2022-04-012023-03-312023-03-31false04916064PAUL CARPENTER PLASTERING & BUILDING CONTRACTS 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PAUL CARPENTER PLASTERING & BUILDING CONTRACTS LIMITED

Registered Number
04916064
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

PAUL CARPENTER PLASTERING & BUILDING CONTRACTS LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

CARPENTER, Paul

Registered Address

Suite 9 30 Bancroft
Hitchin
SG5 1LE

Registered Number

04916064 (England and Wales)
PAUL CARPENTER PLASTERING & BUILDING CONTRACTS LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets53,9994,038
3,9994,038
Current assets
Debtors616,92620,666
Cash at bank and on hand23,2928,737
40,21829,403
Creditors amounts falling due within one year7(22,593)(30,699)
Net current assets (liabilities)17,625(1,296)
Total assets less current liabilities21,6242,742
Provisions for liabilities10(760)(767)
Accruals and deferred income(1,330)(1,330)
Net assets19,534645
Capital and reserves
Profit and loss account19,534645
Shareholders' funds19,534645
The financial statements were approved and authorised for issue by the Director on 12 October 2023, and are signed on its behalf by:
CARPENTER, Paul
Director
Registered Company No. 04916064
PAUL CARPENTER PLASTERING & BUILDING CONTRACTS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Vehicles-4
Office Equipment33-
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 224,65848,4752,69055,823
Additions905-7071,612
At 31 March 235,56348,4753,39757,435
Depreciation and impairment
At 01 April 222,84246,9821,96151,785
Charge for year6804984731,651
At 31 March 233,52247,4802,43453,436
Net book value
At 31 March 232,0419959633,999
At 31 March 221,8161,4937294,038
6.Debtors

2023

2022

££
Trade debtors / trade receivables16,21619,974
Other debtors19-
Prepayments and accrued income691692
Total16,92620,666
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables-13
Taxation and social security22,57715,245
Finance lease and HP contracts-15,427
Other creditors1614
Total22,59330,699
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors after one year
9.Finance lease and HP contracts after one year
10.Provisions for liabilities

2023

2022

££
Other provisions760767
Total760767