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Registered number: 01285118
Fuller & Prior Building Contractors Limited
Financial Statements
For The Year Ended 31 August 2023
Grugeon Reynolds Ltd
Adams & Moore House
Instone Road
Dartford
DA1 2AG
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01285118
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,140 17,072
20,140 17,072
CURRENT ASSETS
Stocks 5 - 15,200
Debtors 6 6,386 10,620
Cash at bank and in hand 29,673 42,038
36,059 67,858
Creditors: Amounts Falling Due Within One Year 7 (31,182 ) (17,994 )
NET CURRENT ASSETS (LIABILITIES) 4,877 49,864
TOTAL ASSETS LESS CURRENT LIABILITIES 25,017 66,936
NET ASSETS 25,017 66,936
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 24,917 66,836
SHAREHOLDERS' FUNDS 25,017 66,936
Page 1
Page 2
For the year ending 31 August 2023 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 John Fuller
Director
14/02/2024
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
Fuller & Prior Building Contractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01285118 . The registered office is Adams & Moore House, Instone Road, Dartford, Kent, DA1 2AG.
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 represents invoiced sales of goods and services, excluding Value Added Tax, which relate to the year under review. Where sales relating to the year were invoiced in a different year, appropriate adjustments have been made through trade debtors.
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 15% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 33% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Rental paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
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
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.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 2)
1 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2022 8,411 27,495 1,502 37,408
Additions - 20,148 - 20,148
Disposals - (27,495 ) - (27,495 )
As at 31 August 2023 8,411 20,148 1,502 30,061
Depreciation
As at 1 September 2022 6,292 13,001 1,043 20,336
Provided during the period 328 4,213 159 4,700
Disposals - (15,115 ) - (15,115 )
As at 31 August 2023 6,620 2,099 1,202 9,921
Net Book Value
As at 31 August 2023 1,791 18,049 300 20,140
As at 1 September 2022 2,119 14,494 459 17,072
5. Stocks
2023 2022
£ £
Materials - 200
Work in progress - 15,000
- 15,200
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 1,344
Other debtors 6,386 9,276
6,386 10,620
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 2,406
Other creditors 28,296 6,414
Taxation and social security 2,886 9,174
31,182 17,994
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8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5