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Registered number: 11809112
A J Davis (Enviroelectrical Engineers) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11809112
31 March 2024 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25,573 34,246
25,573 34,246
CURRENT ASSETS
Stocks 5 5,000 4,000
Debtors 6 38,569 54,809
Cash at bank and in hand 2,507 5,510
46,076 64,319
Creditors: Amounts Falling Due Within One Year 7 (23,043 ) (34,133 )
NET CURRENT ASSETS (LIABILITIES) 23,033 30,186
TOTAL ASSETS LESS CURRENT LIABILITIES 48,606 64,432
Creditors: Amounts Falling Due After More Than One Year 8 (47,384 ) (62,214 )
NET ASSETS 1,222 2,218
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 1,220 2,216
SHAREHOLDERS' FUNDS 1,222 2,218
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For the year ending 31 March 2024 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
Antony Davis
Director
28 August 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
A J Davis (Enviroelectrical Engineers) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11809112 . The registered office is 3 Stoke Damerel Business Centre, 5 Church Street, Plymouth, Devon, PL3 4DT.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current 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 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 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2023 5,944 34,403 690 993 42,030
As at 31 March 2024 5,944 34,403 690 993 42,030
Depreciation
As at 1 April 2023 3,823 2,867 302 792 7,784
Provided during the period 531 7,884 97 161 8,673
As at 31 March 2024 4,354 10,751 399 953 16,457
Net Book Value
As at 31 March 2024 1,590 23,652 291 40 25,573
As at 1 April 2023 2,121 31,536 388 201 34,246
5. Stocks
31 March 2024 31 March 2023
£ £
Materials 5,000 4,000
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6. Debtors
31 March 2024 31 March 2023
£ £
Due within one year
Trade debtors 8,265 17,483
Section 455 reclaimable 10,182 10,182
Directors' loan 20,122 27,144
38,569 54,809
7. Creditors: Amounts Falling Due Within One Year
31 March 2024 31 March 2023
£ £
Net obligations under finance lease and hire purchase contracts 8,993 8,448
Bank loans and overdrafts 5,838 5,838
Corporation tax 5,035 15,656
Other taxes and social security 1,104 49
VAT 1,005 2,820
Accruals and deferred income 1,068 1,322
23,043 34,133
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2024 31 March 2023
£ £
Net obligations under finance lease and hire purchase contracts 17,047 26,039
Bank loans 30,337 36,175
47,384 62,214
9. Obligations Under Finance Leases and Hire Purchase
31 March 2024 31 March 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,993 8,448
Later than one year and not later than five years 17,047 26,039
26,040 34,487
26,040 34,487
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10. Share Capital
31 March 2024 31 March 2023
£ £
Allotted, Called up and fully paid 2 2
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mr Antony Davis 27,144 53,503 60,525 - 20,122
The above loan is unsecured, interest free and repayable on demand.
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