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COMPANY REGISTRATION NUMBER: 08974652
REVITT PUMP COMPANY LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
30 April 2023
REVITT PUMP COMPANY LIMITED
STATEMENT OF FINANCIAL POSITION
30 April 2023
2023
2022
Note
£
£
£
£
CURRENT ASSETS
Stocks
250
Debtors
5
652
Cash at bank and in hand
9,322
18,545
-------
--------
9,322
19,447
CREDITORS: amounts falling due within one year
6
1,439
7,948
-------
--------
NET CURRENT ASSETS
7,883
11,499
-------
--------
TOTAL ASSETS LESS CURRENT LIABILITIES
7,883
11,499
-------
--------
NET ASSETS
7,883
11,499
-------
--------
CAPITAL AND RESERVES
Called up share capital
1
1
Profit and loss account
7,882
11,498
-------
--------
SHAREHOLDERS FUNDS
7,883
11,499
-------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 11 March 2024 , and are signed on behalf of the board by:
Mr G M Revitt-Smith
Director
Company registration number: 08974652
REVITT PUMP COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 APRIL 2023
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Headlands House, 1 Kings Court, Kettering Parkway, Kettering, Northamptonshire, NN15 6WJ.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Office equipment
-
33% straight line
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
4. TANGIBLE ASSETS
Office Equipment
£
Cost
At 1 May 2022
2,899
Disposals
( 2,899)
-------
At 30 April 2023
-------
Depreciation
At 1 May 2022
2,899
Disposals
( 2,899)
-------
At 30 April 2023
-------
Carrying amount
At 30 April 2023
-------
At 30 April 2022
-------
5. DEBTORS
2023
2022
£
£
Trade debtors
560
Other debtors
92
----
----
652
----
----
6. CREDITORS: amounts falling due within one year
2023
2022
£
£
Trade creditors
2,129
Corporation tax
155
Other creditors
1,439
5,664
-------
-------
1,439
7,948
-------
-------