THE BUILDING AND MAINTENANCE COMPANY (UK) LTD

THE BUILDING AND MAINTENANCE COMPANY (UK) LTD - Company Information

2022-04-012023-03-312023-03-31false09005032THE BUILDING AND MAINTENANCE COMPANY (UK) 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Registered Number
09005032
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

THE BUILDING AND MAINTENANCE COMPANY (UK) LTD

Company Information
for the year from 1 April 2022 to 31 March 2023


Directors	LARNER, Matthew John
	STEWART, Neil Ross


Registered Address	Windsor House
	Bayshill Road
	Cheltenham
	GL50 3AT


Registered Number	09005032 (England and Wales)

THE BUILDING AND MAINTENANCE COMPANY (UK) LTD

Balance Sheet as at
31 March 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Tangible assets	6		13,900		12,683
			13,900		12,683
Current assets
Stocks	8	1,200		32,415
Debtors	9	85,245		29,654
Cash at bank and on hand		70,817		19,922
		157,262		81,991
Creditors amounts falling due within one year	10	(168,067)		(94,415)
Net current assets (liabilities)			(10,805)		(12,424)
Total assets less current liabilities			3,095		259
Creditors amounts falling due after one year	11		(622)		-
Net assets			2,473		259
Capital and reserves
Called up share capital			1		1
Profit and loss account			2,472		258
Shareholders' funds			2,473		259

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 2 August 2023, and are signed on its behalf by:

LARNER, Matthew John
Director

STEWART, Neil Ross
Director

Registered Company No. 09005032

THE BUILDING AND MAINTENANCE COMPANY (UK) LTD

Notes to the Financial Statements
for the year ended 31 March 2023

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.	Principal activities
	The principal activity of the company during the year was that of building developers.

4.	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:

	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.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

5.	Employee information


		2023		2022
	Average number of employees during the year	5		5

6.	Property, plant and equipment

	Land & buildings	Plant & machinery	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 22	11,826	1,012	-	12,838
Additions	-	1,813	1,373	3,186
At 31 March 23	11,826	2,825	1,373	16,024
Depreciation and impairment
At 01 April 22	99	56	-	155
Charge for year	1,185	384	400	1,969
At 31 March 23	1,284	440	400	2,124
Net book value
At 31 March 23	10,542	2,385	973	13,900
At 31 March 22	11,727	956	-	12,683

7.	Description of nature of transactions and balances with related parties
	MJL (UK) Ltd, a company of whom Matthew Larner is a director of, charged for goods, services and vehicle hire during the year amounting to £16,383 (2022 £2,483), the balance outstanding at the year end was £3,500 owed to MJL (UK) LTD (2022 NIL). During the year the company used motor vehicles belonging to MJL (UK) Ltd, with hire charges of £9,807 included in the costs charged in the year (2022 NIL). The Building and Maintenance Company (UK) Ltd covered running costs of £8,752 whilst using them. Tide Business Development LTD, a company of whom Neil Stewart is a director of, charged consultancy fees of £9,500 (2022 NIL).

Description of nature of transactions and balances with related parties

MJL (UK) Ltd, a company of whom Matthew Larner is a director of, charged for goods, services and vehicle hire during the year amounting to £16,383 (2022 £2,483), the balance outstanding at the year end was £3,500 owed to MJL (UK) LTD (2022 NIL). During the year the company used motor vehicles belonging to MJL (UK) Ltd, with hire charges of £9,807 included in the costs charged in the year (2022 NIL). The Building and Maintenance Company (UK) Ltd covered running costs of £8,752 whilst using them.

Tide Business Development LTD, a company of whom Neil Stewart is a director of, charged consultancy fees of £9,500 (2022 NIL).

8.	Stocks

	2023	2022
	£	£
Raw materials and consumables	1,200	10,100
Work in progress	-	22,315
Total	1,200	32,415

9.	Debtors

	2023	2022
	£	£
Trade debtors / trade receivables	84,035	29,154
Prepayments and accrued income	1,210	500
Total	85,245	29,654


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

10.	Creditors within one year

	2023	2022
	£	£
Trade creditors / trade payables	45,532	30,659
Taxation and social security	69,151	21,703
Other creditors	49,814	42,053
Accrued liabilities and deferred income	3,570	-
Total	168,067	94,415


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

11.	Creditors after one year

	2023	2022
	£	£
Bank borrowings and overdrafts	622	-
Total	622	-