called up share capital			2		2
Profit and loss account			48,728		18,786
Shareholders' funds			48,730		18,788

The company was entitled to exemption from audit for this reporting period 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Board of Directors on 10 February 2023, and are signed on its behalf by:

Barrie John Pringle
Director
Registered Company No. 12646387

BJP STONEWORK&BUILDING LTD

Notes to the Financial Statements
for the year ended 30 June 2022

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Accounting policies

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	15
Plant and machinery	25	-
Vehicles	25	-
Office Equipment	-	3

	Intangible assets policy
	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.

	Stocks policy
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Revenue recognition policy
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue recognition policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Deferred tax policy
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax policy

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Employee benefits policy
	Contributions to defined contribution plans are expensed in the period to which they relate.

4.	Employee information


		2022		2021
	Average number of employees during the year	2		1

5.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 July 21	10,000	10,000
At 30 June 22	10,000	10,000
Amortisation and impairment
At 01 July 21	667	667
Charge for year	667	667
At 30 June 22	1,334	1,334
Net book value
At 30 June 22	8,666	8,666
At 30 June 21	9,333	9,333

6.	Property, plant and equipment

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 July 21	2,135	10,417	332	12,884
Additions	5,673	3,700	956	10,329
At 30 June 22	7,808	14,117	1,288	23,213
Depreciation and impairment
At 01 July 21	377	2,604	-	2,981
Charge for year	1,857	2,879	430	5,166
At 30 June 22	2,234	5,483	430	8,147
Net book value
At 30 June 22	5,574	8,634	858	15,066
At 30 June 21	1,758	7,813	332	9,903

7.	Stocks

	2022	2021
	£	£
Work in progress	9,489	-
Total	9,489	-

8.	Debtors

	2022	2021
	£	£
Trade debtors / trade receivables	46,746	1,069
Other debtors	10,570	6,817
Total	57,316	7,886

9.	Creditors within one year

	2022	2021
	£	£
Trade creditors / trade payables	33,712	-
Taxation and social security	12,310	5,038
Other creditors	15,431	1,316
Total	61,453	6,354

10.	Provisions for liabilities

	2022	2021
	£	£
Net deferred tax liability (asset)	2,607	1,980
Total	2,607	1,980