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Company Registration No. 13374690 (England and Wales)
Paragon Building and Carpentry Ltd Unaudited accounts for the year ended 30 June 2023
Paragon Building and Carpentry Ltd Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
17,357 
12,360 
Current assets
Debtors
5,700 
668 
Cash at bank and in hand
5,741 
5,771 
11,441 
6,439 
Creditors: amounts falling due within one year
(21,871)
(12,251)
Net current liabilities
(10,430)
(5,812)
Net assets
6,927 
6,548 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
6,926 
6,547 
Shareholders' funds
6,927 
6,548 
For the year ending 30 June 2023 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 October 2002 and were signed on its behalf by
G Wilberforce Director Company Registration No. 13374690
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Paragon Building and Carpentry Ltd Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
Paragon Building and Carpentry Ltd is a private company, limited by shares, registered in England and Wales, registration number 13374690. The registered office is 18 Harbour Road, Pagham, Bognor Regis, PO21 4TG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% straight line
Motor vehicles
20% straight line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2022
747 
12,000 
12,747 
Additions
- 
8,995 
8,995 
At 30 June 2023
747 
20,995 
21,742 
Depreciation
At 1 July 2022
187 
200 
387 
Charge for the year
249 
3,749 
3,998 
At 30 June 2023
436 
3,949 
4,385 
Net book value
At 30 June 2023
311 
17,046 
17,357 
At 30 June 2022
560 
11,800 
12,360 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,700 
668 
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Paragon Building and Carpentry Ltd Notes to the Accounts for the year ended 30 June 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
8,593 
- 
VAT
5,802 
4,744 
Taxes and social security
4,854 
3,984 
Loans from directors
1,917 
2,888 
Accruals
705 
635 
21,871 
12,251 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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