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2021-10-31 SC349666 frs-bus:OrdinaryShareClass5 2020-11-01 2021-10-31 SC349666 frs-bus:OrdinaryShareClass5 2020-10-31 SC349666 frs-bus:OrdinaryShareClass5 2021-10-31 SC349666 frs-bus:PreferenceShareClass1 2020-11-01 2021-10-31 SC349666 frs-bus:PreferenceShareClass1 2020-10-31 SC349666 frs-bus:PreferenceShareClass1 2021-10-31 SC349666 frs-bus:PreferenceShareClass2 2020-11-01 2021-10-31 SC349666 frs-bus:PreferenceShareClass2 2020-10-31 SC349666 frs-bus:PreferenceShareClass2 2021-10-31 SC349666 frs-bus:PreferenceShareClass3 2020-11-01 2021-10-31 SC349666 frs-bus:PreferenceShareClass3 2020-10-31 SC349666 frs-bus:PreferenceShareClass3 2021-10-31 SC349666 frs-bus:PreferenceShareClass4 2020-11-01 2021-10-31 SC349666 frs-bus:PreferenceShareClass4 2020-10-31 SC349666 frs-bus:PreferenceShareClass4 2021-10-31 SC349666 frs-bus:PreferenceShareClass5 2020-11-01 2021-10-31 SC349666 frs-bus:PreferenceShareClass5 2020-10-31 SC349666 frs-bus:PreferenceShareClass5 2021-10-31 SC349666 1 2020-11-01 2021-10-31 SC349666 1 2021-10-31 SC349666 1 2020-11-01 2021-10-31 SC349666 frs-core:LeasedAssets 2020-11-01 2021-10-31 SC349666 frs-core:OwnedAssets 2020-11-01 2021-10-31 SC349666 frs-core:CurrencyRisk 2020-11-01 2021-10-31 SC349666 frs-core:MarketRisk 2020-11-01 2021-10-31 SC349666 frs-core:InterestRateRisk 2020-11-01 2021-10-31 SC349666 frs-core:DeferredTaxation 2020-11-01 2021-10-31 SC349666 frs-core:DeferredTaxation 2020-10-31 SC349666 frs-core:DeferredTaxation 2021-10-31 SC349666 frs-core:OtherProvisionsContingentLiabilities 2020-11-01 2021-10-31 SC349666 frs-core:OtherProvisionsContingentLiabilities 2020-10-31 SC349666 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 SC349666 frs-core:ProvisionsDeferredTax 2021-10-31 SC349666 frs-core:OtherDeferredTax 2021-10-31 SC349666 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-10-31 SC349666 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-10-31 SC349666 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-10-31 SC349666 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-01 2021-10-31 SC349666 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-10-31 SC349666 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 SC349666 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-01 2021-10-31 SC349666 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-10-31 SC349666 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-31 SC349666 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-01 2021-10-31 SC349666 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-10-31 SC349666 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 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Registered number: SC349666
Aardvark Groundworks Limited
Financial Statements
For The Year Ended 31 October 2022
Gillespie's Fife
Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 October 2022 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
5th February 2024
Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
Page 2
Balance Sheet
Registered number: SC349666
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,275 23,171
18,275 23,171
CURRENT ASSETS
Stocks 5 41,307 23,587
Debtors 6 50,009 55,657
Cash at bank and in hand 17,598 4,123
108,914 83,367
Creditors: Amounts Falling Due Within One Year 7 (64,230 ) (68,991 )
NET CURRENT ASSETS (LIABILITIES) 44,684 14,376
TOTAL ASSETS LESS CURRENT LIABILITIES 62,959 37,547
Creditors: Amounts Falling Due After More Than One Year 8 (25,833 ) (35,303 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,472 ) -
NET ASSETS 33,654 2,244
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 33,554 2,144
SHAREHOLDERS' FUNDS 33,654 2,244
Page 2
Page 3
For the year ending 31 October 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Gysbertus Reinink
Director
5th February 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Aardvark Groundworks Limited is a private company, limited by shares, incorporated in Scotland, registered number SC349666 . The registered office is Olivebank Road, Musselburgh, East Lothian, EH21 6RD.
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 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% straight line
Computer Equipment 33% reducing balance
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.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. 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.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2021: 4)
4 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2021 13,759 27,334 4,878 1,179 47,150
Additions 1,225 - - - 1,225
As at 31 October 2022 14,984 27,334 4,878 1,179 48,375
Depreciation
As at 1 November 2021 5,865 12,265 4,878 971 23,979
Provided during the period 2,278 3,774 - 69 6,121
As at 31 October 2022 8,143 16,039 4,878 1,040 30,100
Net Book Value
As at 31 October 2022 6,841 11,295 - 139 18,275
As at 1 November 2021 7,894 15,069 - 208 23,171
5. Stocks
2022 2021
£ £
Work in progress 41,307 23,587
41,307 23,587
6. Debtors
2022 2021
£ £
Due within one year
Prepayments and accrued income 242 2,624
Other debtors 22,247 22,247
VAT 7,368 10,331
Director's loan account 20,152 20,455
50,009 55,657
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 18,790 10,216
Bank loans and overdrafts 10,000 11,160
Corporation tax 30,347 40,694
Net wages - 926
Other creditors 2,993 3,995
Accruals and deferred income 2,100 2,000
64,230 68,991
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8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 25,833 35,303
25,833 35,303
9. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2021 Amounts advanced Amounts repaid Amounts written off As at 31 October 2022
£ £ £ £ £
Mr Gysbertus Reinink 20,455 71,717 (72,020 ) - 20,152
The above loan is unsecured and repayable on demand. Interest of 2% p.a. is charged to the director by the company.
11. Dividends
2022 2021
£ £
On equity shares:
Final dividend paid 15,000 -
15,000 -
12. Ultimate Controlling Party
The company's ultimate controlling party is Gysbertus Reinink by virtue of his ownership of 80% of the issued share capital in the company.
Page 6