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REGISTERED NUMBER: 10461988 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

A2D ESTATES LTD

A2D ESTATES LTD (REGISTERED NUMBER: 10461988)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


A2D ESTATES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: Mr S P Jackson





REGISTERED OFFICE: Hillside
Albion Street
Chipping Norton
Oxfordshire
OX7 5BH





BUSINESS ADDRESS: 15 Austin's Way
Hook Norton
BANBURY
Oxfordshire
OX15 5LQ





REGISTERED NUMBER: 10461988 (England and Wales)





ACCOUNTANTS: Bronsens
Chartered Certified Accountants
Hillside
Albion Street
Chipping Norton
Oxfordshire
OX7 5BH

A2D ESTATES LTD (REGISTERED NUMBER: 10461988)

STATEMENT OF FINANCIAL POSITION
30 NOVEMBER 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,422 8,198

CURRENT ASSETS
Cash at bank 23,255 16,799

CREDITORS
Amounts falling due within one year 5 24,708 13,294
NET CURRENT (LIABILITIES)/ASSETS (1,453 ) 3,505
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,969

11,703

PROVISIONS FOR LIABILITIES 6 1,790 1,558
NET ASSETS 6,179 10,145

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 6,079 10,045
SHAREHOLDERS' FUNDS 6,179 10,145

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 April 2024 and were signed by:





Mr S P Jackson - Director


A2D ESTATES LTD (REGISTERED NUMBER: 10461988)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

A2D Estates Ltd 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.
Plant and machinery - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on reducing balance

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

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 2 (2022 - 2 ) .

A2D ESTATES LTD (REGISTERED NUMBER: 10461988)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2022 9,310 7,014 1,190 17,514
Additions 3,579 - - 3,579
At 30 November 2023 12,889 7,014 1,190 21,093
DEPRECIATION
At 1 December 2022 4,623 3,964 729 9,316
Charge for year 1,653 610 92 2,355
At 30 November 2023 6,276 4,574 821 11,671
NET BOOK VALUE
At 30 November 2023 6,613 2,440 369 9,422
At 30 November 2022 4,687 3,050 461 8,198

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Tax 7,860 7,301
Social security and other taxes - 60
VAT 6,130 3,853
Other creditors 74 73
Directors' current accounts 454 87
Deferred income 8,190 -
Accrued expenses 2,000 1,920
24,708 13,294

6. PROVISIONS FOR LIABILITIES
30.11.23 30.11.22
£    £   
Deferred tax
Accelerated capital allowances 1,790 1,558

Deferred
tax
£   
Balance at 1 December 2022 1,558
Provided during year 232
Balance at 30 November 2023 1,790

A2D ESTATES LTD (REGISTERED NUMBER: 10461988)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
50 Ordinary A 1 50 50
50 Ordinary B 1 50 50
100 100