2022-09-012023-08-312023-08-31false09748814A Class Plastering Ltd2024-03-1143310iso4217:GBPxbrli:pure097488142022-09-01097488142023-08-31097488142022-09-012023-08-31097488142021-09-01097488142022-08-31097488142021-09-012022-08-3109748814bus:SmallEntities2022-09-012023-08-3109748814bus:AuditExempt-NoAccountantsReport2022-09-012023-08-3109748814bus:AbridgedAccounts2022-09-012023-08-3109748814bus:PrivateLimitedCompanyLtd2022-09-012023-08-3109748814core:WithinOneYear2023-08-3109748814core:AfterOneYear2023-08-3109748814core:WithinOneYear2022-08-3109748814core:AfterOneYear2022-08-3109748814core:ShareCapital2023-08-3109748814core:SharePremium2023-08-3109748814core:RevaluationReserve2023-08-3109748814core:OtherReservesSubtotal2023-08-3109748814core:RetainedEarningsAccumulatedLosses2023-08-3109748814core:ShareCapital2022-08-3109748814core:SharePremium2022-08-3109748814core:RevaluationReserve2022-08-3109748814core:OtherReservesSubtotal2022-08-3109748814core:RetainedEarningsAccumulatedLosses2022-08-3109748814core:LandBuildings2023-08-3109748814core:PlantMachinery2023-08-3109748814core:Vehicles2023-08-3109748814core:FurnitureFittings2023-08-3109748814core:OfficeEquipment2023-08-3109748814core:NetGoodwill2023-08-3109748814core:IntangibleAssetsOtherThanGoodwill2023-08-3109748814core:ListedExchangeTraded2023-08-3109748814core:UnlistedNon-exchangeTraded2023-08-3109748814core:LandBuildings2022-08-3109748814core:PlantMachinery2022-08-3109748814core:Vehicles2022-08-3109748814core:FurnitureFittings2022-08-3109748814core:OfficeEquipment2022-08-3109748814core:NetGoodwill2022-08-3109748814core:IntangibleAssetsOtherThanGoodwill2022-08-3109748814core:ListedExchangeTraded2022-08-3109748814core:UnlistedNon-exchangeTraded2022-08-3109748814core:LandBuildings2022-09-012023-08-3109748814core:PlantMachinery2022-09-012023-08-3109748814core:Vehicles2022-09-012023-08-3109748814core:FurnitureFittings2022-09-012023-08-3109748814core:OfficeEquipment2022-09-012023-08-3109748814core:NetGoodwill2022-09-012023-08-3109748814core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3109748814core:ListedExchangeTraded2022-09-012023-08-3109748814core:UnlistedNon-exchangeTraded2022-09-012023-08-3109748814core:MoreThanFiveYears2022-09-012023-08-3109748814core:Non-currentFinancialInstruments2023-08-3109748814core:Non-currentFinancialInstruments2022-08-3109748814dpl:CostSales2022-09-012023-08-3109748814dpl:DistributionCosts2022-09-012023-08-3109748814core:LandBuildings2022-09-012023-08-3109748814core:PlantMachinery2022-09-012023-08-3109748814core:Vehicles2022-09-012023-08-3109748814core:FurnitureFittings2022-09-012023-08-3109748814core:OfficeEquipment2022-09-012023-08-3109748814dpl:AdministrativeExpenses2022-09-012023-08-3109748814core:NetGoodwill2022-09-012023-08-3109748814core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3109748814dpl:GroupUndertakings2022-09-012023-08-3109748814dpl:ParticipatingInterests2022-09-012023-08-3109748814dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3109748814core:ListedExchangeTraded2022-09-012023-08-3109748814dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3109748814core:UnlistedNon-exchangeTraded2022-09-012023-08-3109748814dpl:CostSales2021-09-012022-08-3109748814dpl:DistributionCosts2021-09-012022-08-3109748814core:LandBuildings2021-09-012022-08-3109748814core:PlantMachinery2021-09-012022-08-3109748814core:Vehicles2021-09-012022-08-3109748814core:FurnitureFittings2021-09-012022-08-3109748814core:OfficeEquipment2021-09-012022-08-3109748814dpl:AdministrativeExpenses2021-09-012022-08-3109748814core:NetGoodwill2021-09-012022-08-3109748814core:IntangibleAssetsOtherThanGoodwill2021-09-012022-08-3109748814dpl:GroupUndertakings2021-09-012022-08-3109748814dpl:ParticipatingInterests2021-09-012022-08-3109748814dpl:GroupUndertakingscore:ListedExchangeTraded2021-09-012022-08-3109748814core:ListedExchangeTraded2021-09-012022-08-3109748814dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-09-012022-08-3109748814core:UnlistedNon-exchangeTraded2021-09-012022-08-3109748814core:NetGoodwill2023-08-3109748814core:IntangibleAssetsOtherThanGoodwill2023-08-3109748814core:LandBuildings2023-08-3109748814core:PlantMachinery2023-08-3109748814core:Vehicles2023-08-3109748814core:FurnitureFittings2023-08-3109748814core:OfficeEquipment2023-08-3109748814core:AfterOneYear2023-08-3109748814core:WithinOneYear2023-08-3109748814core:ListedExchangeTraded2023-08-3109748814core:UnlistedNon-exchangeTraded2023-08-3109748814core:ShareCapital2023-08-3109748814core:SharePremium2023-08-3109748814core:RevaluationReserve2023-08-3109748814core:OtherReservesSubtotal2023-08-3109748814core:RetainedEarningsAccumulatedLosses2023-08-3109748814core:NetGoodwill2022-08-3109748814core:IntangibleAssetsOtherThanGoodwill2022-08-3109748814core:LandBuildings2022-08-3109748814core:PlantMachinery2022-08-3109748814core:Vehicles2022-08-3109748814core:FurnitureFittings2022-08-3109748814core:OfficeEquipment2022-08-3109748814core:AfterOneYear2022-08-3109748814core:WithinOneYear2022-08-3109748814core:ListedExchangeTraded2022-08-3109748814core:UnlistedNon-exchangeTraded2022-08-3109748814core:ShareCapital2022-08-3109748814core:SharePremium2022-08-3109748814core:RevaluationReserve2022-08-3109748814core:OtherReservesSubtotal2022-08-3109748814core:RetainedEarningsAccumulatedLosses2022-08-3109748814core:NetGoodwill2021-09-0109748814core:IntangibleAssetsOtherThanGoodwill2021-09-0109748814core:LandBuildings2021-09-0109748814core:PlantMachinery2021-09-0109748814core:Vehicles2021-09-0109748814core:FurnitureFittings2021-09-0109748814core:OfficeEquipment2021-09-0109748814core:AfterOneYear2021-09-0109748814core:WithinOneYear2021-09-0109748814core:ListedExchangeTraded2021-09-0109748814core:UnlistedNon-exchangeTraded2021-09-0109748814core:ShareCapital2021-09-0109748814core:SharePremium2021-09-0109748814core:RevaluationReserve2021-09-0109748814core:OtherReservesSubtotal2021-09-0109748814core:RetainedEarningsAccumulatedLosses2021-09-0109748814core:AfterOneYear2022-09-012023-08-3109748814core:WithinOneYear2022-09-012023-08-3109748814core:Non-currentFinancialInstrumentscore:CostValuation2022-09-012023-08-3109748814core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-09-012023-08-3109748814core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-09-012023-08-3109748814core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-09-012023-08-3109748814core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-09-012023-08-3109748814core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-09-012023-08-3109748814core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3109748814core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3109748814core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3109748814core:Non-currentFinancialInstrumentscore:CostValuation2023-08-3109748814core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-3109748814core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-3109748814core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-3109748814core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-3109748814core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-3109748814core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-3109748814core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-3109748814core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-3109748814core:Non-currentFinancialInstrumentscore:CostValuation2022-08-3109748814core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-08-3109748814core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-08-3109748814core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-08-3109748814core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-08-3109748814core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-08-3109748814core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-08-3109748814core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-08-3109748814core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-08-3109748814bus:Director12022-09-012023-08-31

A Class Plastering Ltd

Registered Number
09748814
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

A Class Plastering Ltd
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

Perry, Martin James

Registered Address

107 North Street
Martock
TA12 6EJ

Registered Number

09748814 (England and Wales)
A Class Plastering Ltd
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets48881,184
8881,184
Current assets
Debtors52,1035,227
Cash at bank and on hand18,46817,423
20,57122,650
Creditors amounts falling due within one year6(8,502)(9,121)
Net current assets (liabilities)12,06913,529
Total assets less current liabilities12,95714,713
Provisions for liabilities(169)(225)
Net assets12,78814,488
Capital and reserves
Called up share capital100100
Profit and loss account12,68814,388
Shareholders' funds12,78814,488
The financial statements were approved and authorised for issue by the Director on 11 March 2024, and are signed on its behalf by:
Perry, Martin James
Director
Registered Company No. 09748814
A Class Plastering Ltd
Notes to the Financial Statements
for the year ended 31 August 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
2.Average number of employees

20232022
Average number of employees during the year22
3.Intangible assets

Total

£
Cost or valuation
At 01 September 2210,000
At 31 August 2310,000
Amortisation and impairment
At 01 September 2210,000
At 31 August 2310,000
Net book value
At 31 August 23-
At 31 August 22-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 225,794
At 31 August 235,794
Depreciation and impairment
At 01 September 224,610
Charge for year296
At 31 August 234,906
Net book value
At 31 August 23888
At 31 August 221,184
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables2,1035,227
Total2,1035,227
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables1,2172,531
Taxation and social security6,1015,145
Other creditors146496
Accrued liabilities and deferred income1,038949
Total8,5029,121
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.