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2022-07-31 10301728 1 2022-07-31 10301728 1 2021-08-01 2022-07-31 10301728 frs-core:LeasedAssets 2021-08-01 2022-07-31 10301728 frs-core:OwnedAssets 2021-08-01 2022-07-31 10301728 frs-core:CurrencyRisk 2021-08-01 2022-07-31 10301728 frs-core:MarketRisk 2021-08-01 2022-07-31 10301728 frs-core:InterestRateRisk 2021-08-01 2022-07-31 10301728 frs-core:DeferredTaxation 2021-08-01 2022-07-31 10301728 frs-core:DeferredTaxation 2021-07-31 10301728 frs-core:DeferredTaxation 2022-07-31 10301728 frs-core:OtherProvisionsContingentLiabilities 2021-08-01 2022-07-31 10301728 frs-core:OtherProvisionsContingentLiabilities 2021-07-31 10301728 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 10301728 frs-core:ProvisionsDeferredTax 2022-07-31 10301728 frs-core:OtherDeferredTax 2022-07-31 10301728 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-07-31 10301728 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-07-31 10301728 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-07-31 10301728 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-01 2022-07-31 10301728 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-31 10301728 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 10301728 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 10301728 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-31 10301728 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 10301728 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 10301728 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-31 10301728 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 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Registered number: 10301728
Poulter Family Restorations Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2023
McManus Williams KGG Limited
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 10301728
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 895,653 723,171
895,653 723,171
CURRENT ASSETS
Debtors 293,124 162,768
Cash at bank and in hand 27,302 73,694
320,426 236,462
Creditors: Amounts Falling Due Within One Year (1,137,913 ) (894,047 )
NET CURRENT ASSETS (LIABILITIES) (817,487 ) (657,585 )
TOTAL ASSETS LESS CURRENT LIABILITIES 78,166 65,586
Creditors: Amounts Falling Due After More Than One Year (7,075 ) -
NET ASSETS 71,091 65,586
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 70,991 65,486
SHAREHOLDERS' FUNDS 71,091 65,586
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 July 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Gregg Poulter
Director
19/04/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Poulter Family Restorations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10301728 . The registered office is Suite 2, 18-22 Bellevue Road, Clevedon, North Somerset, BS21 7NU.
2. Accounting Policies
2.1. 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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 33% on cost
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
Page 3
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4. Tangible Assets
Total
£
Cost or Valuation
As at 1 August 2022 743,368
Additions 153,088
Revaluation 40,990
As at 31 July 2023 937,446
Depreciation
As at 1 August 2022 20,197
Provided during the period 21,596
As at 31 July 2023 41,793
Net Book Value
As at 31 July 2023 895,653
As at 1 August 2022 723,171
5. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,948 -
Later than one year and not later than five years 7,075 -
13,023 -
13,023 -
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
7. Related Party Transactions
During the period the company made loans to a related company under common ownership, and whom owns a minority shareholding in the company. As at the balance sheet date the company was owed £53,973 (2022: £90,676). No interest is being charged on this balance.
The company also undertook various repair, maintenance and refurbishment works on properties owned personally by Mr G Poulter. During the period these amounted to £18,645 (2022: £14,396). These are deemed to have taken place at arms length.
The company also undertook various repair, maintenance and refurbishment works for properties owned by the above associated company. During the period these amounted to £331,060 (2022: £77,996). These are deemed to have taken place at arms length.
Finally, during this period the company leased commercial premises from the associated company. The rent charged in the period was £35,000 (2022: £NIL).
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