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Company Registration No. 09106180 (England and Wales)
Sedona Civils Ltd Unaudited accounts for the year ended 30 June 2023
Sedona Civils Ltd Unaudited accounts Contents
Page
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Sedona Civils Ltd Company Information for the year ended 30 June 2023
Director
A A Ansley
Secretary
E J Ansley
Company Number
09106180 (England and Wales)
Registered Office
White Acres, Hearts Delight Road Tunstall Sittingbourne Kent ME9 8JA
Accountants
Attire Accounting Limited 45 Granville Drive Herne Bay Kent CT6 7QZ
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Sedona Civils Ltd for the year ended 30 June 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sedona Civils Ltd for the year ended 30 June 2023 as set out on pages 5 - 9 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of Sedona Civils Ltd, as a body, in accordance with the terms of our engagement letter dated 14 November 2014. Our work has been undertaken solely to prepare for your approval the accounts of Sedona Civils Ltd and state those matters that we have agreed to state to the Board of Directors of Sedona Civils Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sedona Civils Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Sedona Civils Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Sedona Civils Ltd. You consider that Sedona Civils Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Sedona Civils Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Attire Accounting Limited Chartered Certified Accountants 45 Granville Drive Herne Bay Kent CT6 7QZ 20 February 2024
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Sedona Civils Ltd Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
387,083 
157,894 
Investment property
379,074 
379,074 
766,157 
536,968 
Current assets
Inventories
5,000 
5,000 
Debtors
308,072 
514,652 
Cash at bank and in hand
178,727 
34,077 
491,799 
553,729 
Creditors: amounts falling due within one year
(257,751)
(281,439)
Net current assets
234,048 
272,290 
Total assets less current liabilities
1,000,205 
809,258 
Creditors: amounts falling due after more than one year
(254,669)
(207,078)
Provisions for liabilities
Deferred tax
(63,516)
(30,000)
Net assets
682,020 
572,180 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
681,920 
572,080 
Shareholders' funds
682,020 
572,180 
For the year ending 30 June 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 February 2024 and were signed on its behalf by
A A Ansley Director Company Registration No. 09106180
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Sedona Civils Ltd Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
Sedona Civils Ltd is a private company, limited by shares, registered in England and Wales, registration number 09106180. The registered office is White Acres, Hearts Delight Road, Tunstall, Sittingbourne, Kent, ME9 8JA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% straight line basis
Plant & machinery
25% straight line basis
Motor vehicles
25% straight line basis
Fixtures & fittings
25% straight line basis
Computer equipment
25% straight line basis
Stocks
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 items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
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Sedona Civils Ltd Notes to the Accounts for the year ended 30 June 2023
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
Contributions in respect of the company's defined contribution pension scheme are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 July 2022
- 
231,097 
510,255 
3,178 
11,783 
756,313 
Additions
15,420 
52,940 
295,755 
- 
- 
364,115 
Disposals
- 
(16,050)
(207,061)
- 
- 
(223,111)
At 30 June 2023
15,420 
267,987 
598,949 
3,178 
11,783 
897,317 
Depreciation
At 1 July 2022
- 
171,608 
416,306 
2,177 
8,328 
598,419 
Charge for the year
68 
25,436 
100,614 
389 
1,863 
128,370 
On disposals
- 
(9,494)
(207,061)
- 
- 
(216,555)
At 30 June 2023
68 
187,550 
309,859 
2,566 
10,191 
510,234 
Net book value
At 30 June 2023
15,352 
80,437 
289,090 
612 
1,592 
387,083 
At 30 June 2022
- 
59,489 
93,949 
1,001 
3,455 
157,894 
2023 
2022 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
286,615 
91,843 
5
Investment property
2023 
£ 
Fair value at 1 July 2022
379,074 
At 30 June 2023
379,074 
The 2023 valuations were made by the director, on an open market value for existing use basis.
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Sedona Civils Ltd Notes to the Accounts for the year ended 30 June 2023
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
33,604 
19,806 
Trade debtors
243,297 
445,276 
Accrued income and prepayments
29,795 
48,411 
Other debtors
1,376 
1,159 
308,072 
514,652 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
29,070 
29,130 
Obligations under finance leases and hire purchase contracts
76,429 
45,680 
Trade creditors
77,414 
68,430 
Taxes and social security
38,915 
79,721 
Loans from directors
1,748 
5,000 
Accruals
33,372 
52,833 
Deferred income
803 
645 
257,751 
281,439 
The bank loans are secured by a fixed charge against the company's investment properties.
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
114,309 
157,212 
Obligations under finance leases and hire purchase contracts
140,360 
49,866 
254,669 
207,078 
Aggregate of amounts that fall due for payment after five years
19,247 
40,952 
The bank loans are secured by a fixed charge against the company's investment properties.
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Operating lease commitments
2023 
2022 
£ 
£ 
At 30 June 2023 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
16,955 
16,955 
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Sedona Civils Ltd Notes to the Accounts for the year ended 30 June 2023
11
Controlling party
The controlling party is the director and shareholder, A A Ansley.
12
Average number of employees
During the year the average number of employees was 34 (2022: 39).
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