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Registered Number: 09798786
England and Wales

 

 

 

SRA PROJECT & COST MANAGEMENT LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 30 September 2023
Director Scott Brian Ripley
Registered Number 09798786
Registered Office The Old School
188 Liscard Road
Wallasey
Wirral
CH44 5TN
Accountants Woods Squared Limited
The Old School
188 Liscard Road
Wallasey
Wirral
CH44 5TN
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 30 September 2023.
Principal activities
The principal activity of the company during the financial period was that of construction consultants
Directors
The directors who served the company throughout the period were as follows:
Claire Ripley (from 29/09/2015 to 18/09/2023)
Scott Brian Ripley (from 29/09/2015)
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Scott Brian Ripley
Director

Date approved: 20 November 2023
2
 
 
Notes
 
2023
£
  2023
£
Fixed assets      
Tangible fixed assets 3 7,592    7,111 
7,592    7,111 
Current assets      
Debtors: amounts falling due within one year 4 51,941    152,752 
Cash at bank and in hand 30,877    103,622 
82,818    256,374 
Creditors: amount falling due within one year 5 (57,749)   (92,581)
Net current assets 25,069    163,793 
 
Total assets less current liabilities 32,661    170,904 
Creditors: amount falling due after more than one year 6 (35,863)   (37,892)
Provisions for liabilities 7 (1,442)   (1,351)
Net liabilities (4,644)   131,661 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (4,744)   131,561 
Shareholder's funds (4,644)   131,661 
 


For the period ended 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:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 20 November 2023 and were signed on its behalf by:


-------------------------------
Scott Brian Ripley
Director
3
General Information
SRA Project & Cost Management Limited is a private company, limited by shares, registered in England and Wales, registration number 09798786, registration address The Old School, 188 Liscard Road, Wallasey, Wirral, CH44 5TN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer Equipment 33% Straight Line
Fixtures and Fittings 10% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the period was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 April 2023 7,478    18,974    26,452 
Additions   2,026    2,026 
Disposals    
At 30 September 2023 7,478    21,000    28,478 
Depreciation
At 01 April 2023 3,008    16,333    19,341 
Charge for period 373    1,172    1,545 
On disposals    
At 30 September 2023 3,381    17,505    20,886 
Net book values
Closing balance as at 30 September 2023 4,097    3,495    7,592 
Opening balance as at 01 April 2023 4,470    2,641    7,111 


4.

Debtors: amounts falling due within one year

2023
£
  2023
£
Trade Debtors 28,540    7,800 
Other Debtors 23,401    144,952 
51,941    152,752 

5.

Creditors: amount falling due within one year

2023
£
  2023
£
Trade Creditors 1    (1)
Taxation and Social Security 49,131    52,916 
Other Creditors 8,617    39,666 
57,749    92,581 

6.

Creditors: amount falling due after more than one year

2023
£
  2023
£
Other Creditors 35,863    37,892 
35,863    37,892 

7.

Provisions for liabilities

2023
£
  2023
£
Deferred Tax 1,442    1,351 
1,442    1,351 

4