IRIS Accounts Production v23.1.5.20 11277969 director 1.4.22 31.3.23 31.3.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure112779692022-03-31112779692023-03-31112779692022-04-012023-03-31112779692021-03-31112779692021-04-012022-03-31112779692022-03-3111277969ns16:EnglandWales2022-04-012023-03-3111277969ns15:PoundSterling2022-04-012023-03-3111277969ns11:Director12022-04-012023-03-3111277969ns11:PrivateLimitedCompanyLtd2022-04-012023-03-3111277969ns11:SmallEntities2022-04-012023-03-3111277969ns11:AuditExemptWithAccountantsReport2022-04-012023-03-3111277969ns11:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3111277969ns11:SmallCompaniesRegimeForAccounts2022-04-012023-03-3111277969ns11:FullAccounts2022-04-012023-03-3111277969ns11:RegisteredOffice2022-04-012023-03-3111277969ns6:CurrentFinancialInstruments2023-03-3111277969ns6:CurrentFinancialInstruments2022-03-3111277969ns6:Non-currentFinancialInstruments2023-03-3111277969ns6:Non-currentFinancialInstruments2022-03-3111277969ns6:ShareCapital2023-03-3111277969ns6:ShareCapital2022-03-3111277969ns6:RetainedEarningsAccumulatedLosses2023-03-3111277969ns6:RetainedEarningsAccumulatedLosses2022-03-3111277969ns6:PlantMachinery2022-04-012023-03-3111277969ns6:PlantMachinery2022-03-3111277969ns6:PlantMachinery2023-03-3111277969ns6:PlantMachinery2022-03-3111277969ns6:PlantMachineryns6:LeasedAssetsHeldAsLessee2022-03-3111277969ns6:PlantMachineryns6:LeasedAssetsHeldAsLessee2022-04-012023-03-3111277969ns6:PlantMachineryns6:LeasedAssetsHeldAsLessee2023-03-3111277969ns6:PlantMachineryns6:LeasedAssetsHeldAsLessee2022-03-3111277969ns6:WithinOneYearns6:CurrentFinancialInstruments2023-03-3111277969ns6:WithinOneYearns6:CurrentFinancialInstruments2022-03-31
REGISTERED NUMBER: 11277969 (England and Wales)















A & R Shirley Groundworks Ltd

Unaudited Financial Statements for the Year Ended 31 March 2023






A & R Shirley Groundworks Ltd (Registered number: 11277969)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

A & R Shirley Groundworks Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTOR: A J Shirley





REGISTERED OFFICE: 9 Orchard Close
Shipston On Stour
Warwickshire
CV36 4HR





REGISTERED NUMBER: 11277969 (England and Wales)





ACCOUNTANTS: D & S Plumb Accountants Limited
19 A/B Blackwell Bus. Park
Blackwell
Shipston-on-Stour
Warwickshire
CV36 4PE

A & R Shirley Groundworks Ltd (Registered number: 11277969)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 257,234 262,697

CURRENT ASSETS
Stocks 1,000 1,000
Debtors 5 22,900 111,859
Cash at bank 60,379 13,715
84,279 126,574
CREDITORS
Amounts falling due within one year 6 53,355 66,401
NET CURRENT ASSETS 30,924 60,173
TOTAL ASSETS LESS CURRENT
LIABILITIES

288,158

322,870

CREDITORS
Amounts falling due after more than one
year

7

(150,803

)

(162,727

)

PROVISIONS FOR LIABILITIES (48,874 ) (49,912 )
NET ASSETS 88,481 110,231

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 88,479 110,229
SHAREHOLDERS' FUNDS 88,481 110,231

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

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

A & R Shirley Groundworks Ltd (Registered number: 11277969)

Balance Sheet - continued
31 March 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 22 November 2023 and were signed by:





A J Shirley - Director


A & R Shirley Groundworks Ltd (Registered number: 11277969)

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


1. STATUTORY INFORMATION

A & R Shirley Groundworks 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance, 15% on reducing balance and Straight line over 3 years

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.

A & R Shirley Groundworks Ltd (Registered number: 11277969)

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


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 334,819
Additions 44,751
Disposals (10,865 )
At 31 March 2023 368,705
DEPRECIATION
At 1 April 2022 72,122
Charge for year 43,717
Eliminated on disposal (4,368 )
At 31 March 2023 111,471
NET BOOK VALUE
At 31 March 2023 257,234
At 31 March 2022 262,697

A & R Shirley Groundworks Ltd (Registered number: 11277969)

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


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 24,379
DEPRECIATION
At 1 April 2022 3,921
Charge for year 3,069
At 31 March 2023 6,990
NET BOOK VALUE
At 31 March 2023 17,389
At 31 March 2022 20,458

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 18,675 97,258
Other debtors 4,225 14,601
22,900 111,859

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 2,924 2,924
Trade creditors 50 7,740
Taxation and social security 6,305 18,070
Other creditors 44,076 37,667
53,355 66,401

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 10,803 13,727
Other creditors 140,000 149,000
150,803 162,727

A & R Shirley Groundworks Ltd

Report of the Accountants to the Director of
A & R Shirley Groundworks 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 March 2023 set out on pages three to eight 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.






D & S Plumb Accountants Limited
19 A/B Blackwell Bus. Park
Blackwell
Shipston-on-Stour
Warwickshire
CV36 4PE


22 November 2023