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REGISTERED NUMBER: 06156059 (England and Wales)















ELMSTONE STRUCTURES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2023






ELMSTONE STRUCTURES LIMITED (REGISTERED NUMBER: 06156059)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


ELMSTONE STRUCTURES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: A C Parkin-Coates





SECRETARY: Mrs S Parkin-Coates





REGISTERED OFFICE: Elmstone Farm
Thorpe In Balne
Doncaster
South Yorkshire
DN6 0DZ





REGISTERED NUMBER: 06156059 (England and Wales)






ELMSTONE STRUCTURES LIMITED (REGISTERED NUMBER: 06156059)

ABRIDGED BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 8,726 10,485
Tangible assets 5 499,899 386,125
508,625 396,610

CURRENT ASSETS
Stocks 10,500 10,500
Debtors 765,668 288,240
Cash at bank 371,052 153,098
1,147,220 451,838
CREDITORS
Amounts falling due within one year 731,206 487,976
NET CURRENT ASSETS/(LIABILITIES) 416,014 (36,138 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

924,639

360,472

CREDITORS
Amounts falling due after more than one
year

-

(21,911

)

PROVISIONS FOR LIABILITIES (94,981 ) (73,364 )
NET ASSETS 829,658 265,197

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 829,657 265,196
829,658 265,197

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ELMSTONE STRUCTURES LIMITED (REGISTERED NUMBER: 06156059)

ABRIDGED BALANCE SHEET - continued
31 MARCH 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 October 2023 and were signed by:





A C Parkin-Coates - Director


ELMSTONE STRUCTURES LIMITED (REGISTERED NUMBER: 06156059)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

Elmstone Structures Limited 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.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Vehicle Plates is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 balance sheet date.


ELMSTONE STRUCTURES LIMITED (REGISTERED NUMBER: 06156059)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2022
and 31 March 2023 43,834
AMORTISATION
At 1 April 2022 33,349
Amortisation for year 1,759
At 31 March 2023 35,108
NET BOOK VALUE

At 31 March 2023 8,726
At 31 March 2022 10,485

ELMSTONE STRUCTURES LIMITED (REGISTERED NUMBER: 06156059)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2022 709,178
Additions 232,987
Disposals (53,000 )
At 31 March 2023 889,165
DEPRECIATION
At 1 April 2022 323,053
Charge for year 71,828
Eliminated on disposal (5,615 )
At 31 March 2023 389,266
NET BOOK VALUE
At 31 March 2023 499,899
At 31 March 2022 386,125

6. RELATED PARTY DISCLOSURES

At the balance sheet date, the company was owed £355,279 from OJC Holdings Ltd.

At the balance sheet date, the company was owed £1,360 from Ulmus.

Both companies mentioned above, A C Parkin-Coates is a Director and shareholder.