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Registered number: 12326291
Perrin Design & Build Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Advoco (SW) Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12326291
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 40,234 25,546
40,234 25,546
CURRENT ASSETS
Stocks 5 12,400 5,754
Debtors 6 26,290 10,333
Cash at bank and in hand 7,358 10,197
46,048 26,284
Creditors: Amounts Falling Due Within One Year 7 (59,289 ) (30,550 )
NET CURRENT ASSETS (LIABILITIES) (13,241 ) (4,266 )
TOTAL ASSETS LESS CURRENT LIABILITIES 26,993 21,280
Creditors: Amounts Falling Due After More Than One Year 8 (955 ) (1,539 )
NET ASSETS 26,038 19,741
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 25,938 19,641
SHAREHOLDERS' FUNDS 26,038 19,741
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For the year ending 30 November 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 directors acknowledge their 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 Jordan Perrin
Director
Mrs Toni Perrin
Director
6 August 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Perrin Design & Build Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12326291 . The registered office is 52 Oldridge Road, Chickerell, Weymouth, DT3 4FN.
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 20% reducing balance
Computer Equipment 33% on cost
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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
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. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 36,000 2,500 38,500
Additions 25,000 - 25,000
As at 30 November 2023 61,000 2,500 63,500
Depreciation
As at 1 December 2022 11,444 1,510 12,954
Provided during the period 9,487 825 10,312
As at 30 November 2023 20,931 2,335 23,266
Net Book Value
As at 30 November 2023 40,069 165 40,234
As at 1 December 2022 24,556 990 25,546
5. Stocks
2023 2022
£ £
Stock 12,400 5,754
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 15,853 1,311
Other debtors 9,296 7,898
VAT 1,109 1,124
Social security and other tax 32 -
26,290 10,333
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,307 11,077
Bank loans and overdrafts 592 600
Capital on tap 9,242 7,575
Aqua 1,270 2,088
Barclaycard 853 -
Accrued expenses 2,230 1,730
Directors' loan accounts 40,795 7,480
59,289 30,550
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 955 1,539
955 1,539
9. Share Capital
2023 2022
Allotted, called up but not fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
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