Registered number
01529388
Reprotec UK Limited
Unaudited Filleted Accounts
29 September 2023
Reprotec UK Limited
Registered number: 01529388
Balance Sheet
as at 29 September 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 208,690 132,805
Investments 4 100 -
208,790 132,805
Current assets
Stocks 58,445 30,377
Debtors 5 1,281,410 1,148,585
Cash at bank and in hand 44,025 121,238
1,383,880 1,300,200
Creditors: amounts falling due within one year 6 (406,049) (391,092)
Net current assets 977,831 909,108
Total assets less current liabilities 1,186,621 1,041,913
Creditors: amounts falling due after more than one year 7 (117,629) (66,780)
Provisions for liabilities (34,576) (19,982)
Net assets 1,034,416 955,151
Capital and reserves
Called up share capital 2,500 2,500
Profit and loss account 1,031,916 952,651
Shareholders' funds 1,034,416 955,151
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
R Buckley
Director
Approved by the board on 10 September 2024
Reprotec UK Limited
Notes to the Accounts
for the year ended 29 September 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Turnover is recognised at date of application for payment where applicable. For goods supplied, turnover is recognised when they are delivered and legal title has passed and for floor and roof installations, when works are completed.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Land and buildings 2% on cost
Plant and machinery 25% on reducing balance per annum and 15% on reducing balance per annum.
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.

Cost includes all costs of purchases and other costs incurred in bringing the stock to its present condition.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets.
Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 21 19
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 30 September 2022 46,209 213,955 260,164
Additions - 119,508 119,508
Disposals - (16,155) (16,155)
At 29 September 2023 46,209 317,308 363,517
Depreciation
At 30 September 2022 18,574 108,785 127,359
Charge for the year 926 41,122 42,048
On disposals - (14,580) (14,580)
At 29 September 2023 19,500 135,327 154,827
Net book value
At 29 September 2023 26,709 181,981 208,690
At 29 September 2022 27,635 105,170 132,805
4 Investments
Investments in
subsidiary
undertakings
£
Cost
Additions 100
At 29 September 2023 100
5 Debtors 2023 2022
£ £
Trade debtors 393,702 450,114
Amounts owed by group undertakings 765,065 603,374
Other debtors 122,643 95,097
1,281,410 1,148,585
Amounts due after more than one year included above 763,065 600,000
6 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 10,000 10,000
Obligations under finance lease and hire purchase contracts 33,605 16,517
Trade creditors 110,374 210,001
Amounts owed to group undertakings 19,612 -
Taxation and social security costs 25,591 28,265
Other creditors 206,867 126,309
406,049 391,092
7 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 18,333 28,333
Obligations under finance lease and hire purchase contracts 99,296 38,447
117,629 66,780
8 Other information
Reprotec UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
38 High Street North
Langley Moor
Durham
DH7 8JG
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