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REGISTERED NUMBER: 09207736 (England and Wales)














Standon Building Co (Boston) Ltd

Unaudited Financial Statements

for the Year Ended 30 September 2022






Standon Building Co (Boston) Ltd (Registered number: 09207736)

Contents of the Financial Statements
for the Year Ended 30 September 2022










Page

Company information 1

Chartered accountants' report 2

Statement of financial position 3

Notes to the financial statements 5


Standon Building Co (Boston) Ltd

Company Information
for the Year Ended 30 September 2022







Directors: Mrs J Staniland
G Staniland
Mrs S J Alexander





Registered office: Station Farm Thorpe Bank
Little Steeping
Spilsby
Lincolnshire
PE23 5BG





Business address: Birchwood House
144a Spilsby Road
Boston
Lincolnshire
PE21 9PE





Registered number: 09207736 (England and Wales)





Accountants: Moore Thompson
27 Market Place
Market Deeping
Peterborough
Cambs
PE6 8EA

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Standon Building Co (Boston) Ltd


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Directors' report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Standon Building Co (Boston) Ltd for the year ended 30 September 2022 which comprise the Income statement, Statement of financial position 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Standon Building Co (Boston) Ltd, as a body, in accordance with the terms of our engagement letter dated 22 October 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Standon Building Co (Boston) Ltd and state those matters that we have agreed to state to the Board of Directors of Standon Building Co (Boston) Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Standon Building Co (Boston) Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Standon Building Co (Boston) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Standon Building Co (Boston) Ltd. You consider that Standon Building Co (Boston) 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 financial statements of Standon Building Co (Boston) 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 statutory financial statements.






Moore Thompson
27 Market Place
Market Deeping
Peterborough
Cambs
PE6 8EA


30 September 2023

Standon Building Co (Boston) Ltd (Registered number: 09207736)

Statement of Financial Position
30 September 2022

2022 2021
Notes £    £    £    £   
Fixed assets
Tangible assets 5 245,782 245,244

Current assets
Stocks 597,731 597,731
Debtors 6 1,287 936
Cash at bank 6,624 37,721
605,642 636,388
Creditors
Amounts falling due within one year 7 168,809 199,899
Net current assets 436,833 436,489
Total assets less current liabilities 682,615 681,733

Creditors
Amounts falling due after more than one
year

8

(508,229

)

(498,395

)

Provisions for liabilities (1,099 ) (997 )

Accruals and deferred income (2,755 ) (2,625 )
Net assets 170,532 179,716

Capital and reserves
Called up share capital 4 4
Retained earnings 170,528 179,712
170,532 179,716

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Standon Building Co (Boston) Ltd (Registered number: 09207736)

Statement of Financial Position - continued
30 September 2022


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 30 September 2023 and were signed on its behalf by:




Mrs S J Alexander - Director



G Staniland - Director


Standon Building Co (Boston) Ltd (Registered number: 09207736)

Notes to the Financial Statements
for the Year Ended 30 September 2022


1. Statutory information

Standon Building Co (Boston) Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. Statement of compliance

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.

3. Accounting policies

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - Not depreciated
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on a straight line basis

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4. Employees and directors

The average number of employees during the year was NIL (2021 - NIL).

Standon Building Co (Boston) Ltd (Registered number: 09207736)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2022


5. Tangible fixed assets
Plant and
Land and machinery
buildings etc Totals
£    £    £   
Cost
At 1 October 2021 240,000 18,372 258,372
Additions - 2,124 2,124
At 30 September 2022 240,000 20,496 260,496
Depreciation
At 1 October 2021 - 13,128 13,128
Charge for year - 1,586 1,586
At 30 September 2022 - 14,714 14,714
Net book value
At 30 September 2022 240,000 5,782 245,782
At 30 September 2021 240,000 5,244 245,244

6. Debtors: amounts falling due within one year
2022 2021
£    £   
Trade debtors - 121
Other debtors 1,287 815
1,287 936

7. Creditors: amounts falling due within one year
2022 2021
£    £   
Bank loans and overdrafts 26,486 26,486
Trade creditors 187 22
Taxation and social security 2,384 4,520
Other creditors 139,752 168,871
168,809 199,899

8. Creditors: amounts falling due after more than one year
2022 2021
£    £   
Bank loans 508,229 498,395