Acorah Software Products - Accounts Production 13.6.003 false true 1 January 2022 31 December 2022 31 December 2022 07156453 Mr Norman Higgins Mr Leslie Smith Mr Leslie Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07156453 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 07156453 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 07156453 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 07156453 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 07156453 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 07156453 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 07156453 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 07156453 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 07156453 2021-12-31 07156453 2022-12-31 07156453 2022-01-01 2022-12-31 07156453 frs-core:CurrentFinancialInstruments 2022-12-31 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frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 07156453
Qualfab Steel Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2022
Bowyers Accountants
Chartered Certified Accountants
THE BASE
Dallam Lane
Warrington
WA2 7NG
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Qualfab Steel Ltd For The Year Ended 31 December 2022
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Qualfab Steel Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Qualfab Steel Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Qualfab Steel Ltd and state those matters that we have agreed to state to the directors of Qualfab Steel Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Qualfab Steel Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Qualfab Steel Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Qualfab Steel Ltd . You consider that Qualfab Steel Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Qualfab Steel Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
15/09/2023
Bowyers Accountants
Chartered Certified Accountants
THE BASE
Dallam Lane
Warrington
WA2 7NG
Page 1
Page 2
Balance Sheet
Registered number: 07156453
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,220 20,127
15,220 20,127
CURRENT ASSETS
Stocks 5 114,308 235,087
Debtors 6 33,378 35,919
Cash at bank and in hand 153,675 103,404
301,361 374,410
Creditors: Amounts Falling Due Within One Year 7 (171,423 ) (202,109 )
NET CURRENT ASSETS (LIABILITIES) 129,938 172,301
TOTAL ASSETS LESS CURRENT LIABILITIES 145,158 192,428
Creditors: Amounts Falling Due After More Than One Year 8 (60,545 ) (85,545 )
NET ASSETS 84,613 106,883
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 84,611 106,881
SHAREHOLDERS' FUNDS 84,613 106,883
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For the year ending 31 December 2022 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Norman Higgins
Director
15/09/2023
The notes on pages 4 to 7 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Qualfab Steel Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07156453 . The registered office is Unit 1 Arch Lane, Ashton-in-Makerfield, Wigan, Lancashire, WN4 0XL.
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2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 20% on reducing balance
Computer Equipment 20% on reducing balance
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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3. Average Number of Employees
Average number of employees, including directors, during the year was  10 (2021: 10)
10 10
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2022 28,909 43,210 3,179 2,888 78,186
Additions - - 165 - 165
As at 31 December 2022 28,909 43,210 3,344 2,888 78,351
Depreciation
As at 1 January 2022 20,524 33,218 2,042 2,275 58,059
Provided during the period 2,096 2,498 325 153 5,072
As at 31 December 2022 22,620 35,716 2,367 2,428 63,131
Net Book Value
As at 31 December 2022 6,289 7,494 977 460 15,220
As at 1 January 2022 8,385 9,992 1,137 613 20,127
5. Stocks
2022 2021
£ £
Work in progress 114,308 235,087
114,308 235,087
6. Debtors
2022 2021
£ £
Due within one year
VAT 33,378 35,919
33,378 35,919
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7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance leases - 476
Trade creditors 114,061 136,858
Other taxes and social security 7,161 7,418
Accruals and deferred income 1,201 8,357
Directors' loan accounts 49,000 49,000
171,423 202,109
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 60,545 85,545
60,545 85,545
9. Obligations Under Finance Leases
2022 2021
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 476
- 476
- 476
10. Share Capital
2022 2021
Allotted, Called up and fully paid 2 2
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