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Registered number: 07152183
Kent Structural & Architectural Ltd
Financial Statements
For The Year Ended 31 March 2023
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07152183
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,295 11,326
8,295 11,326
CURRENT ASSETS
Stocks 5 65,587 61,863
Debtors 6 298,634 338,647
Cash at bank and in hand 80,644 80,331
444,865 480,841
Creditors: Amounts Falling Due Within One Year 7 (291,491 ) (289,121 )
NET CURRENT ASSETS (LIABILITIES) 153,374 191,720
TOTAL ASSETS LESS CURRENT LIABILITIES 161,669 203,046
Creditors: Amounts Falling Due After More Than One Year 8 (161,147 ) (202,674 )
NET ASSETS 522 372
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 422 272
SHAREHOLDERS' FUNDS 522 372
Page 1
Page 2
For the year ending 31 March 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 Paul Hankin
Director
20 December 2023
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
Kent Structural & Architectural Ltd Registered number 07152183 is a limited by shares company incorporated in England & Wales. The Registered Office is Unit 11b Vicarage Lane, Hoo, Rochester, Kent, ME3 9LB.
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 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 basis
Motor Vehicles 15% reducing balance basis
Fixtures & Fittings 15% reducing balance basis
Computer Equipment 15% reducing balance basis
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. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 10 8
10 8
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 18,163 19,010 3,692 7,997 48,862
Disposals - (9,490 ) - - (9,490 )
As at 31 March 2023 18,163 9,520 3,692 7,997 39,372
Depreciation
As at 1 April 2022 14,535 14,647 3,473 4,881 37,536
Provided during the period 544 419 33 468 1,464
Disposals - (7,923 ) - - (7,923 )
As at 31 March 2023 15,079 7,143 3,506 5,349 31,077
...CONTINUED
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Page 4
Net Book Value
As at 31 March 2023 3,084 2,377 186 2,648 8,295
As at 1 April 2022 3,628 4,363 219 3,116 11,326
5. Stocks
2023 2022
£ £
Materials 10,086 9,278
Work in progress 55,501 52,585
65,587 61,863
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 200,802 278,286
Prepayments and accrued income 11,556 5,001
Other debtors 6,600 -
Corporation tax recoverable assets 13,920 4,275
VAT 21,902 37,931
Other taxes and social security 2,122 -
Director's loan account 41,732 13,154
298,634 338,647
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 179,681 187,216
Bank loans and overdrafts 45,124 50,135
Corporation tax 42,571 25,358
Other taxes and social security - 6,052
Net wages - 3,615
Other credtor 10,092 9,072
Nest pension 4,023 2,673
Accruals and deferred income 10,000 5,000
291,491 289,121
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 161,147 202,674
161,147 202,674
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4
Page 5
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Paul Hankin 13,154 28,578 - - 41,732
The above loan is unsecured, interest free and repayable on demand.
11. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 136,000 85,000
136,000 85,000
Page 5