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Reports Dated : 20/03/2024 Registered Number: 09316344


 

 

 


Abridged Accounts

for the year ended 30 November 2023

for

GARETH ENGLAND A2B LIGHT HAULAGE LIMITED

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Positive Payroll Limited
30 November 2023



....................................................
Positive Payroll Limited
Suite 10 Old Marsh Farm Barns
Welsh Road
Deeside
Flintshire
20 March 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 6,000    8,000 
Tangible fixed assets 4 463,370    504,550 
469,370    512,550 
Current assets      
Debtors 121,326    96,639 
Cash at bank and in hand (41,216)   58,503 
80,110    155,142 
Creditors: amount falling due within one year (129,830)   (204,731)
Net current liabilities (49,720)   (49,589)
 
Total assets less current liabilities 419,650    462,961 
Creditors: amount falling due after more than one year (210,352)   (208,207)
Provisions for liabilities (60,220)   (64,688)
Net assets 149,078    190,066 
 

Capital and reserves
     
Called up share capital 5 2    2 
Profit and loss account 149,076    190,064 
Shareholder's funds 149,078    190,066 
 


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

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 20 March 2024 and were signed by:


-------------------------------
Lorraine England
Director
2
General Information
GARETH ENGLAND A2B LIGHT HAULAGE LIMITED is a private company, limited by shares, registered in , registration number 09316344, registration address 2 PARK ROAD, BAGILLT CLWYD, CH6 6DJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 10% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 10 (2022 : 10).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 December 2022 10,000    10,000 
Additions  
Disposals  
At 30 November 2023 10,000    10,000 
Amortisation
At 01 December 2022 2,000    2,000 
Charge for year 2,000    2,000 
On disposals  
At 30 November 2023 4,000    4,000 
Net book values
At 30 November 2023 6,000    6,000 
At 30 November 2022 8,000    8,000 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 December 2022 706,775    16,646    723,421 
Additions 10,400      10,400 
Disposals    
At 30 November 2023 717,175    16,646    733,821 
Depreciation
At 01 December 2022 203,075    15,796    218,871 
Charge for year 51,410    170    51,580 
On disposals    
At 30 November 2023 254,485    15,966    270,451 
Net book values
Closing balance as at 30 November 2023 462,690    680    463,370 
Opening balance as at 01 December 2022 503,700    850    504,550 


5.

Share Capital

Authorised
2 Class A shares of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
2 Class A shares of £1.00 each  
 

3