D.S. BRICKWORK & GROUNDWORK LIMITED - Accounts to registrar (filleted) - small 23.1.2

REGISTERED NUMBER: 04953414 (England and Wales)

Financial Statements

for the Year Ended 31st December 2022

for

D.S. BRICKWORK & GROUNDWORK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Seiler

Mrs E J Seiler

SECRETARY:

Mrs E J Seiler

REGISTERED OFFICE:

141 Ware Road

Hertford

Hertfordshire

SG13 7EG

REGISTERED NUMBER:

04953414 (England and Wales)

ACCOUNTANTS:

Attenboroughs (Accountants) Limited

Chartered Certified Accountants

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

5,915

7,886

5,915

7,886

CURRENT ASSETS

Debtors

6

19,448

14,077

Cash at bank

1,769

11,086

21,217

25,163

CREDITORS

Amounts falling due within one year

7

19,100

13,840

NET CURRENT ASSETS

2,117

11,323

TOTAL ASSETS LESS CURRENT LIABILITIES

8,032

19,209

PROVISIONS FOR LIABILITIES

1,124

1,498

NET ASSETS

6,908

17,711

CAPITAL AND RESERVES

Called up share capital

8

101

101

Retained earnings

6,807

17,610

SHAREHOLDERS' FUNDS

6,908

17,711

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2022 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 27th June 2023 and were signed on its behalf by:

D Seiler - Director

1.	STATUTORY INFORMATION

D.S. BRICKWORK & GROUNDWORK LIMITED 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 2004, is being amortised evenly over its estimated useful life of five 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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year 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 year 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 year was 1 (2021 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st January 2022

and 31st December 2022

30,000

AMORTISATION

At 1st January 2022

and 31st December 2022

30,000

NET BOOK VALUE

At 31st December 2022

-

At 31st December 2021

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1st January 2022

and 31st December 2022

7,044

14,250

21,294

DEPRECIATION

At 1st January 2022

4,485

8,923

13,408

Charge for year

639

1,332

1,971

At 31st December 2022

5,124

10,255

15,379

NET BOOK VALUE

At 31st December 2022

1,920

3,995

5,915

At 31st December 2021

2,559

5,327

7,886

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/22

31/12/21

£

£

Trade debtors

360

-

Tax recoverable

17,427

11,976

VAT

248

738

Prepayments

1,413

1,363

19,448

14,077

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/22

31/12/21

£

£

Trade creditors

975

448

Tax

3,534

9,106

Directors' current accounts

11,638

1,463

Accrued expenses

2,953

2,823

19,100

13,840

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/12/22

31/12/21

value:

£

£

100

Ordinary

£1

100

100

34

'A' Ordinary

£1

1

1

101

101

The following shares were issued during the year for cash at par :

33 'A' Ordinary shares of £1

9.	ULTIMATE CONTROLLING PARTY

The company is under the control of the sole director.