B. & E. BOYS LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

Pierce C A Limited

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Significant events

• “We remain in a period of inconsistent economic conditions when, no year will be like the preceding year as with each one comes a new set of challenges.”
• “Fuel-supply related inflation and material price increases in 2022 / 2023, Bank of England Base rate increases to control inflation in 2023/2024 affecting mortgage affordability and since then, a newly elected government introducing increased National Insurance for business, wage related pressures around the cost of living and increases in the National Living Wage.”
• “Construction costs and affordability remain a challenge for sites that we have in the planning system, aside from the planning system itself. Therefore we do not foresee commencing work on any new housing developments in 2025 / 2026 until such time as market demand and construction costs stabilise.”
• “The ongoing challenges have only served to demonstrate the robustness and resilience of the business.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -32.5%

  £10,466,009 → £7,061,413

  lowest in 4 filed years

• Cash

  -73.2%

  £3,545 → £950

  lowest in 5 filed years

• Net assets

  -48.5%

  £793,044 → £408,814

  lowest in 5 filed years

• Employees

  -3.3%

  60 → 58

  lowest in 5 filed years

• Operating profit

  -31.1%

  £138,625 → £95,555

• Profit before tax

  -94.9%

  £421,032 → £21,400

  lowest in 5 filed years

• Wages

  +0.7%

  £1,865,509 → £1,877,690

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers