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Registered number: 3374710
Specialized Fabrications Limited
Financial Statements
For The Year Ended 31 May 2023
Field View
Peach Grove
Palestine, Andover
Hants
SP11 7EP
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 3374710
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 226,495 296,912
226,495 296,912
CURRENT ASSETS
Stocks 5 10,000 10,000
Debtors 6 1,370,536 1,311,986
Cash at bank and in hand - 77,572
1,380,536 1,399,558
Creditors: Amounts Falling Due Within One Year 7 (599,428 ) (777,912 )
NET CURRENT ASSETS (LIABILITIES) 781,108 621,646
TOTAL ASSETS LESS CURRENT LIABILITIES 1,007,603 918,558
Creditors: Amounts Falling Due After More Than One Year 8 (159,598 ) (218,001 )
NET ASSETS 848,005 700,557
CAPITAL AND RESERVES
Called up share capital 10 500 500
Share premium account (199,500 ) (199,500 )
Profit and Loss Account 1,047,005 899,557
SHAREHOLDERS' FUNDS 848,005 700,557
Page 1
Page 2
For the year ending 31 May 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 Tony World
Director
19/02/2024
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
Specialized Fabrications Limited Registered number 3374710 is a limited by shares company incorporated in England & Wales. The Registered Office is Unit 4B, Heritage Business Park, Gosport , Hants, PO12 4BG.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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. 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.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees during the year, including directors, during the year was as follows:
2023 2022
Office and administration 15 15
Sales, marketing and distribution 3 3
Manufacturing 31 35
49 53
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2022 182,373 505,605 201,899 54,641 944,518
Additions 2,084 - - 2,716 4,800
As at 31 May 2023 184,457 505,605 201,899 57,357 949,318
Depreciation
As at 1 June 2022 120,131 305,989 177,798 43,688 647,606
Provided during the period 15,871 49,904 6,025 3,417 75,217
As at 31 May 2023 136,002 355,893 183,823 47,105 722,823
Net Book Value
As at 31 May 2023 48,455 149,712 18,076 10,252 226,495
As at 1 June 2022 62,242 199,616 24,101 10,953 296,912
5. Stocks
2023 2022
£ £
Materials 10,000 10,000
10,000 10,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 843,606 856,906
Amounts recoverable on contracts 418,065 374,658
Prepayments and accrued income 74,015 70,979
Other debtors 2,765 -
VAT 32,085 9,443
1,370,536 1,311,986
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 29,756 52,568
Trade creditors 515,545 556,746
Bank loans and overdrafts 75,356 -
Other taxes and social security 20,699 143,259
Net wages - 16,541
Other creditors (42,845 ) 7,832
Accruals and deferred income 917 966
599,428 777,912
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 4,061 31,665
Directors loan account 155,537 186,336
159,598 218,001
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 29,756 52,568
Later than one year and not later than five years 4,061 31,665
33,817 84,233
33,817 84,233
10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
500 Ordinary Shares of £ 1.000 each 500 500
11. Directors Advances, Credits and Guarantees
Dividends paid to directors
Page 5