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Company Registration No. 8692250 (England and Wales)
G Hall Contracting Ltd Unaudited accounts for the year ended 30 September 2023
G Hall Contracting Ltd Unaudited accounts Contents
Page
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G Hall Contracting Ltd Company Information for the year ended 30 September 2023
Director
Graham Hall
Company Number
8692250 (England and Wales)
Registered Office
Moreton House 31 High Street Buckingham Buckinghamshire MK18 1NU United Kingdom
Accountants
Anthistle Craven Moreton House 31 High Street Buckingham Bucks MK18 1NU
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G Hall Contracting Ltd Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
36,599 
44,225 
Current assets
Inventories
76,683 
35,756 
Debtors
3,547 
3,547 
Cash at bank and in hand
7,284 
7,343 
87,514 
46,646 
Creditors: amounts falling due within one year
(68,943)
(43,131)
Net current assets
18,571 
3,515 
Total assets less current liabilities
55,170 
47,740 
Creditors: amounts falling due after more than one year
(33,826)
(38,166)
Provisions for liabilities
Deferred tax
(6,954)
(7,151)
Net assets
14,390 
2,423 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
14,389 
2,422 
Shareholders' funds
14,390 
2,423 
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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 April 2024 and were signed on its behalf by
Graham Hall Director Company Registration No. 8692250
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G Hall Contracting Ltd Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
G Hall Contracting Ltd is a private company, limited by shares, registered in England and Wales, registration number 8692250. The registered office is Moreton House, 31 High Street, Buckingham, Buckinghamshire, MK18 1NU, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on reducing balance
Motor vehicles
20% on reducing balance
Computer equipment
20% on reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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G Hall Contracting Ltd Notes to the Accounts for the year ended 30 September 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2022
34,103 
65,009 
3,693 
102,805 
Additions
516 
- 
- 
516 
At 30 September 2023
34,619 
65,009 
3,693 
103,321 
Depreciation
At 1 October 2022
18,522 
37,132 
2,926 
58,580 
Charge for the year
2,414 
5,575 
153 
8,142 
At 30 September 2023
20,936 
42,707 
3,079 
66,722 
Net book value
At 30 September 2023
13,683 
22,302 
614 
36,599 
At 30 September 2022
15,581 
27,877 
767 
44,225 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,547 
3,547 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
4,127 
4,710 
Trade creditors
26,962 
16,420 
Taxes and social security
33,701 
18,614 
Other creditors
4,101 
3,335 
Loans from directors
52 
52 
68,943 
43,131 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
21,786 
22,000 
Obligations under finance leases and hire purchase contracts
12,040 
16,166 
33,826 
38,166 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Average number of employees
During the year the average number of employees was 8 (2022: 8).
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