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Registered number: 10652965
Long Eaton Sheds Limited
Financial Statements
For The Year Ended 29 March 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10652965
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,187 1,884
1,187 1,884
CURRENT ASSETS
Stocks 5 5,224 9,086
Debtors 6 8,620 16,830
Cash at bank and in hand 54,152 40,425
67,996 66,341
Creditors: Amounts Falling Due Within One Year 7 (15,573 ) (15,272 )
NET CURRENT ASSETS (LIABILITIES) 52,423 51,069
TOTAL ASSETS LESS CURRENT LIABILITIES 53,610 52,953
NET ASSETS 53,610 52,953
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 53,510 52,853
SHAREHOLDERS' FUNDS 53,610 52,953
Page 1
Page 2
For the year ending 29 March 2023 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 J Ashley
Director
26 March 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
Long Eaton Sheds Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10652965 . The registered office is Unit 5 Huss's Lane, Long Eaton, Nottingham, NG10 1GS.
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 25% straight line
Fixtures & Fittings 20% straight line
2.4. 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.
2.5. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 2)
5 2
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 30 March 2022 4,863 231 5,094
As at 29 March 2023 4,863 231 5,094
Depreciation
As at 30 March 2022 3,010 200 3,210
Provided during the period 666 31 697
As at 29 March 2023 3,676 231 3,907
Net Book Value
As at 29 March 2023 1,187 - 1,187
As at 30 March 2022 1,853 31 1,884
5. Stocks
2023 2022
£ £
Stock 5,224 9,086
5,224 9,086
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 8,620 16,830
8,620 16,830
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 268
Corporation tax 13,686 13,369
VAT 252 -
Accruals and deferred income 620 620
Director's loan account 1,015 1,015
15,573 15,272
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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9. Related Party Transactions
At the balance sheet date, the amount owed to the directors through the directors loan account totalled £1,015 (2021: £2,340).
The directors loan account is undecured, interest free and repayable on demand.
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