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REGISTERED NUMBER: 13541110 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 July 2023

for

ALW Groundworks and Civils Limited

ALW Groundworks and Civils Limited (Registered number: 13541110)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ALW Groundworks and Civils Limited

Company Information
for the Year Ended 31 July 2023







DIRECTOR: A L Wells





REGISTERED OFFICE: Leofric House
18B Binley Road
Coventry
West Midlands
CV3 1JN





REGISTERED NUMBER: 13541110 (England and Wales)





ACCOUNTANTS: Leigh Christou Ltd
Chartered Certified Accountants
Leofric House
Binley Road
Coventry
CV3 1JN

ALW Groundworks and Civils Limited (Registered number: 13541110)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 235,285 84,213

CURRENT ASSETS
Debtors 5 510,219 80,705
Cash at bank 157,241 165,221
667,460 245,926
CREDITORS
Amounts falling due within one year 6 76,105 4,531
NET CURRENT ASSETS 591,355 241,395
TOTAL ASSETS LESS CURRENT
LIABILITIES

826,640

325,608

CREDITORS
Amounts falling due after more than one
year

7

(52,761

)

-

PROVISIONS FOR LIABILITIES (47,596 ) (6,024 )
NET ASSETS 726,283 319,584

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 726,282 319,583
726,283 319,584

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ALW Groundworks and Civils Limited (Registered number: 13541110)

Balance Sheet - continued
31 July 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 September 2023 and were signed by:





A L Wells - Director


ALW Groundworks and Civils Limited (Registered number: 13541110)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

ALW Groundworks and Civils Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 3 years

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

ALW Groundworks and Civils Limited (Registered number: 13541110)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 August 2022 - - 100,101 1,030 101,131
Additions 123,471 1,997 58,583 1,246 185,297
At 31 July 2023 123,471 1,997 158,684 2,276 286,428
DEPRECIATION
At 1 August 2022 - - 16,775 143 16,918
Charge for year 9,191 153 24,446 435 34,225
At 31 July 2023 9,191 153 41,221 578 51,143
NET BOOK VALUE
At 31 July 2023 114,280 1,844 117,463 1,698 235,285
At 31 July 2022 - - 83,326 887 84,213

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
Additions 117,244
At 31 July 2023 117,244
DEPRECIATION
Charge for year 8,792
At 31 July 2023 8,792
NET BOOK VALUE
At 31 July 2023 108,452

ALW Groundworks and Civils Limited (Registered number: 13541110)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 400,669 51,084
Other debtors 109,550 29,621
510,219 80,705

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Hire purchase contracts 35,172 -
Trade creditors 41,475 3,173
Taxation and social security (10,359 ) (2,397 )
Other creditors 9,817 3,755
76,105 4,531

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.23 31.7.22
£    £   
Hire purchase contracts 52,761 -

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within other debtors is an amount owed to the company by the director Mr and Mrs A L Wells for £72,802 (2022 - £21,570). Interest is charged at commercial rate and is repaid in full following the balance sheet date.

9. ULTIMATE CONTROLLING PARTY

The controlling party is A L Wells.