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Registered Number: SC111708
Scotland

 

 

 

STEVENSON & KELLY (ROOF TRUSSES) LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 May 2022

End date: 30 April 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 April 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Turner Accountancy Limited
30 April 2023



....................................................
Turner Accountancy Limited
101 Park Street

Motherwell
ML1 1PF
09 October 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 500,399    519,681 
Investments 4 202,138    201,475 
702,537    721,156 
Current assets      
Stocks 113,643    269,355 
Debtors 333,743    456,418 
Cash at bank and in hand 1,222,226    946,159 
1,669,612    1,671,932 
Creditors: amount falling due within one year (739,456)   (862,335)
Net current assets 930,156    809,597 
 
Total assets less current liabilities 1,632,693    1,530,753 
Provisions for liabilities (82,525)   (90,132)
Net assets 1,550,168    1,440,621 
 

Capital and reserves
     
Called up share capital 40,000    40,000 
Fair Value Reserves 5 129,038    128,375 
Profit and loss account 1,381,130    1,272,246 
Shareholder's funds 1,550,168    1,440,621 
 


For the year ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 09 October 2023 and were signed on its behalf by:


-------------------------------
Daniel Mcdonald Clark
Director
2
General Information
Stevenson & Kelly (Roof Trusses) Limited is a private company, limited by shares, registered in Scotland, registration number SC111708, registration address Unit 4, Stirling Road Industrial Estate, Airdrie, ML6 7UD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 10% Reducing Balance
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Improvements to property 25% Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 18 (2022 : 17).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £   £   £
At 01 May 2022 484,429    787,131    185,283    80,475    4,950    23,741    1,566,009 
Additions   27,906        2,942      30,848 
Disposals            
At 30 April 2023 484,429    815,037    185,283    80,475    7,892    23,741    1,596,857 
Depreciation
At 01 May 2022 103,380    729,318    108,748    77,819    3,322    23,741    1,046,328 
Charge for year 7,743    21,430    19,134    680    1,143      50,130 
On disposals            
At 30 April 2023 111,123    750,748    127,882    78,499    4,465    23,741    1,096,458 
Net book values
Closing balance as at 30 April 2023 373,306    64,289    57,401    1,976    3,427      500,399 
Opening balance as at 01 May 2022 381,049    57,813    76,535    2,655    1,629      519,681 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 May 2022 202,138    202,138 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 30 April 2023 202,138    202,138 

5.

Fair Value Reserves

2023
£
  2022
£
Fair Value Reserve b/fwd 129,038    128,375 
129,038    128,375 

3