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2021-09-30 04908912 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 04908912 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 04908912 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 04908912 dpl-frs:Item11 2021-10-01 2022-09-30 04908912 dpl-frs:Item11 2021-09-30 04908912 dpl-frs:Item11 2022-09-30 04908912 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 04908912 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 04908912 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 04908912 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 04908912 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 04908912 dpl-frs:Item12 2021-10-01 2022-09-30 04908912 dpl-frs:Item12 2021-09-30 04908912 dpl-frs:Item12 2022-09-30 04908912 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 04908912 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 04908912 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 04908912 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 04908912 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 04908912 1 2021-10-01 2022-09-30 04908912 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 04908912
Fit Out and Refurbishment Management Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
AK Tax & Accountancy Ltd
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—7
Page 1
Statement of Financial Position
Registered number: 04908912
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 - 36,747
- 36,747
CURRENT ASSETS
Debtors 6 436,686 403,395
Cash at bank and in hand 850,376 350,589
1,287,062 753,984
Creditors: Amounts Falling Due Within One Year 7 (955,192 ) (517,722 )
NET CURRENT ASSETS (LIABILITIES) 331,870 236,262
TOTAL ASSETS LESS CURRENT LIABILITIES 331,870 273,009
NET ASSETS 331,870 273,009
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Capital redemption reserve 50 50
Income Statement 330,820 271,959
SHAREHOLDERS' FUNDS 331,870 273,009
Page 1
Page 2
For the year ending 30 September 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 Income Statement.
On behalf of the board
Mr S POTTER
Director
16/02/2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Fit Out and Refurbishment Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04908912 . The registered office is Unit H Altbarn Industrial Estate, Revenge Road, Chatham, Kent, ME5 8UD.
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. Going Concern Disclosure
The financial statements have been prepared on a going concern basis. The directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future.
2.3. Turnover
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Sale of goods
Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
  • the Company has transferred the significant risks and rewards of ownership to the buyer;
  • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
  • the amount of revenue can be measured reliably;
  • it is probable that the Company will receive the consideration due under the transaction; and
  • the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
  • the amount of revenue can be measured reliably;
  • it is probable that the Company will receive the consideration due under the contract;
  • the stage of completion of the contract at the end of the reporting period can be measuredreliably;and
  • the costs incurred and the costs to complete the contract can be measured reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Plant & Machinery 50%
Motor Vehicles 25%
Fixtures & Fittings 15%
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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2.6. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time
pattern of the lessee's benefit from the use of the leased asset.
2.7. Foreign Currencies
Functional and presentation currency
The Company's functional and presentational currency is GBP.
Transactions and balances
Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.
At each period end foreign currency monetary items are translated using the closing rate. Nonmonetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.
Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
2.8. Pensions
Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
2.9. Government Grant
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the statement of income and retained earnings in the same period as the related expenditure.
2.10. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
2.11. Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the balance sheet.
2.12. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
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2.13. Registrar Filing Requirements
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2022: 16)
13 16
4. Intangible Assets
Goodwill Trademarks Total
£ £ £
Cost
As at 1 October 2022 5,257 6,000 11,257
As at 30 September 2023 5,257 6,000 11,257
Amortisation
As at 1 October 2022 5,257 6,000 11,257
As at 30 September 2023 5,257 6,000 11,257
Net Book Value
As at 30 September 2023 - - -
As at 1 October 2022 - - -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2022 7,830 48,852 35,105 91,787
Disposals (5,228 ) (16,802 ) (35,105 ) (57,135 )
As at 30 September 2023 2,602 32,050 - 34,652
Depreciation
As at 1 October 2022 7,504 41,600 5,936 55,040
Provided during the period 326 4,101 - 4,427
Disposals (5,228 ) (13,651 ) (5,936 ) (24,815 )
As at 30 September 2023 2,602 32,050 - 34,652
Net Book Value
As at 30 September 2023 - - - -
As at 1 October 2022 326 7,252 29,169 36,747
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 261,471 6,620
Prepayments and accrued income 123,378 344,936
Other debtors 7,637 7,639
Deferred tax current asset 44,200 44,200
436,686 403,395
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 2,853 7,715
Trade creditors 549,176 193,857
Other taxes and social security 303,116 206,806
Other creditors 699 2,226
Accruals and deferred income 99,348 107,118
955,192 517,722
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,853 7,715
2,853 7,715
2,853 7,715
9. Deferred Taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
  • The recognition of deferred tax assets is limited to the extent that it is probable that they will berecovered against the reversal of deferred tax liabilities or other future taxable profits; and
  • Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have
  • been met.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
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10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
900 Ordinary A shares of £ 1.00 each 900 900
100 Ordinary B shares of £ 1.00 each 100 100
1,000 1,000
11. Other Commitments
At 30 September 2022 the Company had future minimum lease payments due under non-cancellable
operating leases for each of the following periods:
2023 2022
£ £
Not later than one year 66,407 59,303
Later than one year and not later than five years - 66,407
66,407 125,710
12. Pension Commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £10,622 (2022 - £10,029). Contributions totalling £699 (2022 - £1,130) were payable to the fund at the balance sheet date and are included in creditors.
13. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 43,968 244,064
43,968 244,064
14. Related Party Transactions
During the period the company paid dividends to those directors who were also shareholders in the company totalling £43,968 (2022: £244,064).
All other transactions with related parties that arose during the current and prior years, including any directors' remuneration payable, were done so under normal market conditions.
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