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Registered number: 08297235
ALC Construction and Development Limited
Financial Statements
For The Year Ended 30 November 2023
Townend English
Chartered Accountants
81-83 Market Street
Pocklington
YO42 2AE
Balance Sheet
Registered number: 08297235
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,166 13,501
20,166 13,501
CURRENT ASSETS
Stocks 6 61,852 67,167
Debtors 7 19,795 15,038
Cash at bank and in hand 61,917 31,435
143,564 113,640
Creditors: Amounts Falling Due Within One Year 8 (134,048 ) (129,010 )
NET CURRENT ASSETS (LIABILITIES) 9,516 (15,370 )
TOTAL ASSETS LESS CURRENT LIABILITIES 29,682 (1,869 )
NET ASSETS/(LIABILITIES) 29,682 (1,869 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 29,681 (1,870 )
SHAREHOLDERS' FUNDS 29,682 (1,869)
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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 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 Anthony Clappison
Director
21 August 2024
The notes on pages 2 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
ALC Construction and Development Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08297235 . The registered office is 16 East End, Walkington, HU16 8RY.
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 10% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 10% Reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value. 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 and site by site basis by recording turnover and related costs as contract activity progresses or the site is developed.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 December 2022 17,856 22,565 800 41,221
Additions 249 12,379 - 12,628
As at 30 November 2023 18,105 34,944 800 53,849
Depreciation
As at 1 December 2022 6,075 21,175 470 27,720
Provided during the period 349 5,585 29 5,963
As at 30 November 2023 6,424 26,760 499 33,683
Net Book Value
As at 30 November 2023 11,681 8,184 301 20,166
As at 1 December 2022 11,781 1,390 330 13,501
5. Investments
6. Stocks
2023 2022
£ £
Stock 61,852 67,167
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 19,795 13,224
VAT - 1,814
19,795 15,038
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 20,786 22,011
Other taxes and social security 2,527 2,232
VAT 4,058 -
Other creditors 18,000 18,000
Accruals and deferred income 2,400 2,000
Director's loan account 86,277 84,767
134,048 129,010
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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