BWB CARPENTRY & CONSTRUCTION LTD

BWB CARPENTRY & CONSTRUCTION LTD - Company Information

2022-02-012023-01-312023-01-31false09390678BWB CARPENTRY & CONSTRUCTION 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Registered Number
09390678
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2023

BWB CARPENTRY & CONSTRUCTION LTD

Company Information
for the year from 1 February 2022 to 31 January 2023


Director	BATES, Daniel


Registered Address	1 Gemini Court
	42a Throwley Way
	Sutton
	SM1 4AF


Registered Number	09390678 (England and Wales)

BWB CARPENTRY & CONSTRUCTION LTD

Statement of Financial Position
31 January 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Tangible assets	5		2,844		3,146
			2,844		3,146
Current assets
Stocks	7	51,861		37,700
Debtors		91,925		73,683
Cash at bank and on hand		223		1,026
		144,009		112,409
Creditors amounts falling due within one year	9	(62,284)		(55,612)
Net current assets (liabilities)			81,725		56,797
Total assets less current liabilities			84,569		59,943
Creditors amounts falling due after one year	10		(43,667)		(54,550)
Provisions for liabilities	11		(540)		(598)
Net assets			40,362		4,795
Capital and reserves
Called up share capital			1		1
Profit and loss account			40,361		4,794
Shareholders' funds			40,362		4,795

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 Director acknowledges 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 Director on 20 October 2023, and are signed on its behalf by:

BATES, Daniel
Director
Registered Company No. 09390678

BWB CARPENTRY & CONSTRUCTION LTD

Notes to the Financial Statements
for the year ended 31 January 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.	Accounting policies

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	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 (%)
	Plant and machinery	25
	Office Equipment	25

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

	Taxation policy
	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 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.

4.	Employee information


		2023		2022
	Average number of employees during the year	2		1

5.	Property, plant and equipment

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 February 22	10,025	500	10,525
Additions	-	645	645
At 31 January 23	10,025	1,145	11,170
Depreciation and impairment
At 01 February 22	6,968	411	7,379
Charge for year	764	183	947
At 31 January 23	7,732	594	8,326
Net book value
At 31 January 23	2,293	551	2,844
At 31 January 22	3,057	89	3,146

6.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
BATES, Daniel	73,181	91,924	73,181	91,924
	73,181	91,924	73,181	91,924


	The director has repaid the overdrawn loan in full by 31 October 2023.

7.	Stocks

	2023	2022
	£	£
Work in progress	51,861	31,950
Other stocks	-	5,750
Total	51,861	37,700

8.	Debtors within one year

	2023	2022
	£	£
Other debtors	91,925	73,182
Prepayments and accrued income	-	501
Total	91,925	73,683

9.	Creditors within one year

	2023	2022
	£	£
Trade creditors / trade payables	119	1,198
Bank borrowings and overdrafts	10,883	11,509
Taxation and social security	47,715	36,623
Other creditors	1,420	2,065
Accrued liabilities and deferred income	2,147	4,217
Total	62,284	55,612

10.	Creditors after one year

	2023	2022
	£	£
Bank borrowings and overdrafts	43,667	54,550
Total	43,667	54,550

11.	Provisions for liabilities

	2023	2022
	£	£
Net deferred tax liability (asset)	540	598
Total	540	598