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REGISTERED NUMBER: 09964331 (England and Wales)













Financial Statements

for the Year Ended 31 January 2023

for

Etherton Construction Services Ltd

Etherton Construction Services Ltd (Registered number: 09964331)






Contents of the Financial Statements
for the Year Ended 31 January 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

Etherton Construction Services Ltd

Company Information
for the Year Ended 31 January 2023







DIRECTOR: D P Etherton





SECRETARY:





REGISTERED OFFICE: 281 Wakefield Road
Barnsley
S71 3TX





REGISTERED NUMBER: 09964331 (England and Wales)





ACCOUNTANTS: Angus Nordon & Co
194 Pontefract Road
Cudworth
Barnsley
South Yorkshire
S72 8AF

Etherton Construction Services Ltd (Registered number: 09964331)

Balance Sheet
31 January 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,177 16,383

CURRENT ASSETS
Stocks 1,500 1,500
Debtors 5 - 2,000
Cash at bank 5,443 2,192
6,943 5,692
CREDITORS
Amounts falling due within one year 6 12,109 9,375
NET CURRENT LIABILITIES (5,166 ) (3,683 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,011

12,700

CREDITORS
Amounts falling due after more than one
year

7

(2,844

)

(7,110

)

PROVISIONS FOR LIABILITIES 8 (2,314 ) (3,113 )
NET ASSETS 1,853 2,477

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 10 1,852 2,476
SHAREHOLDERS' FUNDS 1,853 2,477

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

Etherton Construction Services Ltd (Registered number: 09964331)

Balance Sheet - continued
31 January 2023


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 director and authorised for issue on 11 October 2023 and were signed by:





D P Etherton - Director


Etherton Construction Services Ltd (Registered number: 09964331)

Notes to the Financial Statements
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

Etherton Construction Services 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.

Significant judgements and estimates
The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

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 equipment- 10% on written down value
Motor vehicles - 25% on written down value
Computer equipment-33.3% straight line

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Etherton Construction Services Ltd (Registered number: 09964331)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2022 30,274
Disposals (1,000 )
At 31 January 2023 29,274
DEPRECIATION
At 1 February 2022 13,891
Charge for year 3,890
Eliminated on disposal (684 )
At 31 January 2023 17,097
NET BOOK VALUE
At 31 January 2023 12,177
At 31 January 2022 16,383

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 2,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 4,266 4,266
Trade creditors 1 1
Tax 4,758 3,198
Director's current account 2,244 1,088
Accrued expenses 840 822
12,109 9,375

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 2,844 7,110

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 2,314 3,113

Etherton Construction Services Ltd (Registered number: 09964331)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 February 2022 3,113
Movement arising during year (799 )
Balance at 31 January 2023 2,314

9. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary £1 1 1

10. RESERVES
Retained
earnings
£   

At 1 February 2022 2,476
Profit for the year 16,876
Dividends (17,500 )
At 31 January 2023 1,852

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2023 and 31 January 2022:

2023 2022
£    £   
D P Etherton
Balance outstanding at start of year (1,088 ) (720 )
Amounts advanced 1,792 647
Amounts repaid (2,948 ) (1,015 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,244 ) (1,088 )

12. RELATED PARTY DISCLOSURES

During the year, a salary of £9,020 (2022 £8,815) was paid to the director, together with a dividend of £17,500 (2022 £14,500).

Etherton Construction Services Ltd

Report of the Accountants to the Director of
Etherton Construction Services Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2023 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Angus Nordon & Co
194 Pontefract Road
Cudworth
Barnsley
South Yorkshire
S72 8AF


11 October 2023