REGISTERED NUMBER: |
CRUSHER SCREEN PARTS LTD |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE PERIOD 17 JUNE 2022 TO 30 JUNE 2023 |
REGISTERED NUMBER: |
CRUSHER SCREEN PARTS LTD |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE PERIOD 17 JUNE 2022 TO 30 JUNE 2023 |
CRUSHER SCREEN PARTS LTD (REGISTERED NUMBER: NI689063) |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE PERIOD 17 JUNE 2022 TO 30 JUNE 2023 |
Page |
Company Information | 1 |
Statement of Financial Position | 2 |
Notes to the Financial Statements | 3 |
CRUSHER SCREEN PARTS LTD |
COMPANY INFORMATION |
FOR THE PERIOD 17 JUNE 2022 TO 30 JUNE 2023 |
DIRECTOR: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
Chartered Accountants |
36-38 Northland Row |
Dungannon |
Co. Tyrone |
BT71 6AP |
CRUSHER SCREEN PARTS LTD (REGISTERED NUMBER: NI689063) |
STATEMENT OF FINANCIAL POSITION |
30 JUNE 2023 |
Notes | £ |
NON-CURRENT ASSETS |
Tangible assets | 5 |
CURRENT ASSETS |
Stocks |
Receivables: amounts falling due within one year |
6 |
Cash at bank |
PAYABLES |
Amounts falling due within one year | 7 | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
PAYABLES |
Amounts falling due after more than one year |
8 |
( |
) |
NET ASSETS |
CAPITAL AND RESERVES |
Called up share capital |
Retained earnings |
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. |
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 |
CRUSHER SCREEN PARTS LTD (REGISTERED NUMBER: NI689063) |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE PERIOD 17 JUNE 2022 TO 30 JUNE 2023 |
1. | STATUTORY INFORMATION |
Crusher Screen Parts Ltd is a |
2. | STATEMENT OF COMPLIANCE |
3. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets. |
Revenue |
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
Property, plant and equipment |
Plant and machinery | - |
Motor vehicles | - |
Inventories |
Stocks are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling. |
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 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. |
Pension costs and other post-retirement benefits |
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
CRUSHER SCREEN PARTS LTD (REGISTERED NUMBER: NI689063) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE PERIOD 17 JUNE 2022 TO 30 JUNE 2023 |
3. | ACCOUNTING POLICIES - continued |
Cash flow statement |
The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company. |
4. | EMPLOYEES AND DIRECTORS |
The average number of employees during the period was |
5. | PROPERTY, PLANT AND EQUIPMENT |
Plant and | Motor |
machinery | vehicles | Totals |
£ | £ | £ |
COST |
Additions |
At 30 June 2023 |
DEPRECIATION |
Charge for period |
At 30 June 2023 |
NET BOOK VALUE |
At 30 June 2023 |
6. | RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR |
£ |
Trade debtors |
Other debtors |
7. | PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR |
£ |
Hire purchase contracts |
Trade payables |
Taxation and social security |
Other payables |
8. | PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR |
£ |
Hire purchase contracts |
9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
As at 30 June 2023, there is a balance of £2,060 owed by the company to the directors. |