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Registered number: 8292673
S.B. WATSON & SONS GLAZING CONTRACTORS LTD
Unaudited Financial Statements
For The Year Ended 31 May 2023
AJAZ AND CO
Ajaz & Co Accountants
339 High Road
Ilford
Essex
IG1 1TE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 8292673
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,315 25,115
20,315 25,115
CURRENT ASSETS
Debtors 5 40,558 22,124
Cash at bank and in hand 98,705 71,793
139,263 93,917
Creditors: Amounts Falling Due Within One Year 6 (32,469 ) (35,430 )
NET CURRENT ASSETS (LIABILITIES) 106,794 58,487
TOTAL ASSETS LESS CURRENT LIABILITIES 127,109 83,602
NET ASSETS 127,109 83,602
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 127,009 83,502
SHAREHOLDERS' FUNDS 127,109 83,602
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Steven Watson
Director
15/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
S.B. WATSON & SONS GLAZING CONTRACTORS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 8292673 . The registered office is 1 WALKWAYS, CANVEY ISLAND, ESSEX , SS8 9TN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
2.4. 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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2022: 3)
3 3
Page 3
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 June 2022 86,242 2,011 88,253
As at 31 May 2023 86,242 2,011 88,253
Depreciation
As at 1 June 2022 61,492 1,646 63,138
Provided during the period 4,736 64 4,800
As at 31 May 2023 66,228 1,710 67,938
Net Book Value
As at 31 May 2023 20,014 301 20,315
As at 1 June 2022 24,750 365 25,115
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 14,369 7,097
VAT 26,189 15,027
40,558 22,124
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 2,625 5,792
Corporation tax 26,944 25,688
Accruals and deferred income 2,900 3,950
32,469 35,430
7. Share Capital
2023 2022
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
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Page 5
9. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 60,878 35,875
60,878 35,875
10. Ultimate Controlling Party
The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.
Page 5