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2022-06-30 13484313 1 2022-06-30 13484313 1 2021-06-29 2022-06-30 13484313 frs-core:LeasedAssets 2021-06-29 2022-06-30 13484313 frs-core:OwnedAssets 2021-06-29 2022-06-30 13484313 frs-core:CurrencyRisk 2021-06-29 2022-06-30 13484313 frs-core:MarketRisk 2021-06-29 2022-06-30 13484313 frs-core:InterestRateRisk 2021-06-29 2022-06-30 13484313 frs-core:DeferredTaxation 2021-06-29 2022-06-30 13484313 frs-core:DeferredTaxation 2021-06-28 13484313 frs-core:DeferredTaxation 2022-06-30 13484313 frs-core:OtherProvisionsContingentLiabilities 2021-06-29 2022-06-30 13484313 frs-core:OtherProvisionsContingentLiabilities 2021-06-28 13484313 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 13484313 frs-core:ProvisionsDeferredTax 2022-06-30 13484313 frs-core:OtherDeferredTax 2022-06-30 13484313 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 13484313 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 13484313 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 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Registered number: 13484313
A KEYS CONSTRUCTION LTD
Unaudited Financial Statements
For The Year Ended 30 June 2023
Major's Accounts & Co Ltd
ACCA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—5
Page 1
Balance Sheet
Registered number: 13484313
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 111,988 49,001
111,988 49,001
CURRENT ASSETS
Debtors 5 40,100 28,786
Cash at bank and in hand 403,882 194,628
443,982 223,414
Creditors: Amounts Falling Due Within One Year 6 (124,022 ) (77,319 )
NET CURRENT ASSETS (LIABILITIES) 319,960 146,095
TOTAL ASSETS LESS CURRENT LIABILITIES 431,948 195,096
PROVISIONS FOR LIABILITIES
Deferred Taxation (27,997 ) (9,227 )
NET ASSETS 403,951 185,869
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 403,950 185,868
SHAREHOLDERS' FUNDS 403,951 185,869
Page 1
Page 2
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 FLORIN ALIJA
Director
5th March 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 29 June 2021 1 - 1
Profit for the year and total comprehensive income - 208,868 208,868
Dividends paid - (23,000) (23,000)
As at 30 June 2022 and 1 July 2022 1 185,868 185,869
Profit for the year and total comprehensive income - 258,082 258,082
Dividends paid - (40,000) (40,000)
As at 30 June 2023 1 403,950 403,951
Page 3
Page 4
Notes to the Financial Statements
1. General Information
A KEYS CONSTRUCTION LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13484313 . The registered office is 8, Second Cross Road, Twickenham, Middlesex, TW2 5RF.
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 18% Reducing Method
Motor Vehicles 25% Reducing Method
Computer Equipment 33.33% Reducing Method
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 3)
4 3
Page 4
Page 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2022 54,792 - 578 55,370
Additions 6,500 70,494 - 76,994
As at 30 June 2023 61,292 70,494 578 132,364
Depreciation
As at 1 July 2022 6,230 - 139 6,369
Provided during the period 9,680 4,182 145 14,007
As at 30 June 2023 15,910 4,182 284 20,376
Net Book Value
As at 30 June 2023 45,382 66,312 294 111,988
As at 1 July 2022 48,562 - 439 49,001
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 16,682 -
Other debtors 23,418 28,786
40,100 28,786
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 21,019 17,658
Corporation tax 62,104 39,766
Other taxes and social security 4,498 -
VAT 19,838 548
Net wages 4,656 2,745
Other creditors 359 124
Director's loan account 11,548 16,478
124,022 77,319
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 5