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2023-01-31 12415363 dpl-frs:Item12 2022-02-01 2023-01-31 12415363 dpl-frs:Item12 2022-01-31 12415363 dpl-frs:Item12 2023-01-31 12415363 dpl-frs:CostSales dpl-frs:Item12 2022-02-01 2023-01-31 12415363 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 12415363 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 12415363 dpl-frs:DistributionCosts dpl-frs:Item12 2022-02-01 2023-01-31 12415363 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-02-01 2023-01-31 12415363 1 2022-02-01 2023-01-31 12415363 frs-countries:EnglandWales 2022-02-01 2023-01-31
Registered number: 12415363
Repair And Refinish Coatings Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Elite Accountancy & Payroll Ltd
Mansfield innovation centre
Hamiliton Way
Mansfield
Nottinghamshire
NG18 5BR
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12415363
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 115,987 183,133
115,987 183,133
CURRENT ASSETS
Stocks 5 65,250 85,570
Debtors 6 183,845 109,233
Cash at bank and in hand 64,058 2,611
313,153 197,414
Creditors: Amounts Falling Due Within One Year 7 (171,649 ) (185,365 )
NET CURRENT ASSETS (LIABILITIES) 141,504 12,049
TOTAL ASSETS LESS CURRENT LIABILITIES 257,491 195,182
Creditors: Amounts Falling Due After More Than One Year 8 (74,690 ) (96,406 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,548 ) -
NET ASSETS 178,253 98,776
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 178,252 98,775
SHAREHOLDERS' FUNDS 178,253 98,776
Page 1
Page 2
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 Jordan Salt
Director
26/02/2024
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
Repair And Refinish Coatings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12415363 . The registered office is Unit 11 Langley Park I/E, North Street, Langley Mill, Nottingham, NG16 4BS.
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 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.
2.3. 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:
Plant & Machinery 20% Straight Line
Motor Vehicles 25% Straight Line
Computer Equipment 33% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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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2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 1)
2 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 11,851 174,564 4,811 191,226
Additions 187 - 1,550 1,737
Disposals - (27,614 ) - (27,614 )
As at 31 January 2024 12,038 146,950 6,361 165,349
Depreciation
As at 1 February 2023 5,303 - 2,790 8,093
Provided during the period 2,412 43,641 2,120 48,173
Disposals - (6,904 ) - (6,904 )
As at 31 January 2024 7,715 36,737 4,910 49,362
Net Book Value
As at 31 January 2024 4,323 110,213 1,451 115,987
As at 1 February 2023 6,548 174,564 2,021 183,133
5. Stocks
2024 2023
£ £
Materials 5,906 250
Finished goods 59,344 85,320
65,250 85,570
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 183,845 109,233
183,845 109,233
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 56,928 39,194
Bank loans and overdrafts - 11,784
Corporation tax 48,444 17,967
Other taxes and social security 105 -
VAT 20,241 6,680
Other creditors - (395 )
Accruals and deferred income 600 -
Director's loan account 45,331 110,135
171,649 185,365
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 74,690 96,406
74,690 96,406
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 74,690 96,406
74,690 96,406
74,690 96,406
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
11. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 57,700 -
57,700 -
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