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2021-07-01 2022-06-30 10622093 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 10622093 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 10622093 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 10622093 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 10622093 dpl-frs:Item8 2021-07-01 2022-06-30 10622093 dpl-frs:Item8 2021-06-30 10622093 dpl-frs:Item8 2022-06-30 10622093 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 10622093 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 10622093 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 10622093 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 10622093 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 10622093 dpl-frs:Item9 2021-07-01 2022-06-30 10622093 dpl-frs:Item9 2021-06-30 10622093 dpl-frs:Item9 2022-06-30 10622093 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 10622093 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 10622093 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 10622093 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2022-06-30 10622093 dpl-frs:Item12 2021-07-01 2022-06-30 10622093 dpl-frs:Item12 2021-06-30 10622093 dpl-frs:Item12 2022-06-30 10622093 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 10622093 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 10622093 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 10622093 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 10622093 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 10622093 1 2021-07-01 2022-06-30 10622093 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 10622093
A & L Interiors Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
KFH Accounting Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 10622093
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 4,532 5,644
4,532 5,644
CURRENT ASSETS
Debtors 7,268 6,635
Cash at bank and in hand 20,346 20,935
27,614 27,570
Creditors: Amounts Falling Due Within One Year (34,148 ) (37,143 )
NET CURRENT ASSETS (LIABILITIES) (6,534 ) (9,573 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,002 ) (3,929 )
NET LIABILITIES (2,002 ) (3,929 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (2,102 ) (4,029 )
SHAREHOLDERS' FUNDS (2,002) (3,929)
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 Lee Smiles
Director
05/03/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
A & L Interiors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10622093 . The registered office is 10 Harrogate Road, Hockley, Essex, SS5 5HT.
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 FRS 102 including 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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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 5 Years
Motor Vehicles 5 Years
Computer Equipment 3 Years
2.5. Taxation
Income tax expense represents the sum of the tax currently payable .
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.
Current 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 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:
2023 2022
Office and administration 1 1
1 1
Page 2
Page 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2022 13,500
As at 30 June 2023 13,500
Amortisation
As at 1 July 2022 13,500
As at 30 June 2023 13,500
Net Book Value
As at 30 June 2023 -
As at 1 July 2022 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2022 20,452 2,250 4,065 26,767
Additions - - 1,228 1,228
Disposals (1,799 ) - - (1,799 )
As at 30 June 2023 18,653 2,250 5,293 26,196
Depreciation
As at 1 July 2022 18,439 524 2,160 21,123
Provided during the period 697 450 1,193 2,340
Disposals (1,799 ) - - (1,799 )
As at 30 June 2023 17,337 974 3,353 21,664
Net Book Value
As at 30 June 2023 1,316 1,276 1,940 4,532
As at 1 July 2022 2,013 1,726 1,905 5,644
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
7. Additional Note to the Accounts
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any
impairment losses for bad and doubtful debts. Loans and other financial assets are initially
recognised at transaction price including any transaction costs and subsequently measured at
amortised cost determined using the effective interest method, less any impairment losses for bad
and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans
and other financial liabilities are initially recognised at transaction price net of any transaction costs
and subsequently measured at amortised cost determined using the effective interest method.
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