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Company registration number: 4533921
Boss Stone Masonry Limited
Unaudited filleted financial statements
30 September 2023
Coulter & Co.
Chartered Certified Accountants
Boss Stone Masonry Limited
Contents
Directors and other information
Directors report
Accountants report
Statement of financial position
Notes to the financial statements
Boss Stone Masonry Limited
Directors and other information
Directors D W G Taylor
Mrs H E Taylor
Secretary Mrs H E Taylor
Company number 4533921
Registered office Pera Business Park
M03 Tower Building
Nottingham Road
Melton Mowbray
LE13 0PB
Accountants Coulter & Co
Pera Business Park
M03 Tower Building
Nottingham Road
Melton Mowbray
LE13 0PB
Bankers Barclays Bank Plc
Wilton Road
Melton Mowbray
Leicestershire
LE13 0UD
Boss Stone Masonry Limited
Directors report
Year ended 30 September 2023
The directors present their report and the unaudited financial statements of the company for the year ended 30 September 2023.
Directors
The directors who served the company during the year were as follows:
D W G Taylor
Mrs H E Taylor
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 14 November 2023 and signed on behalf of the board by:
D W G Taylor
Director
Boss Stone Masonry Limited
Chartered accountants report to the board of directors on the preparation of the
unaudited statutory financial statements of Boss Stone Masonry Limited
Year ended 30 September 2023
As described on the Statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 30 September 2023, as set out on pages 4 to 8.
You consider that the company is exempt from an audit under the Companies Act 2006. 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 from information and explanations supplied to us.
Coulter & Co
Chartered Certified Accountants
Pera Business Park
M03 Tower Building
Nottingham Road
Melton Mowbray
LE13 0PB
14 November 2023
Boss Stone Masonry Limited
Statement of financial position
30 September 2023
2023 2022
Note £ £ £ £
Fixed assets
Tangible assets 5 38,620 48,298
_______ _______
38,620 48,298
Current assets
Stocks 55,786 96,237
Debtors 6 27,939 29,688
Cash at bank and in hand 95,692 82,587
_______ _______
179,417 208,512
Creditors: amounts falling due
within one year 7 ( 70,703) ( 57,760)
_______ _______
Net current assets 108,714 150,752
_______ _______
Total assets less current liabilities 147,334 199,050
_______ _______
Net assets 147,334 199,050
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account 147,234 198,950
_______ _______
Shareholders funds 147,334 199,050
_______ _______
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 14 November 2023 , and are signed on behalf of the board by:
D W G Taylor
Director
Company registration number: 4533921
Boss Stone Masonry Limited
Notes to the financial statements
Year ended 30 September 2023
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is Pera Business Park, M03 Tower Building, Nottingham Road, Melton Mowbray, LE13 0PB.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
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.
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.
Taxation
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.
Tangible assets
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.
Depreciation
Depreciation 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 and machinery - 25 % reducing balance
Fittings fixtures and equipment - 25 % reducing balance
Motor vehicles - 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.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 8 (2022: 8 ).
5. Tangible assets
Plant and machinery Fixtures, fittings and equipment Motor vehicles Total
£ £ £ £
Cost
At 1 October 2022 172,032 8,661 125,987 306,680
Additions 3,192 - - 3,192
_______ _______ _______ _______
At 30 September 2023 175,224 8,661 125,987 309,872
_______ _______ _______ _______
Depreciation
At 1 October 2022 138,169 6,361 113,852 258,382
Charge for the year 9,343 493 3,034 12,870
_______ _______ _______ _______
At 30 September 2023 147,512 6,854 116,886 271,252
_______ _______ _______ _______
Carrying amount
At 30 September 2023 27,712 1,807 9,101 38,620
_______ _______ _______ _______
At 30 September 2022 33,863 2,300 12,135 48,298
_______ _______ _______ _______
6. Debtors
2023 2022
£ £
Trade debtors 27,939 28,000
Other debtors - 1,688
_______ _______
27,939 29,688
_______ _______
7. Creditors: amounts falling due within one year
2023 2022
£ £
Trade creditors 38,262 22,008
Corporation tax 6,405 20,015
Social security and other taxes 15,269 5,999
Other creditors 10,767 9,738
_______ _______
70,703 57,760
_______ _______