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Registered Number: 07772542
England and Wales

 

 

 

APPROMATT LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2022

End date: 30 September 2023
Directors Yasmin Newitt
Matthew Newitt
Registered Number 07772542
Registered Office c/o Melanie Curtis Accountants Ltd
100 Berkshire Place, Winnersh
Wokingham
Berkshire
RG41 5RD
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 30 September 2023.
Principal activities
Principal activity of the company during the financial year was of electricians.
Directors
The directors who served the company throughout the year were as follows:
Yasmin Newitt
Matthew Newitt

This report was approved by the board and signed on its behalf by:


----------------------------------
Matthew Newitt
Director

Date approved: 28 March 2024
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 162,047    151,790 
162,047    151,790 
Current assets      
Stocks 4 3,000    3,000 
Debtors 5 71,124    51,299 
Cash at bank and in hand 207,539    130,452 
281,663    184,751 
Creditors: amount falling due within one year 6 (102,626)   (59,362)
Net current assets 179,037    125,389 
 
Total assets less current liabilities 341,084    277,179 
Creditors: amount falling due after more than one year 7 (35,768)   (60,361)
Provisions for liabilities 8 (30,738)   (25,947)
Net assets 274,578    190,871 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 274,478    190,771 
Shareholder's funds 274,578    190,871 
 


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

Directors' 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 directors acknowledge 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 financial statements were approved by the board of directors on 28 March 2024 and were signed on its behalf by:


-------------------------------
Matthew Newitt
Director
3
General Information
Appromatt Ltd is a private company, limited by shares, registered in England and Wales, registration number 07772542, registration address c/o Melanie Curtis Accountants Ltd, 100 Berkshire Place, Winnersh, Wokingham, Berkshire, RG41 5RD. The trading address of the company is Woodside Wantage Road , Leckhampstead, Newbury, Berkshire, RG20 8QT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102.1A The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
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 represents net sales of services, excluding value added tax, as adjusted for work in progress. Turnover in respect of service contracts is recognised when the company obtains the right to receive consideration for the services rendered to its customer.
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.
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.
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:
Motor Vehicles 15% Reducing Balance
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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 4 (2022 : 5).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 October 2022 137,020    79,336      3,292    219,648 
Additions 44,115      6,808    758    51,681 
Disposals        
At 30 September 2023 181,135    79,336    6,808    4,050    271,329 
Depreciation
At 01 October 2022 45,378    20,075      2,404    67,857 
Charge for year 31,318    8,889    926    292    41,425 
On disposals        
At 30 September 2023 76,696    28,964    926    2,696    109,282 
Net book values
Closing balance as at 30 September 2023 104,439    50,372    5,882    1,354    162,047 
Opening balance as at 01 October 2022 91,641    59,261      888    151,790 

The net book value of Plant and Machinery, Motor Vehicles includes £ 96,971 (2022 £124,230) in respect of assets leased under finance leases or hire purchase contracts.

4.

Stocks

2023
£
  2022
£
Stocks 3,000    3,000 
3,000    3,000 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 66,486    43,623 
Prepayments & Accrued Income 4,638    5,269 
Taxation recoverable   2,407 
71,124    51,299 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 20,435    20,717 
Hire Purchase - less than 1 year 24,593    24,593 
Social Security and Other Taxes 57,097    13,415 
Pension liability 463    590 
Directors' Current Accounts 38    47 
102,626    59,362 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Hire Purchase - 1-5 years 35,768    60,361 
35,768    60,361 

8.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 30,738    25,947 
30,738    25,947 

4