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Registered number: 08003039
Renesto & Co Limited
Financial Statements
For The Year Ended 31 March 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08003039
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 14,858 16,781
14,858 16,781
CURRENT ASSETS
Debtors 6 212 4,758
Cash at bank and in hand 8,264 7,453
8,476 12,211
Creditors: Amounts Falling Due Within One Year 7 (15,454 ) (14,383 )
NET CURRENT ASSETS (LIABILITIES) (6,978 ) (2,172 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,880 14,609
NET ASSETS 7,880 14,609
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 7,780 14,509
SHAREHOLDERS' FUNDS 7,880 14,609
Page 1
Page 2
For the year ending 31 March 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
Mrs Sarah Renesto
Director
09/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Renesto & Co Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08003039 . The registered office is 46 Clydach Road, Craig-Cefn-Parc, Swansea, SA6 5TA.
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 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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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 20% on reducing balance.
Office Equipment 20% on reducing balance.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 53,638
As at 31 March 2023 53,638
Amortisation
As at 1 April 2022 53,638
As at 31 March 2023 53,638
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 -
5. Tangible Assets
Plant & Machinery Office Equipment Total
£ £ £
Cost
As at 1 April 2022 21,800 5,011 26,811
Additions - 1,791 1,791
As at 31 March 2023 21,800 6,802 28,602
Depreciation
As at 1 April 2022 7,100 2,930 10,030
Provided during the period 2,940 774 3,714
As at 31 March 2023 10,040 3,704 13,744
Net Book Value
As at 31 March 2023 11,760 3,098 14,858
As at 1 April 2022 14,700 2,081 16,781
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 212 4,758
212 4,758
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,294 48
Bank loans and overdrafts 11,601 13,061
Corporation tax 1,332 656
Accruals and deferred income - 500
Directors' loan accounts 227 118
15,454 14,383
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5