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Registration number: 12213365

A R Structurals Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 30 September 2023

 

A R Structurals Ltd
(Registration number: 12213365)

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

A R Structurals Ltd
(Registration number: 12213365)

Company Information

Directors

A Allebone

R Allebone

Registered office

134C London Rd
Chatteris
Cambridgeshire
PE16 6SG

Registered number

12213365

 

A R Structurals Ltd
(Registration number: 12213365)

Balance Sheet as at 30 September 2023

Note

2023
£

2022
£

Fixed Assets

 

Tangible Assets

4

73,091

56,630

Current assets

 

Stocks

5

233,712

132,392

Debtors

6

24,957

32,820

Cash at bank and in hand

 

68,649

109,410

 

327,318

274,622

Creditors: Amounts falling due within one year

7

(185,102)

(161,515)

Net current assets

 

142,216

113,107

Total assets less current liabilities

 

215,307

169,737

Provisions for liabilities

27,000

15,000

Net assets

 

242,307

184,737

Capital and Reserves

 

Called up share capital

100

100

Retained Earnings

242,207

184,637

Shareholders' funds

 

242,307

184,737

 

A R Structurals Ltd
(Registration number: 12213365)

Balance Sheet as at 30 September 2023

For the financial year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 1 March 2024 and signed on its behalf by:
 

.........................................
A Allebone
Director

.........................................
R Allebone
Director

 

A R Structurals Ltd
(Registration number: 12213365)

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
134C London Rd
Chatteris
Cambridgeshire
PE16 6SG

These financial statements were authorised for issue by the Board on 1 March 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

A R Structurals Ltd
(Registration number: 12213365)

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Land and buildings

15% reducing balance per annum

Furniture, fittings and equipment

20% reducing balance per annum

Plant and machinery

20% reducing balance per annum

Motor vehicles

30% reducing balance per annum

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

 

A R Structurals Ltd
(Registration number: 12213365)

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2022 - 2).

 

A R Structurals Ltd
(Registration number: 12213365)

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

4

Tangible Assets

Land and buildings
£

Furniture, fittings and equipment
 £

Motor vehicles
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 October 2022

1,000

158

33,883

59,476

94,517

Additions

-

750

40,000

334

41,084

At 30 September 2023

1,000

908

73,883

59,810

135,601

Depreciation

At 1 October 2022

278

57

11,845

25,707

37,887

Charge for the year

109

133

17,611

6,770

24,623

At 30 September 2023

387

190

29,456

32,477

62,510

Carrying amount

At 30 September 2023

613

718

44,427

27,333

73,091

At 30 September 2022

722

101

22,038

33,769

56,630

 

A R Structurals Ltd
(Registration number: 12213365)

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

5

Stocks

2023
£

2022
£

Work in progress

233,712

132,392

6

Debtors

Current

2023
£

2022
£

Trade Debtors

13,201

31,264

Prepayments

11,009

1,556

Other debtors

747

-

 

24,957

32,820

7

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Trade Creditors

16,098

6,175

Taxation and social security

35,404

38,162

Accruals and deferred income

291

249

Other creditors

133,309

116,929

185,102

161,515