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Registered number: 02237054
HUMPHRIES (BUILDERS) LIMITED
Financial Statements
For The Year Ended 30 June 2023
Arthur G Edwards & Co Limited
Chartered Certified Accountants
Alexandra House
74 Moorland Road
Stoke-on-Trent
Staffs
ST6 1DY
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02237054
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 107,698 143,170
107,698 143,170
CURRENT ASSETS
Stocks 2,538,518 2,651,332
Debtors 5 591,564 96,806
Cash at bank and in hand 1,041,633 1,358,680
4,171,715 4,106,818
Creditors: Amounts Falling Due Within One Year 6 (87,677 ) (75,350 )
NET CURRENT ASSETS (LIABILITIES) 4,084,038 4,031,468
TOTAL ASSETS LESS CURRENT LIABILITIES 4,191,736 4,174,638
PROVISIONS FOR LIABILITIES
Deferred Taxation (29,362 ) (36,102 )
NET ASSETS 4,162,374 4,138,536
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 4,161,374 4,137,536
SHAREHOLDERS' FUNDS 4,162,374 4,138,536
Page 1
Page 2
For the year ending 30 June 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 Kevin Humphries
Director
22/09/2023
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
HUMPHRIES (BUILDERS) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 02237054 . The registered office is Rockfields Farm , Under the Hill, Stoke-on-Trent, Staffs, ST8 7RR.
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 the invoiced value of goods and services supplied by the company during the year, net of value added tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured 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% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 10% 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.
2.5. Taxation
The corporation tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before taxation as reported in the profit and loss account because of adjustments made for capital allowance claims and disallowed items of expenditure. 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 in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax is measured at the tax rates that are expected to apply in the period in which the assets are realised. Deferred tax liabilities are presented within provisions for liabilities.
2.6. Pensions
The company operates defined pension contribution schemes. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 3)
4 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 July 2022 176,652 76,003 252,655
As at 30 June 2023 176,652 76,003 252,655
Depreciation
As at 1 July 2022 54,870 54,615 109,485
Provided during the period 30,124 5,348 35,472
As at 30 June 2023 84,994 59,963 144,957
Net Book Value
As at 30 June 2023 91,658 16,040 107,698
As at 1 July 2022 121,782 21,388 143,170
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 579,711 79,711
Prepayments and accrued income 8,581 8,402
Other debtors 3,272 8,693
591,564 96,806
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 53,143 42,054
Corporation tax 21,126 22,940
Other taxes and social security 4,029 3,689
Accruals and deferred income 8,710 5,916
Directors' loan accounts 669 751
87,677 75,350
Page 4
Page 5
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
8. Controlling Party
The company's controlling party is Mr Kevin Humphries by virtue of his ownership of 75% of the issued share capital in the company.
Page 5