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10258317 frs-bus:Original frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 10258317
Summit Structures Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountants' Report 2
Statement of Financial Position 3—4
Notes to the Financial Statements 5—9
Page 1
Company Information
Director Patrick Murphy
Company Number 10258317
Registered Office SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Accountants Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Page 1
Page 2
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Summit Structures Ltd For The Year Ended 30 June 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Summit Structures Ltd For The Year Ended 30 June 2023 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Summit Structures Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Summit Structures Ltd and state those matters that we have agreed to state to the director of Summit Structures Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Summit Structures Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Summit Structures 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 Summit Structures Ltd . You consider that Summit Structures Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Summit Structures 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
Sterling Accounting Solutions Ltd
09/11/2023
Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Page 2
Page 3
Statement of Financial Position
Registered number: 10258317
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,626,583 1,169,255
1,626,583 1,169,255
CURRENT ASSETS
Stocks 5 316,836 566,711
Debtors 6 1,941,283 2,083,320
Cash at bank and in hand 845,967 631,030
3,104,086 3,281,061
Creditors: Amounts Falling Due Within One Year 7 (1,857,598 ) (2,096,031 )
NET CURRENT ASSETS (LIABILITIES) 1,246,488 1,185,030
TOTAL ASSETS LESS CURRENT LIABILITIES 2,873,071 2,354,285
Creditors: Amounts Falling Due After More Than One Year 8 (545,761 ) (575,364 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (406,645 ) (222,158 )
NET ASSETS 1,920,665 1,556,763
CAPITAL AND RESERVES
Called up share capital 12 100 100
Income Statement 1,920,565 1,556,663
SHAREHOLDERS' FUNDS 1,920,665 1,556,763
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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 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 Income Statement.
On behalf of the board
Patrick Murphy
Director
09/11/2023
The notes on pages 5 to 9 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Summit Structures Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10258317 . The registered office is SAS House, Chipperfield Road, Kings Langley, Hertfordshire, WD4 9JB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Dreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
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2.4. Leases
Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Where investments in non-convertible preference shares and non-puttable ordinary shares o preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
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2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
2.8. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2022: 2)
3 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2022 1,384,461 190,629 8,577 1,642 1,585,309
Additions 821,906 33,100 - 860 855,866
As at 30 June 2023 2,206,367 223,729 8,577 2,502 2,441,175
Depreciation
As at 1 July 2022 349,973 62,305 2,657 1,119 416,054
Provided during the period 360,986 35,283 1,715 554 398,538
As at 30 June 2023 710,959 97,588 4,372 1,673 814,592
Net Book Value
As at 30 June 2023 1,495,408 126,141 4,205 829 1,626,583
As at 1 July 2022 1,034,488 128,324 5,920 523 1,169,255
5. Stocks
2023 2022
£ £
Work in progress 316,836 566,711
316,836 566,711
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 978,064 1,039,155
Other debtors 929,010 663,128
VAT 34,209 381,037
1,941,283 2,083,320
Other debtors are net of a provision of £539,746 (2022: £439,746) to reflect that retentions are recognised at the point the cash becomes due.
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 647,728 473,260
Trade creditors 923,689 1,523,655
Bank loans and overdrafts 76,055 73,417
Corporation tax 89,740 12,556
Other creditors 120,386 13,143
1,857,598 2,096,031
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 493,545 447,093
Bank loans 52,216 128,271
545,761 575,364
9. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 647,728 473,260
Later than one year and not later than five years 493,545 447,093
1,141,273 920,353
1,141,273 920,353
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10. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 406,645 222,158
11. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 July 2022 222,158 222,158
Deferred taxation 184,487 184,487
Balance at 30 June 2023 406,645 406,645
12. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
13. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the statement of financial position date unpaid contributions of £257 (2022: £Nil) were due to the fund. They are included in Other Creditors.
14. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 370,000 200,000
370,000 200,000
15. Related Party Transactions
During the year the company had sales amounting to £503,474 (2022: £Nil) with Summit Structures Plant Ltd, a company in which Patrick Murphy is a director. At the year end £19,480 (2022: £375,000) was owed from Summit Structures Plant Limited and is included within other debtors.
During the year the company had purchases amounting to £10,275,198 (2022: £Nil) with Summit Structures Contracts Ltd, a company in which Patrick Murphy is a director. At the year end £117,008 and £899,430 was owed to Summit Structures Contracts Ltd and is included within other creditors and trade creditors respectively.
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