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07932958 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07932958 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07932958 frs-core:UnlistedNon-exchangeTraded 2022-02-28 07932958 frs-core:UnlistedNon-exchangeTraded 2021-02-28 07932958 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 07932958 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07932958 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07932958 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07932958 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07932958 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07932958 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07932958 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 07932958 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-28 07932958 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07932958 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07932958 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07932958 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07932958 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-28 07932958 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07932958 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07932958 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07932958 dpl-frs:CostSales 2021-03-01 2022-02-28 07932958 dpl-frs:CostSales 2021-02-28 07932958 dpl-frs:CostSales 2022-02-28 07932958 dpl-frs:DistributionCosts 2021-03-01 2022-02-28 07932958 dpl-frs:AdministrativeExpenses 2021-03-01 2022-02-28 07932958 frs-bus:Director1 2021-03-01 2022-02-28 07932958 frs-bus:Director1 2021-02-28 07932958 frs-bus:Director1 2022-02-28 07932958 frs-bus:Director2 2021-03-01 2022-02-28 07932958 frs-bus:Director2 2021-02-28 07932958 frs-bus:Director2 2022-02-28 07932958 frs-bus:Director3 2021-03-01 2022-02-28 07932958 frs-bus:Director3 2021-02-28 07932958 frs-bus:Director3 2022-02-28 07932958 1 2021-03-01 2022-02-28 07932958 frs-core:CurrentFinancialInstruments 1 2022-02-28 07932958 frs-core:Non-currentFinancialInstruments 1 2022-02-28 07932958 2 2021-03-01 2022-02-28 07932958 frs-core:CurrentFinancialInstruments 2 2022-02-28 07932958 frs-core:Non-currentFinancialInstruments 2 2022-02-28 07932958 3 2021-03-01 2022-02-28 07932958 frs-core:CurrentFinancialInstruments 3 2022-02-28 07932958 frs-core:Non-currentFinancialInstruments 3 2022-02-28 07932958 4 2021-03-01 2022-02-28 07932958 frs-core:CurrentFinancialInstruments 4 2022-02-28 07932958 frs-core:Non-currentFinancialInstruments 4 2022-02-28 07932958 5 2021-03-01 2022-02-28 07932958 frs-core:CurrentFinancialInstruments 5 2022-02-28 07932958 frs-core:Non-currentFinancialInstruments 5 2022-02-28 07932958 6 2021-03-01 2022-02-28 07932958 frs-core:CurrentFinancialInstruments 6 2022-02-28 07932958 frs-core:Non-currentFinancialInstruments 6 2022-02-28 07932958 7 2021-03-01 2022-02-28 07932958 frs-core:CurrentFinancialInstruments 7 2022-02-28 07932958 frs-core:Non-currentFinancialInstruments 7 2022-02-28 07932958 8 2021-03-01 2022-02-28 07932958 frs-core:CurrentFinancialInstruments 8 2022-02-28 07932958 frs-core:Non-currentFinancialInstruments 8 2022-02-28 07932958 9 2021-03-01 2022-02-28 07932958 frs-core:CurrentFinancialInstruments 9 2022-02-28 07932958 frs-core:Non-currentFinancialInstruments 9 2022-02-28 07932958 10 2021-03-01 2022-02-28 07932958 frs-core:CurrentFinancialInstruments 10 2022-02-28 07932958 frs-core:Non-currentFinancialInstruments 10 2022-02-28 07932958 11 2021-03-01 2022-02-28 07932958 frs-core:CurrentFinancialInstruments 11 2022-02-28 07932958 frs-core:Non-currentFinancialInstruments 11 2022-02-28 07932958 12 2021-03-01 2022-02-28 07932958 frs-core:CurrentFinancialInstruments 12 2022-02-28 07932958 frs-core:Non-currentFinancialInstruments 12 2022-02-28 07932958 13 2021-03-01 2022-02-28 07932958 frs-core:CurrentFinancialInstruments 13 2022-02-28 07932958 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2022-02-28 07932958 20 2021-03-01 2022-02-28 07932958 frs-core:CurrentFinancialInstruments 20 2022-02-28 07932958 frs-core:Non-currentFinancialInstruments 20 2022-02-28 07932958 dpl-frs:Item1 2021-03-01 2022-02-28 07932958 dpl-frs:Item1 2021-02-28 07932958 dpl-frs:Item1 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 07932958 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 07932958 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 07932958 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-02-28 07932958 dpl-frs:Item2 2021-03-01 2022-02-28 07932958 dpl-frs:Item2 2021-02-28 07932958 dpl-frs:Item2 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 07932958 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 07932958 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 07932958 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 07932958 dpl-frs:Item3 2021-03-01 2022-02-28 07932958 dpl-frs:Item3 2021-02-28 07932958 dpl-frs:Item3 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 07932958 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 07932958 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 07932958 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 07932958 dpl-frs:Item4 2021-03-01 2022-02-28 07932958 dpl-frs:Item4 2021-02-28 07932958 dpl-frs:Item4 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 07932958 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 07932958 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 07932958 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 07932958 dpl-frs:Item5 2021-03-01 2022-02-28 07932958 dpl-frs:Item5 2021-02-28 07932958 dpl-frs:Item5 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 07932958 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 07932958 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 07932958 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 07932958 dpl-frs:Item6 2021-03-01 2022-02-28 07932958 dpl-frs:Item6 2021-02-28 07932958 dpl-frs:Item6 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 07932958 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 07932958 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 07932958 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 07932958 dpl-frs:Item7 2021-03-01 2022-02-28 07932958 dpl-frs:Item7 2021-02-28 07932958 dpl-frs:Item7 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 07932958 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 07932958 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 07932958 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 07932958 dpl-frs:Item8 2021-03-01 2022-02-28 07932958 dpl-frs:Item8 2021-02-28 07932958 dpl-frs:Item8 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 07932958 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 07932958 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 07932958 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 07932958 dpl-frs:Item9 2021-03-01 2022-02-28 07932958 dpl-frs:Item9 2021-02-28 07932958 dpl-frs:Item9 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 07932958 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 07932958 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 07932958 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 07932958 dpl-frs:Item10 2021-03-01 2022-02-28 07932958 dpl-frs:Item10 2021-02-28 07932958 dpl-frs:Item10 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 07932958 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 07932958 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 07932958 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 07932958 dpl-frs:Item11 2021-03-01 2022-02-28 07932958 dpl-frs:Item11 2021-02-28 07932958 dpl-frs:Item11 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 07932958 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 07932958 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 07932958 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 07932958 dpl-frs:Item12 2021-03-01 2022-02-28 07932958 dpl-frs:Item12 2021-02-28 07932958 dpl-frs:Item12 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 07932958 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 07932958 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 07932958 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 07932958 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 07932958 1 2021-03-01 2022-02-28 07932958 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 07932958
SanRis Builders Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2023
Kent Coast Accounts Ltd
AAT Licenced Accountants
39 Brooke Avenue
Margate
Kent
CT9 5NG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07932958
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 138,634 176,166
138,634 176,166
CURRENT ASSETS
Stocks 5 120,000 140,000
Debtors 6 666,796 521,633
Cash at bank and in hand 340,222 516,490
1,127,018 1,178,123
Creditors: Amounts Falling Due Within One Year 7 (451,928 ) (522,261 )
NET CURRENT ASSETS (LIABILITIES) 675,090 655,862
TOTAL ASSETS LESS CURRENT LIABILITIES 813,724 832,028
Creditors: Amounts Falling Due After More Than One Year 8 (214,275 ) (316,934 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (24,595 ) (24,595 )
NET ASSETS 574,854 490,499
CAPITAL AND RESERVES
Called up share capital 10 3 3
Profit and Loss Account 574,851 490,496
SHAREHOLDERS' FUNDS 574,854 490,499
Page 1
Page 2
For the year ending 28 February 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 Christopher Dew
Director
17th November 2023
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
SanRis Builders Ltd Registered number 07932958 is a limited by shares company incorporated in England & Wales. The Registered Office is 4 Burton Fields, Herne Bay, Kent, CT6 6LU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. 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:
Plant & Machinery 8% to 100% varying basis
Motor Vehicles 20% to 100% varying basis
Fixtures & Fittings 25% straight line
Assets considered to fully lose their value in the year of acquisition are fully depreciated when acquired. 
2.5. Leases
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets and are depreciated over their useful lives. 
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
2.8. 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 years 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 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.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.11. Directors Loans
Overdrawn Directors Loan Accounts are charged at 3% on an average balance each year on debit balances.
2.12. 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:
2023 2022
Office and administration 5 4
Site Manager 2 3
7 7
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 March 2022 52,802 233,607 9,706 296,115
Additions 770 - - 770
Disposals - (4,750 ) - (4,750 )
As at 28 February 2023 53,572 228,857 9,706 292,135
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 March 2022 43,017 70,517 6,415 119,949
Provided during the period 3,513 33,130 1,659 38,302
Disposals - (4,750 ) - (4,750 )
As at 28 February 2023 46,530 98,897 8,074 153,501
Net Book Value
As at 28 February 2023 7,042 129,960 1,632 138,634
As at 1 March 2022 9,785 163,090 3,291 176,166
5. Stocks
2023 2022
£ £
Materials 40,000 60,000
Work in progress 80,000 80,000
120,000 140,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 111,674 152,388
Prepayments and accrued income 4,479 1,899
Other debtor 1,741 4,200
Corporation tax recoverable assets 6,548 6,548
Directors' loan accounts - 47,435
124,442 212,470
Due after more than one year
Amounts recoverable on contracts 6,000 6,000
Other debtors 304,805 303,163
Amounts owed by joint-ventures 231,549 -
542,354 309,163
666,796 521,633
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 15,678 19,559
Trade creditors 169,536 205,088
Bank loans and overdrafts 85,169 74,207
Corporation tax 54,162 85,024
Other taxes and social security 17,677 25,572
VAT 36,535 3,359
Other creditors 3,012 728
Accruals and deferred income 9,313 547
Directors' loan accounts 60,846 108,177
451,928 522,261
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 44,324 60,002
Bank loans 169,951 256,932
214,275 316,934
9. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.
2023 2022
£ £
Other timing differences 24,595 24,595
10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
3 Ordinary Shares of £ 1.000 each 3 3
11. Pension Commitments
The company operates a defined contribution pension scheme for employees and directors. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of 2023 - £393 (2022 - £549) were due to the fund. They are included in Other Creditors.
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2022 Amounts advanced Amounts repaid Amounts written off As at 28 February 2023
£ £ £ £ £
Mr Simon Dew 47,435 44,122 91,557 - -
The above loan is unsecured, interest is charged at 3% on an average balance each year and the loan is repayable on demand. During the financail year, interest charged on borrowing by Directors amounted to 2023 - £1,603 (2022 - £1,380)
13. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 114,000 114,000
114,000 114,000
14. Related Party Transactions
During the financial year, the Company maintained loans to closely related companies under common control and management. The total amount outstanding at any one point in the year was £233,191 (2022 - £2,820), with the outstanding balance due to be paid at year-end being £233,191 (2022 - £2,820). These loans are interest-free, and no set repayment strategy has been discussed. The directors believe that the intercompany debt will be repaid more than one year from the date of balance sheet preparation.
Existing intercompany debt to ACORNS DEVELOPMENTS LTD, a company registered in England and Wales under company number 12282248, is interest-free and expected to be repaid within five years. The total amount outstanding at balance sheet preparation was £303,163 (2022 - £303,163).
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15. Controlling Party Not Known
The company's controlling party is unknown.
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