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frs-core:ListedExchangeTraded 2022-06-30 07280605 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 07280605 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 07280605 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 07280605 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 07280605 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 07280605 frs-core:UnlistedNon-exchangeTraded 2022-06-30 07280605 frs-core:UnlistedNon-exchangeTraded 2021-06-30 07280605 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 07280605 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07280605 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07280605 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07280605 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07280605 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07280605 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07280605 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 07280605 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 07280605 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07280605 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07280605 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07280605 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07280605 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 07280605 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07280605 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07280605 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07280605 dpl-frs:CostSales 2021-07-01 2022-06-30 07280605 dpl-frs:CostSales 2021-06-30 07280605 dpl-frs:CostSales 2022-06-30 07280605 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 07280605 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 07280605 frs-bus:Director1 2021-07-01 2022-06-30 07280605 frs-bus:Director1 2021-06-30 07280605 frs-bus:Director1 2022-06-30 07280605 1 2021-07-01 2022-06-30 07280605 frs-core:CurrentFinancialInstruments 1 2022-06-30 07280605 frs-core:Non-currentFinancialInstruments 1 2022-06-30 07280605 2 2021-07-01 2022-06-30 07280605 frs-core:CurrentFinancialInstruments 2 2022-06-30 07280605 frs-core:Non-currentFinancialInstruments 2 2022-06-30 07280605 3 2021-07-01 2022-06-30 07280605 frs-core:CurrentFinancialInstruments 3 2022-06-30 07280605 frs-core:Non-currentFinancialInstruments 3 2022-06-30 07280605 4 2021-07-01 2022-06-30 07280605 frs-core:CurrentFinancialInstruments 4 2022-06-30 07280605 frs-core:Non-currentFinancialInstruments 4 2022-06-30 07280605 5 2021-07-01 2022-06-30 07280605 frs-core:CurrentFinancialInstruments 5 2022-06-30 07280605 frs-core:Non-currentFinancialInstruments 5 2022-06-30 07280605 6 2021-07-01 2022-06-30 07280605 frs-core:CurrentFinancialInstruments 6 2022-06-30 07280605 frs-core:Non-currentFinancialInstruments 6 2022-06-30 07280605 7 2021-07-01 2022-06-30 07280605 frs-core:CurrentFinancialInstruments 7 2022-06-30 07280605 frs-core:Non-currentFinancialInstruments 7 2022-06-30 07280605 8 2021-07-01 2022-06-30 07280605 frs-core:CurrentFinancialInstruments 8 2022-06-30 07280605 frs-core:Non-currentFinancialInstruments 8 2022-06-30 07280605 9 2021-07-01 2022-06-30 07280605 frs-core:CurrentFinancialInstruments 9 2022-06-30 07280605 frs-core:Non-currentFinancialInstruments 9 2022-06-30 07280605 10 2021-07-01 2022-06-30 07280605 frs-core:CurrentFinancialInstruments 10 2022-06-30 07280605 frs-core:Non-currentFinancialInstruments 10 2022-06-30 07280605 11 2021-07-01 2022-06-30 07280605 frs-core:CurrentFinancialInstruments 11 2022-06-30 07280605 frs-core:Non-currentFinancialInstruments 11 2022-06-30 07280605 12 2021-07-01 2022-06-30 07280605 frs-core:CurrentFinancialInstruments 12 2022-06-30 07280605 frs-core:Non-currentFinancialInstruments 12 2022-06-30 07280605 13 2021-07-01 2022-06-30 07280605 frs-core:CurrentFinancialInstruments 13 2022-06-30 07280605 frs-core:Non-currentFinancialInstruments 13 2022-06-30 07280605 14 2021-07-01 2022-06-30 07280605 frs-core:CurrentFinancialInstruments 14 2022-06-30 07280605 frs-core:Non-currentFinancialInstruments 14 2022-06-30 07280605 15 2021-07-01 2022-06-30 07280605 frs-core:CurrentFinancialInstruments 15 2022-06-30 07280605 frs-core:Non-currentFinancialInstruments 15 2022-06-30 07280605 16 2021-07-01 2022-06-30 07280605 frs-core:CurrentFinancialInstruments 16 2022-06-30 07280605 frs-core:Non-currentFinancialInstruments 16 2022-06-30 07280605 17 2021-07-01 2022-06-30 07280605 frs-core:CurrentFinancialInstruments 17 2022-06-30 07280605 frs-core:Non-currentFinancialInstruments 17 2022-06-30 07280605 18 2021-07-01 2022-06-30 07280605 frs-core:CurrentFinancialInstruments 18 2022-06-30 07280605 frs-core:Non-currentFinancialInstruments 18 2022-06-30 07280605 19 2021-07-01 2022-06-30 07280605 frs-core:CurrentFinancialInstruments 19 2022-06-30 07280605 frs-core:Non-currentFinancialInstruments 19 2022-06-30 07280605 20 2021-07-01 2022-06-30 07280605 frs-core:CurrentFinancialInstruments 20 2022-06-30 07280605 frs-core:Non-currentFinancialInstruments 20 2022-06-30 07280605 dpl-frs:Item1 2021-07-01 2022-06-30 07280605 dpl-frs:Item1 2021-06-30 07280605 dpl-frs:Item1 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 07280605 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 07280605 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 07280605 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 07280605 dpl-frs:Item2 2021-07-01 2022-06-30 07280605 dpl-frs:Item2 2021-06-30 07280605 dpl-frs:Item2 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 07280605 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 07280605 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 07280605 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 07280605 dpl-frs:Item3 2021-07-01 2022-06-30 07280605 dpl-frs:Item3 2021-06-30 07280605 dpl-frs:Item3 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 07280605 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 07280605 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 07280605 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 07280605 dpl-frs:Item4 2021-07-01 2022-06-30 07280605 dpl-frs:Item4 2021-06-30 07280605 dpl-frs:Item4 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 07280605 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 07280605 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 07280605 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 07280605 dpl-frs:Item5 2021-07-01 2022-06-30 07280605 dpl-frs:Item5 2021-06-30 07280605 dpl-frs:Item5 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 07280605 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 07280605 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 07280605 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 07280605 dpl-frs:Item6 2021-07-01 2022-06-30 07280605 dpl-frs:Item6 2021-06-30 07280605 dpl-frs:Item6 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 07280605 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 07280605 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 07280605 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 07280605 dpl-frs:Item7 2021-07-01 2022-06-30 07280605 dpl-frs:Item7 2021-06-30 07280605 dpl-frs:Item7 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 07280605 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 07280605 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 07280605 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 07280605 dpl-frs:Item8 2021-07-01 2022-06-30 07280605 dpl-frs:Item8 2021-06-30 07280605 dpl-frs:Item8 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 07280605 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 07280605 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 07280605 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 07280605 dpl-frs:Item9 2021-07-01 2022-06-30 07280605 dpl-frs:Item9 2021-06-30 07280605 dpl-frs:Item9 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 07280605 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 07280605 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 07280605 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 07280605 dpl-frs:Item10 2021-07-01 2022-06-30 07280605 dpl-frs:Item10 2021-06-30 07280605 dpl-frs:Item10 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 07280605 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 07280605 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 07280605 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 07280605 dpl-frs:Item11 2021-07-01 2022-06-30 07280605 dpl-frs:Item11 2021-06-30 07280605 dpl-frs:Item11 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 07280605 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 07280605 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 07280605 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 07280605 dpl-frs:Item12 2021-07-01 2022-06-30 07280605 dpl-frs:Item12 2021-06-30 07280605 dpl-frs:Item12 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 07280605 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 07280605 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 07280605 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 07280605 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 07280605 1 2021-07-01 2022-06-30 07280605 frs-countries:EnglandWales 2021-07-01 2022-06-30
North East Refurbishments Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07280605
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 156,023 181,264
156,023 181,264
CURRENT ASSETS
Stocks 5 7,000 108,024
Debtors 6 126,815 97,673
Cash at bank and in hand 6,798 68,753
140,613 274,450
Creditors: Amounts Falling Due Within One Year 7 (152,120 ) (277,904 )
NET CURRENT ASSETS (LIABILITIES) (11,507 ) (3,454 )
TOTAL ASSETS LESS CURRENT LIABILITIES 144,516 177,810
Creditors: Amounts Falling Due After More Than One Year 8 (92,164 ) (105,346 )
NET ASSETS 52,352 72,464
CAPITAL AND RESERVES
Called up share capital 10 401 401
Profit and Loss Account 51,951 72,063
SHAREHOLDERS' FUNDS 52,352 72,464
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 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 David Fasa
Director
22/02/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
North East Refurbishments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07280605 . The registered office is Unit 22 Whitworth Road,, Armstrong Industrial Estate,, Washington, Tyne & Wear, NE37 1PP.
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 20% RB
Motor Vehicles 25% RB
Fixtures & Fittings 20% SL
Computer Equipment 20% SL
2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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.
Page 3
Page 4
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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2022: 21)
18 21
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2022 50,073 341,285 28,460 16,289 436,107
Additions - 13,399 10,260 2,412 26,071
As at 30 June 2023 50,073 354,684 38,720 18,701 462,178
...CONTINUED
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Page 5
Depreciation
As at 1 July 2022 36,910 189,912 14,109 13,912 254,843
Provided during the period 2,633 41,194 5,640 1,845 51,312
As at 30 June 2023 39,543 231,106 19,749 15,757 306,155
Net Book Value
As at 30 June 2023 10,530 123,578 18,971 2,944 156,023
As at 1 July 2022 13,163 151,373 14,351 2,377 181,264
5. Stocks
2023 2022
£ £
Materials 7,000 -
Work in progress - 108,024
7,000 108,024
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 124,048 91,384
Prepayments and accrued income 2,767 6,289
126,815 97,673
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 3,181 61,622
Trade creditors 63,442 57,554
Corporation tax 10,152 -
Other taxes and social security 16,060 19,303
VAT 15,295 24,095
Accruals and deferred income 1,050 1,050
Director's loan account 42,940 114,280
152,120 277,904
Page 5
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 62,997 66,179
Bank loans 29,167 39,167
92,164 105,346
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,240 69,853
Later than one year and not later than five years 70,439 77,680
77,679 147,533
Less: Finance charges allocated to future periods 11,501 19,732
66,178 127,801
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 401 401
Page 6