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REGISTERED NUMBER: 06791769 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st December 2023

for

Shell and Beyond Projects Limited

Shell and Beyond Projects Limited (Registered number: 06791769)






Contents of the Financial Statements
for the Year Ended 31st December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

Shell and Beyond Projects Limited

Company Information
for the Year Ended 31st December 2023







DIRECTORS: S P Merritt
N J Jarrett





REGISTERED OFFICE: 29a Crown Street
Brentwood
Essex
CM14 4BA





REGISTERED NUMBER: 06791769 (England and Wales)





ACCOUNTANTS: Moulton Johnson Limited
Chartered Accountants
29a Crown Street
Brentwood
Essex
CM14 4BA

Shell and Beyond Projects Limited (Registered number: 06791769)

Balance Sheet
31st December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,298 17,399

CURRENT ASSETS
Debtors 5 350,447 46,847
Cash at bank and in hand 146,391 158,923
496,838 205,770
CREDITORS
Amounts falling due within one year 6 499,416 203,521
NET CURRENT (LIABILITIES)/ASSETS (2,578 ) 2,249
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,720

19,648

CREDITORS
Amounts falling due after more than one
year

7

-

(14,300

)

PROVISIONS FOR LIABILITIES (2,549 ) (3,291 )
NET ASSETS 5,171 2,057

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings 5,070 1,956
SHAREHOLDERS' FUNDS 5,171 2,057

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Shell and Beyond Projects Limited (Registered number: 06791769)

Balance Sheet - continued
31st December 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th August 2024 and were signed on its behalf by:





S P Merritt - Director


Shell and Beyond Projects Limited (Registered number: 06791769)

Notes to the Financial Statements
for the Year Ended 31st December 2023

1. STATUTORY INFORMATION

Shell and Beyond Projects Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Revenue recognition
Turnover is based on the sales value of work performed during the period by reference to the total sales value and the stage of completion of each contract and excludes Value Added Tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on cost and 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 6 ) .

Shell and Beyond Projects Limited (Registered number: 06791769)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st January 2023
and 31st December 2023 47,182
DEPRECIATION
At 1st January 2023 29,783
Charge for year 7,101
At 31st December 2023 36,884
NET BOOK VALUE
At 31st December 2023 10,298
At 31st December 2022 17,399

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1st January 2023
and 31st December 2023 31,585
DEPRECIATION
At 1st January 2023 15,266
Charge for year 6,317
At 31st December 2023 21,583
NET BOOK VALUE
At 31st December 2023 10,002
At 31st December 2022 16,319

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 45,977 29,267
Other debtors 293,146 2,060
Directors' loan accounts - 6,338
Prepayments 11,324 9,182
350,447 46,847

Shell and Beyond Projects Limited (Registered number: 06791769)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Hire purchase contracts (see note 8) 14,300 4,860
Trade creditors 302,570 53,366
Tax 51,147 48,759
Social security and other taxes 117,621 55,590
Other creditors 2,261 169
Directors' loan accounts 10,142 1,436
Accrued expenses 1,375 39,341
499,416 203,521

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Hire purchase contracts (see note 8) - 14,300

8. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.12.23 31.12.22
£    £   
Gross obligations repayable:
Within one year 14,373 5,383
Between one and five years - 14,373
14,373 19,756

Finance charges repayable:
Within one year 73 523
Between one and five years - 73
73 596

Net obligations repayable:
Within one year 14,300 4,860
Between one and five years - 14,300
14,300 19,160

Shell and Beyond Projects Limited (Registered number: 06791769)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st December 2023 and 31st December 2022:

31.12.23 31.12.22
£    £   
S P Merritt
Balance outstanding at start of year 6,338 27,070
Amounts repaid (6,338 ) (20,732 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 6,338

N J Jarrett
Balance outstanding at start of year - 24,876
Amounts repaid - (24,876 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Shell and Beyond Projects Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Shell and Beyond Projects Limited for the year ended 31st December 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Shell and Beyond Projects Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Shell and Beyond Projects Limited and state those matters that we have agreed to state to the Board of Directors of Shell and Beyond Projects Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Shell and Beyond Projects Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Shell and Beyond Projects Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Shell and Beyond Projects Limited. You consider that Shell and Beyond Projects Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Shell and Beyond Projects Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Moulton Johnson Limited
Chartered Accountants
29a Crown Street
Brentwood
Essex
CM14 4BA


28th August 2024