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Registered number: 03047467
Resin Building Products Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Eyre & Co Accountants Limited
294 Balby Road
Doncaster
DN4 0QF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03047467
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 144,468 105,895
144,468 105,895
CURRENT ASSETS
Stocks 4 841,927 781,449
Debtors 5 442,007 603,834
Cash at bank and in hand 788,448 405,856
2,072,382 1,791,139
Creditors: Amounts Falling Due Within One Year 6 (639,760 ) (485,620 )
NET CURRENT ASSETS (LIABILITIES) 1,432,622 1,305,519
TOTAL ASSETS LESS CURRENT LIABILITIES 1,577,090 1,411,414
PROVISIONS FOR LIABILITIES
Deferred Taxation (27,449 ) (20,120 )
NET ASSETS 1,549,641 1,391,294
CAPITAL AND RESERVES
Called up share capital 7 300 300
Profit and Loss Account 1,549,341 1,390,994
SHAREHOLDERS' FUNDS 1,549,641 1,391,294
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Carl Taylor
Director
04/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover represents the net invoiced value of goods and services provided, stated net of value added tax.
1.3. 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 15% on Cost
Fixtures & Fittings 15% on Cost
Office Equipment 15% on Cost
1.4. 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.
1.5. 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 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.
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 asset reflects 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Administration 8 5
Production 10 11
18 16
Page 3
Page 4
3. Tangible Assets
Plant & Machinery Fixtures & Fittings Office Equipment Total
£ £ £ £
Cost
As at 1 January 2023 160,739 80,693 30,215 271,647
Additions 55,362 8,096 1,127 64,585
As at 31 December 2023 216,101 88,789 31,342 336,232
Depreciation
As at 1 January 2023 120,767 26,689 18,296 165,752
Provided during the period 12,803 10,372 2,837 26,012
As at 31 December 2023 133,570 37,061 21,133 191,764
Net Book Value
As at 31 December 2023 82,531 51,728 10,209 144,468
As at 1 January 2023 39,972 54,004 11,919 105,895
4. Stocks
2023 2022
£ £
Stock 841,927 781,449
841,927 781,449
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 488,777 513,229
Prepayments and accrued income 4,638 3,955
Other debtors 967 -
Factored debts outstanding (52,375 ) 86,650
442,007 603,834
On 31 December 2023 the balance of factored debts outstanding was £493,093 (2022 £591,401) and this includes the balance due from the factoring company itself.
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 521,154 381,729
Corporation tax 56,248 56,550
Other taxes and social security 11,109 8,713
VAT 44,114 30,834
Accruals and deferred income 7,135 7,794
639,760 485,620
Page 4
Page 5
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 300 300
8. Ultimate Controlling Party
The directors are the shareholders and they controlled the company during the year.
Page 5