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Registered number: 11886959
Country Contractors Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Sempar Accountancy and Tax Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11886959
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 3,503 4,377
Investment Properties 6 725,000 -
728,503 4,377
CURRENT ASSETS
Stocks 7 244,138 378,315
Debtors 8 25,626 19,759
Cash at bank and in hand 2,813 13,913
272,577 411,987
Creditors: Amounts Falling Due Within One Year 9 (769,420 ) (426,316 )
NET CURRENT ASSETS (LIABILITIES) (496,843 ) (14,329 )
TOTAL ASSETS LESS CURRENT LIABILITIES 231,660 (9,952 )
NET ASSETS/(LIABILITIES) 231,660 (9,952 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 231,560 (10,052 )
SHAREHOLDERS' FUNDS 231,660 (9,952)
Page 1
Page 2
For the year ending 31 March 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 Martin McNulty
Director
Mr Tony Warren
Director
21 December 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Country Contractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11886959 . The registered office is Willow Barn, Kenley, Shrewsbury, Shropshire, SY5 6NR.
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. 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:
Motor Vehicles 20% reducing balance
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Prior Period Adjustment
Comparatives for the previous year to 31 March 2022 have been re-stated to include corrective VAT entries following the company's registration for VAT. The directors have also made adjustments to include some purchases invoices which had previously been ommitted.
In summary the prior year adjustment corrected the following balance sheet items:
Tangible fixed assets - overstated by -£324
Stocks - understated by £32,220
VAT debtor - understated by £18,567
Trade creditors  - understated by -£50,218
Capital & reserves - overstated by -£245
In summary the prior year adjustment corrected the following P&L items:
Year to 31 March 2022 Administrative expenses - overstated by £220
Year to 31 March 2021 Administrative expenses - overstated by £25
As a result overall losses were overstated by £245
No adjustment was required regarding taxation.
Page 3
Page 4
5. Tangible Assets
Motor Vehicles
£
Cost or Valuation
As at 1 April 2022 6,833
As at 31 March 2023 6,833
Depreciation
As at 1 April 2022 2,456
Provided during the period 874
As at 31 March 2023 3,330
Net Book Value
As at 31 March 2023 3,503
As at 1 April 2022 4,377
6. Investment Property
2023
£
Fair Value
As at 1 April 2022 -
Additions 94,572
Revaluations 252,113
Transfers 378,315
As at 31 March 2023 725,000
7. Stocks
2023 2022
as restated
£ £
Stock 244,138 378,315
244,138 378,315
8. Debtors
2023 2022
as restated
£ £
Due within one year
Prepayments and accrued income 660 1,192
VAT 24,966 18,567
25,626 19,759
Page 4
Page 5
9. Creditors: Amounts Falling Due Within One Year
2023 2022
as restated
£ £
Trade creditors 63,425 50,219
Other taxes and social security 1,800 -
Other creditors 155,000 95,440
Accruals and deferred income 1,818 738
Directors' loan accounts 547,377 279,919
769,420 426,316
10. Share Capital
2023 2022
as restated
£ £
Allotted, Called up and fully paid 100 100
Page 5