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dpl-frs:Item6 2021-10-31 07711326 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 07711326 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 07711326 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 07711326 dpl-frs:Item7 2021-11-01 2022-10-31 07711326 dpl-frs:Item7 2021-10-31 07711326 dpl-frs:Item7 2022-10-31 07711326 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 07711326 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 07711326 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 07711326 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 07711326 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 07711326 dpl-frs:Item8 2021-11-01 2022-10-31 07711326 dpl-frs:Item8 2021-10-31 07711326 dpl-frs:Item8 2022-10-31 07711326 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 07711326 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 07711326 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 07711326 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 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Registered number: 07711326
Fitters Rates Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Riverglade Accountancy Ltd
74 Yr Aran
Dunvant
Swansea
SA2 7PX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07711326
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,142 22,253
17,142 22,253
CURRENT ASSETS
Debtors 5 24,965 48,911
Cash at bank and in hand 129,808 136,437
154,773 185,348
Creditors: Amounts Falling Due Within One Year 6 (147,338 ) (150,085 )
NET CURRENT ASSETS (LIABILITIES) 7,435 35,263
TOTAL ASSETS LESS CURRENT LIABILITIES 24,577 57,516
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,156 ) (8,156 )
NET ASSETS 16,421 49,360
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 16,419 49,358
SHAREHOLDERS' FUNDS 16,421 49,360
Page 1
Page 2
For the year ending 31 October 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 M J Deacon
Director
05/03/2024
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
Fitters Rates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07711326 . The registered office is Unit 1, Martin Road, Tremorfa Industial Estate, Tremorfa, Cardiff, CF24 5SD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
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 15% reducing balance
Motor Vehicles 25% reducing balance
2.4. 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: 4 (2022: 4)
4 4
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 November 2022 5,829 49,450 55,279
As at 31 October 2023 5,829 49,450 55,279
Depreciation
As at 1 November 2022 1,308 31,718 33,026
Provided during the period 678 4,433 5,111
As at 31 October 2023 1,986 36,151 38,137
Net Book Value
As at 31 October 2023 3,843 13,299 17,142
As at 1 November 2022 4,521 17,732 22,253
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 24,965 45,668
Other debtors - 1,400
Net wages - 1,843
24,965 48,911
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 5,201 6,495
Other taxes and social security 4,297 19,476
Other creditors 137,840 124,114
147,338 150,085
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
2023 2022
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1 each 2 2
Page 4
Page 5
8. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 50,000 40,000
50,000 40,000
Page 5