2022-09-012023-08-312023-08-31falseNI613379REKKUR (NI) 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REKKUR (NI) LIMITED

Registered Number
NI613379
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 August 2023

REKKUR (NI) LIMITED
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

MCCOY, Vincent Hugh

Company Secretary

MCCOY, Eileen Mary

Registered Address

5 Drumbrughas Avenue
Drumbrughas North, Lisnaskea
Enniskillen
BT92 0QQ

Registered Number

NI613379 (Northern Ireland)
REKKUR (NI) LIMITED
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets51,915,1221,952,726
1,915,1221,952,726
Current assets
Stocks6297,434191,310
Debtors71,294,4721,075,029
Cash at bank and on hand503,960572,975
2,095,8661,839,314
Creditors amounts falling due within one year8(1,754,642)(1,561,085)
Net current assets (liabilities)341,224278,229
Total assets less current liabilities2,256,3462,230,955
Creditors amounts falling due after one year9(679,043)(791,904)
Net assets1,577,3031,439,051
Capital and reserves
Called up share capital22
Profit and loss account1,577,3011,439,049
Shareholders' funds1,577,3031,439,051
The financial statements were approved and authorised for issue by the Director on 23 November 2023, and are signed on its behalf by:
MCCOY, Vincent Hugh
Director
Registered Company No. NI613379
REKKUR (NI) LIMITED
Notes to the Financial Statements
for the year ended 31 August 2023

1.Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation policy
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year3432
5.Property, plant and equipment

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 September 22406,3492,544,556155,9319,78325,1053,141,724
Additions87,500303,268--6,030396,798
Disposals-(72,245)---(72,245)
At 31 August 23493,8492,775,579155,9319,78331,1353,466,277
Depreciation and impairment
At 01 September 22283,313825,36762,4905,89111,9371,188,998
Charge for year61,532274,37726,6291,5562,578366,672
On disposals-(4,515)---(4,515)
At 31 August 23344,8451,095,22989,1197,44714,5151,551,155
Net book value
At 31 August 23149,0041,680,35066,8122,33616,6201,915,122
At 31 August 22123,0361,719,18993,4413,89213,1681,952,726
6.Stocks

2023

2022

££
Work in progress297,434191,310
Total297,434191,310
7.Debtors

2023

2022

££
Trade debtors / trade receivables1,002,682997,457
Amounts owed by associates and joint ventures / participating interests265,575-
Other debtors3,03843,420
Prepayments and accrued income8,17719,152
Amounts owed by associates and joint ventures / participating interests (Non-current)15,00015,000
Total1,294,4721,075,029
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables266,269141,495
Bank borrowings and overdrafts454,733387,385
Amounts owed to related parties2,1427,654
Taxation and social security53,85886,067
Other creditors860,627794,778
Accrued liabilities and deferred income117,013143,706
Total1,754,6421,561,085
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts679,043791,904
Total679,043791,904
If there is an unconditional right to defer settlement for at least 12 months after the reporting date, creditors are presented as non-current liabilities.