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Registered number: 09725739
R J Elphick Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
3NT Ltd
38 Arden Road
Desborough
Kettering
Northants
NN14 2WJ
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of R J Elphick Ltd for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of R J Elphick Ltd for the year ended 31 August 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the director of R J Elphick Ltd , as a body, in accordance with the terms of our engagement letter dated 22 April 2016. Our work has been undertaken solely to prepare for your approval the accounts of R J Elphick Ltd and state those matters that we have agreed to state to the director of R J Elphick Ltd , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R J Elphick Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that R J Elphick 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 R J Elphick Ltd . You consider that R J Elphick 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 R J Elphick 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
Laurence Denton
23/11/2023
3NT Ltd
38 Arden Road
Desborough
Kettering
Northants
NN14 2WJ
Page 1
Page 2
Balance Sheet
Registered number: 09725739
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,708 11,611
8,708 11,611
CURRENT ASSETS
Debtors 5 10,228 21,708
Cash at bank and in hand 2,041 343
12,269 22,051
Creditors: Amounts Falling Due Within One Year 6 (6,622 ) (17,799 )
NET CURRENT ASSETS (LIABILITIES) 5,647 4,252
TOTAL ASSETS LESS CURRENT LIABILITIES 14,355 15,863
Creditors: Amounts Falling Due After More Than One Year 7 (25,784 ) (19,943 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (1,655 ) (2,206 )
NET LIABILITIES (13,084 ) (6,286 )
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account (13,085 ) (6,287 )
SHAREHOLDERS' FUNDS (13,084) (6,286)
Page 2
Page 3
For the year ending 31 August 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 Profit and Loss Account.
On behalf of the board
Mr R J Elphick
Director
23/11/2023
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
R J Elphick Ltd Registered number 09725739 is a limited by shares company incorporated in England & Wales. The Registered Office is 5 Laurette Court, Ashtead, Surrey, KT21 2FN.
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 & Equipment 4 years straight line
2.4. Leases
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 September 2022 27,522
As at 31 August 2023 27,522
Depreciation
As at 1 September 2022 15,911
Provided during the period 2,903
As at 31 August 2023 18,814
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 August 2023 8,708
As at 1 September 2022 11,611
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,800 -
Director's loan account 8,428 21,708
10,228 21,708
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 4,760 14,561
Trade creditors (1 ) 301
Corporation tax 1,424 2,568
Accruals and deferred income 439 369
6,622 17,799
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 5,950 -
Bank loans 19,834 19,943
25,784 19,943
8. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,760 14,561
Later than one year and not later than five years 5,950 -
10,710 14,561
10,710 14,561
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 1,655 2,206
Page 5
Page 6
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2022 Amounts advanced Amounts repaid Amounts written off As at 31 August 2023
£ £ £ £ £
Mr Richard Elphick 21,708 4,487 17,766 - 8,429
The above loan is unsecured, interest free and repayable on demand.
12. Dividends
13. Ultimate Controlling Party
The company's ultimate controlling party is Mr Richard Elphick by virtue of his ownership of 100% of the issued share capital in the company.
Page 6