Registered number
08201079
Calliv Carpentry Ltd
Filleted Accounts
30 September 2023
Calliv Carpentry Ltd
Registered number: 08201079
Balance Sheet
as at 30 September 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 4 21,500 32,250
Current assets
Debtors 5 19,194 22,229
Creditors: amounts falling due within one year 6 (6,547) (2,263)
Net current assets 12,647 19,966
Total assets less current liabilities 34,147 52,216
Creditors: amounts falling due after more than one year 7 (19,350) (30,149)
Net assets 14,797 22,067
Capital and reserves
Called up share capital 100 100
Profit and loss account 14,697 21,967
Shareholder's funds 14,797 22,067
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J Dicker
Director
Approved by the board on 29 February 2024
Calliv Carpentry Ltd
Notes to the Accounts
for the year ended 30 September 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 4 years
Motor vehicles over 4 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 2
3 Intangible fixed assets £
Goodwill:
Cost
At 1 October 2022 12,000
At 30 September 2023 12,000
Amortisation
At 1 October 2022 12,000
At 30 September 2023 12,000
Net book value
At 30 September 2023 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 October 2022 3,500 43,000 46,500
At 30 September 2023 3,500 43,000 46,500
Depreciation
At 1 October 2022 3,500 10,750 14,250
Charge for the year - 10,750 10,750
At 30 September 2023 3,500 21,500 25,000
Net book value
At 30 September 2023 - 21,500 21,500
At 30 September 2022 - 32,250 32,250
5 Debtors 2023 2022
£ £
Other debtors 19,194 22,229
6 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 2,320 763
Taxation and social security costs 1,519 -
Other creditors 2,708 1,500
6,547 2,263
7 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 9,093 12,613
Directors loan 10,257 17,536
19,350 30,149
8 Controlling party
The company is controlled by the director.
9 Other information
Calliv Carpentry Ltd is a private company limited by shares and incorporated in England. Its registered office is:
1 Sandhurst Place
London Road
Charlton Kings
Cheltenham
Glos
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