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REGISTERED NUMBER: 04538949 (England and Wales)












Financial Statements

for the Year Ended 30 September 2022

for

WEST SUSSEX CARPENTRY & BUILDING LTD

WEST SUSSEX CARPENTRY & BUILDING LTD (REGISTERED NUMBER: 04538949)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WEST SUSSEX CARPENTRY & BUILDING LTD

Company Information
for the Year Ended 30 September 2022







DIRECTORS: P J George
J C Pratt
J G McGregor





SECRETARY: Mrs A Pratt





REGISTERED OFFICE: Unit 19b
The Wren Centre
Westbourne Road
Emsworth
Hampshire
PO10 7SU





REGISTERED NUMBER: 04538949 (England and Wales)





ACCOUNTANTS: Loveless & Co Accountants Ltd
Unit 19b
The Wren Centre
Westbourne Road
Emsworth
Hampshire
PO10 7SU

WEST SUSSEX CARPENTRY & BUILDING LTD (REGISTERED NUMBER: 04538949)

Balance Sheet
30 September 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 20,865 25,068

CURRENT ASSETS
Stocks 240,295 197,784
Debtors 5 220,188 393,815
Cash at bank and in hand 398,505 430,188
858,988 1,021,787
CREDITORS
Amounts falling due within one year 6 425,998 556,866
NET CURRENT ASSETS 432,990 464,921
TOTAL ASSETS LESS CURRENT
LIABILITIES

453,855

489,989

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 453,853 489,987
SHAREHOLDERS' FUNDS 453,855 489,989

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.

WEST SUSSEX CARPENTRY & BUILDING LTD (REGISTERED NUMBER: 04538949)

Balance Sheet - 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 11 October 2023 and were signed on its behalf by:




P J George - Director



J C Pratt - Director


WEST SUSSEX CARPENTRY & BUILDING LTD (REGISTERED NUMBER: 04538949)

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

1. STATUTORY INFORMATION

West Sussex Carpentry & Building 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.

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.

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

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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.

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.

WEST SUSSEX CARPENTRY & BUILDING LTD (REGISTERED NUMBER: 04538949)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2021 - 17 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2021 112,538
Additions 2,754
At 30 September 2022 115,292
DEPRECIATION
At 1 October 2021 87,470
Charge for year 6,957
At 30 September 2022 94,427
NET BOOK VALUE
At 30 September 2022 20,865
At 30 September 2021 25,068

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 199,221 372,848
Other debtors 20,967 20,967
220,188 393,815

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts 8,484 8,112
Trade creditors 206,784 224,969
Taxation and social security 178,598 192,937
Other creditors 32,132 130,848
425,998 556,866

7. ULTIMATE CONTROLLING PARTY

The company is under the control of Mr J C Pratt and Mr P J George.