Acorah Software Products - Accounts Production 13.8.831 false true true 31 August 2021 1 September 2020 false 1 September 2021 31 August 2022 31 August 2022 04057407 Mr G P Gallagher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04057407 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 04057407 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 04057407 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 04057407 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-01 2022-08-31 04057407 frs-bus:Original frs-core:AllSubsidiaries 2021-09-01 2022-08-31 04057407 frs-bus:Original frs-core:KeyManagementPersonnel 2021-09-01 2022-08-31 04057407 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-01 2022-08-31 04057407 frs-bus:Original frs-core:OtherRelatedParties 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04057407 frs-bus:Original frs-countries:EnglandWales 2020-09-01 2021-08-31
Registered number: 04057407
Quality Brickwork Contractors Ltd.
Unaudited Financial Statements
For The Year Ended 31 August 2022
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Quality Brickwork Contractors Ltd. for the year ended 31 August 2022
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Quality Brickwork Contractors Ltd. which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Quality Brickwork Contractors Ltd. , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Quality Brickwork Contractors Ltd. and state those matters that we have agreed to state to the director of Quality Brickwork Contractors Ltd. , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Quality Brickwork Contractors Ltd. and its director as a body for our work or for this report.
It is your duty to ensure that Quality Brickwork Contractors Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Quality Brickwork Contractors Ltd. . You consider that Quality Brickwork Contractors Ltd. is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Quality Brickwork Contractors Ltd. . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
7 November 2023
Raven Accounting (West Midlands) Limited
Chartered Certified Accountants
9-11 Stratford Road
Shirley
Solihull
West Midlands
B90 3LU
Page 1
Page 2
Balance Sheet
Registered number: 04057407
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 125
Tangible Assets 5 313 418
313 543
CURRENT ASSETS
Debtors 6 2,527 5,126
Cash at bank and in hand 188 2,933
2,715 8,059
Creditors: Amounts Falling Due Within One Year 7 (54,082 ) (50,675 )
NET CURRENT ASSETS (LIABILITIES) (51,367 ) (42,616 )
TOTAL ASSETS LESS CURRENT LIABILITIES (51,054 ) (42,073 )
Creditors: Amounts Falling Due After More Than One Year 8 - (2,857 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (59 ) (79 )
NET LIABILITIES (51,113 ) (45,009 )
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account (51,115 ) (45,011 )
SHAREHOLDERS' FUNDS (51,113) (45,009)
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For the year ending 31 August 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr G P Gallagher
Director
7 November 2023
The notes on pages 4 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Quality Brickwork Contractors Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 04057407 . The registered office is 9-11 Stratford Road, Shirley, Solihull, B90 3LU.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of twenty years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% on reducing balance
Computer Equipment 20% on cost
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2021: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2021 7,500
As at 31 August 2022 7,500
Amortisation
As at 1 September 2021 7,375
Provided during the period 125
As at 31 August 2022 7,500
Net Book Value
As at 31 August 2022 -
As at 1 September 2021 125
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5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 September 2021 26,301 400 26,701
As at 31 August 2022 26,301 400 26,701
Depreciation
As at 1 September 2021 25,883 400 26,283
Provided during the period 105 - 105
As at 31 August 2022 25,988 400 26,388
Net Book Value
As at 31 August 2022 313 - 313
As at 1 September 2021 418 - 418
6. Debtors
2022 2021
£ £
Due within one year
Amounts recoverable on contracts - 5,126
Other debtors 2,527 -
2,527 5,126
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 10,655 10,433
Bank loans and overdrafts 7,015 4,158
Other creditors 23,158 15,787
Taxation and social security 13,254 20,297
54,082 50,675
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans - 2,857
- 2,857
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 September 2021 79 79
Deferred taxation (20 ) (20 )
Balance at 31 August 2022 59 59
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10. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 2 2
11. Related Party Transactions
During the year, total dividends of £24,000 (2021 - £13,000) were paid to the director.
The director of the company has loaned the company money which is interest free and repayable on demand. At the end of the year the outstanding amounts totalled £1,130 (2021 - £34).
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