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dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 4933470 1 2022-01-01 2022-12-31 4933470 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 4933470
Collett Manufacturing Co Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Bennett & Co
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 4933470
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 50,897 63,622
50,897 63,622
CURRENT ASSETS
Stocks 5 45,000 45,000
Debtors 6 224,592 289,715
Cash at bank and in hand 93,031 106,854
362,623 441,569
Creditors: Amounts Falling Due Within One Year 7 (211,807 ) (248,956 )
NET CURRENT ASSETS (LIABILITIES) 150,816 192,613
TOTAL ASSETS LESS CURRENT LIABILITIES 201,713 256,235
Creditors: Amounts Falling Due After More Than One Year 8 (24,609 ) (50,000 )
NET ASSETS 177,104 206,235
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 177,102 206,233
SHAREHOLDERS' FUNDS 177,104 206,235
Page 1
Page 2
For the year ending 31 December 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 Paul Jarman
Director
04/03/2024
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
Collett Manufacturing Co Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 4933470 . The registered office is 10,Normanton Avenue, Bognor Regis, Wesr Sussex, PO21 2TX.
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 25%
Motor Vehicles 30%
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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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.
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2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 2)
10 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2023 249,380 9,250 258,630
As at 31 December 2023 249,380 9,250 258,630
Depreciation
As at 1 January 2023 187,235 7,773 195,008
Provided during the period 12,429 296 12,725
As at 31 December 2023 199,664 8,069 207,733
Net Book Value
As at 31 December 2023 49,716 1,181 50,897
As at 1 January 2023 62,145 1,477 63,622
5. Stocks
2023 2022
£ £
Stock 45,000 45,000
45,000 45,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 136,826 189,003
VAT 73,793 86,739
Other taxes and social security 13,973 13,973
224,592 289,715
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 150,934 166,404
Corporation tax 6,219 6,219
Other creditors - 4,752
Other creditors (1) - 3,451
Accruals and deferred income 3,250 2,000
Government grants within one year - 40,916
Directors' loan accounts 51,404 25,214
211,807 248,956
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 24,609 50,000
24,609 50,000
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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