REGISTERED NUMBER: |
Unaudited Financial Statements for the Year Ended 30th April 2023 |
for |
R C Joinery Inverness Ltd |
REGISTERED NUMBER: |
Unaudited Financial Statements for the Year Ended 30th April 2023 |
for |
R C Joinery Inverness Ltd |
R C Joinery Inverness Ltd (Registered number: SC695197) |
Contents of the Financial Statements |
for the year ended 30th April 2023 |
Page |
Company Information | 1 |
Chartered Accountants' Report | 2 |
Balance Sheet | 3 |
Notes to the Financial Statements | 5 |
R C Joinery Inverness Ltd |
Company Information |
for the year ended 30th April 2023 |
Director: |
Secretary: |
Registered office: |
Registered number: |
Accountants: |
4th Floor Metropolitan House |
31-33 High Street |
Inverness |
IV1 1HT |
Chartered Accountants' Report to the Director |
on the Unaudited Financial Statements of |
R C Joinery Inverness Ltd |
The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies. |
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of R C Joinery Inverness Ltd for the year ended 30th April 2023 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. |
As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance. |
Our work has been undertaken in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. |
4th Floor Metropolitan House |
31-33 High Street |
Inverness |
IV1 1HT |
R C Joinery Inverness Ltd (Registered number: SC695197) |
Balance Sheet |
30th April 2023 |
2023 | 2022 |
Notes | £ | £ | £ | £ |
Fixed assets |
Tangible assets | 4 |
Current assets |
Debtors | 5 |
Cash at bank |
Creditors |
Amounts falling due within one year | 6 |
Net current assets |
Total assets less current liabilities |
Capital and reserves |
Called up share capital |
Retained earnings |
The director acknowledges his responsibilities for: |
(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
R C Joinery Inverness Ltd (Registered number: SC695197) |
Balance Sheet - continued |
30th April 2023 |
In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered. |
The financial statements were approved by the director and authorised for issue on |
R C Joinery Inverness Ltd (Registered number: SC695197) |
Notes to the Financial Statements |
for the year ended 30th April 2023 |
1. | Statutory information |
R C Joinery Inverness Ltd is a |
2. | Accounting policies |
Basis of preparing the financial statements |
Turnover |
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
Tangible fixed assets |
Plant and machinery etc | - |
Taxation |
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
Current or deferred taxation assets and liabilities are not discounted. |
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
Deferred tax |
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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. |
Fair value |
Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction. |
3. | Employees and directors |
The average number of employees during the year was |
R C Joinery Inverness Ltd (Registered number: SC695197) |
Notes to the Financial Statements - continued |
for the year ended 30th April 2023 |
4. | Tangible fixed assets |
Plant and |
machinery |
etc |
£ |
Cost |
At 1st May 2022 |
Additions |
At 30th April 2023 |
Depreciation |
At 1st May 2022 |
Charge for year |
At 30th April 2023 |
Net book value |
At 30th April 2023 |
At 30th April 2022 |
5. | Debtors: amounts falling due within one year |
2023 | 2022 |
£ | £ |
Trade debtors |
Other debtors |
6. | Creditors: amounts falling due within one year |
2023 | 2022 |
£ | £ |
Trade creditors |
Taxation and social security |
Other creditors |