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dpl-frs:CostSales dpl-frs:Item12 2022-04-30 07977562 dpl-frs:DistributionCosts dpl-frs:Item12 2021-05-01 2022-04-30 07977562 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-05-01 2022-04-30 07977562 1 2021-05-01 2022-04-30 07977562 frs-countries:EnglandWales 2021-05-01 2022-04-30
Colourchange (Upvc) Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2023
The Laurel Partnership Ltd
16 Broad Street
Eye
Suffolk
IP23 7AF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07977562
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 155,427 187,502
155,427 187,502
CURRENT ASSETS
Stocks 4 168,666 88,250
Debtors 5 23,244 36,600
Cash at bank and in hand 119,849 482,300
311,759 607,150
Creditors: Amounts Falling Due Within One Year 6 (310,504 ) (163,595 )
NET CURRENT ASSETS (LIABILITIES) 1,255 443,555
TOTAL ASSETS LESS CURRENT LIABILITIES 156,682 631,057
PROVISIONS FOR LIABILITIES
Deferred Taxation (21,789 ) (27,606 )
NET ASSETS 134,893 603,451
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 134,892 603,450
SHAREHOLDERS' FUNDS 134,893 603,451
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Page 2
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
On behalf of the board
Mr Patrick Bishopp
Director
19/01/2024
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
1.3. 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:
Leasehold 18% reducing balance
Plant & Machinery 18% reducing balance
Motor Vehicles 18% reducing balance
Fixtures & Fittings 18% reducing balance
Computer Equipment 18% reducing balance
1.4. 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.
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1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 14 (2022: 14)
14 14
3. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 May 2022 51,926 79,055 169,533 3,703
Additions - - 12,500 833
Disposals - - (12,600 ) -
As at 30 April 2023 51,926 79,055 169,433 4,536
Depreciation
As at 1 May 2022 15,834 39,686 63,846 2,028
Provided during the period 6,497 7,872 19,414 451
Disposals - - (2,268 ) -
As at 30 April 2023 22,331 47,558 80,992 2,479
...CONTINUED
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Net Book Value
As at 30 April 2023 29,595 31,497 88,441 2,057
As at 1 May 2022 36,092 39,369 105,687 1,675
Computer Equipment Total
£ £
Cost
As at 1 May 2022 7,906 312,123
Additions - 13,333
Disposals - (12,600 )
As at 30 April 2023 7,906 312,856
Depreciation
As at 1 May 2022 3,227 124,621
Provided during the period 842 35,076
Disposals - (2,268 )
As at 30 April 2023 4,069 157,429
Net Book Value
As at 30 April 2023 3,837 155,427
As at 1 May 2022 4,679 187,502
4. Stocks
2023 2022
£ £
Stock - materials 168,666 88,250
168,666 88,250
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 22,294 36,600
Other debtors 950 -
23,244 36,600
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 53,659 36,235
Corporation tax 31,268 57,848
Other taxes and social security 11,257 7,400
VAT 25,862 55,714
Other creditors 979 2,006
Accruals and deferred income 134,887 1,800
Directors' loan accounts 52,592 2,592
310,504 163,595
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. General Information
Colourchange (Upvc) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07977562 . The registered office is 16 Broad Street, Eye, Suffolk, IP23 7AF.
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