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Registered number: 06759926
F & N Design 2 Build Limited
Unaudited Financial Statements
For The Year Ended 30 November 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06759926
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,806 19,571
15,806 19,571
CURRENT ASSETS
Debtors 5 4,456 345
Cash at bank and in hand 3,937 4,013
8,393 4,358
Creditors: Amounts Falling Due Within One Year 6 (73,948 ) (29,620 )
NET CURRENT ASSETS (LIABILITIES) (65,555 ) (25,262 )
TOTAL ASSETS LESS CURRENT LIABILITIES (49,749 ) (5,691 )
Creditors: Amounts Falling Due After More Than One Year 7 (12,850 ) (19,538 )
NET LIABILITIES (62,599 ) (25,229 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Capital redemption reserve 10,790 10,790
Profit and Loss Account (73,489 ) (36,119 )
SHAREHOLDERS' FUNDS (62,599) (25,229)
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For the year ending 30 November 2022 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
Mrs Natasha Solomon
Director
23/11/2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
F & N Design 2 Build Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06759926 . The registered office is 36 The Sands, Ashington, Pulborough, West Sussex, RH20 3LQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 20% Straight Line
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
2.4. Leases
Assets obtained under 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
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.
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2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2021: 3)
3 3
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2021 19,348 1,699 2,445 23,492
Additions 730 291 - 1,021
As at 30 November 2022 20,078 1,990 2,445 24,513
Depreciation
As at 1 December 2021 2,898 564 459 3,921
Provided during the period 3,928 369 489 4,786
As at 30 November 2022 6,826 933 948 8,707
Net Book Value
As at 30 November 2022 13,252 1,057 1,497 15,806
As at 1 December 2021 16,450 1,135 1,986 19,571
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 4,028 345
VAT 428 -
4,456 345
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6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance leases 3,531 3,073
Trade creditors 13,600 7,375
Bank loans and overdrafts 17,525 13,084
Corporation tax - 1,512
Other taxes and social security 127 717
VAT - 2,623
Net wages 538 -
Other creditors 285 -
Accruals and deferred income 650 650
Directors' loan accounts 37,692 586
73,948 29,620
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance leases 2,950 6,481
Bank loans 9,900 13,057
12,850 19,538
8. Obligations Under Finance Leases
2022 2021
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,531 3,073
Later than one year and not later than five years 2,950 6,481
6,481 9,554
6,481 9,554
9. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
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