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REGISTERED NUMBER: 11405890 (England and Wales)











Unaudited Cessation Financial Statements

for the Period 1 July 2023 to 31 January 2024

for

REconstructing Ltd

REconstructing Ltd (Registered number: 11405890)

Contents of the Financial Statements
for the Period 1 July 2023 to 31 January 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


REconstructing Ltd

Company Information
for the Period 1 July 2023 to 31 January 2024







DIRECTOR: D Sershall





REGISTERED OFFICE: 1 Minster Court
Tuscam Way
Camberley
Surrey
GU15 3YY





REGISTERED NUMBER: 11405890 (England and Wales)





ACCOUNTANTS: Butt Miller
Chartered Accountants
1 Minster Court
Tuscam Way
Camberley
Surrey
GU15 3YY

REconstructing Ltd (Registered number: 11405890)

Statement of Financial Position
31 January 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 - 996

CURRENT ASSETS
Debtors 5 18,023 11,661
Cash at bank 19,865 36,958
37,888 48,619
CREDITORS
Amounts falling due within one year 6 (23,707 ) (25,031 )
NET CURRENT ASSETS 14,181 23,588
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,181

24,584

PROVISIONS FOR LIABILITIES - (289 )
NET ASSETS 14,181 24,295

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 14,081 24,195
14,181 24,295

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 March 2024 and were signed by:





D Sershall - Director


REconstructing Ltd (Registered number: 11405890)

Notes to the Financial Statements
for the Period 1 July 2023 to 31 January 2024


1. STATUTORY INFORMATION

REconstructing Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounting period has been shortened and encompasses all of the transactions undertaken during this
cessation period. As a result the comparatives, including the notes to the accounts, are not entirely comparable.

The director intends to close down the company at the earliest opportunity.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 33.33% on cost

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

REconstructing Ltd (Registered number: 11405890)

Notes to the Financial Statements - continued
for the Period 1 July 2023 to 31 January 2024


4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 July 2023 403 6,012 6,415
Disposals (403 ) (6,012 ) (6,415 )
At 31 January 2024 - - -
DEPRECIATION
At 1 July 2023 284 5,135 5,419
Charge for period 59 312 371
Eliminated on disposal (343 ) (5,447 ) (5,790 )
At 31 January 2024 - - -
NET BOOK VALUE
At 31 January 2024 - - -
At 30 June 2023 119 877 996

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 11,160
Director's current account 17,609 -
VAT 414 -
Prepayments - 501
18,023 11,661

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax 23,662 17,023
Social security and other taxes 45 -
VAT - 7,133
Director's current account - 427
Accruals - 448
23,707 25,031

REconstructing Ltd (Registered number: 11405890)

Notes to the Financial Statements - continued
for the Period 1 July 2023 to 31 January 2024


7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 January 2024 and the year ended 30 June 2023:

2024 2023
£    £   
D Sershall
Balance outstanding at start of period (427 ) (1,289 )
Amounts advanced 60,892 86,409
Amounts repaid (42,856 ) (85,547 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 17,609 (427 )

The above loan is unsecured, repayable on demand and where applicable, interest has been charged at the HMRC approved rate.