2023-05-012024-04-302024-04-30false04943323A.R. COVER LIMITED2024-09-1741100iso4217:GBPxbrli:pure049433232023-05-01049433232024-04-30049433232023-05-012024-04-30049433232022-05-01049433232023-04-30049433232022-05-012023-04-3004943323bus:SmallEntities2023-05-012024-04-3004943323bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3004943323bus:AbridgedAccounts2023-05-012024-04-3004943323bus:PrivateLimitedCompanyLtd2023-05-012024-04-3004943323core:WithinOneYear2024-04-3004943323core:AfterOneYear2024-04-3004943323core:WithinOneYear2023-04-3004943323core:AfterOneYear2023-04-3004943323core:ShareCapital2024-04-3004943323core:SharePremium2024-04-3004943323core:RevaluationReserve2024-04-3004943323core:OtherReservesSubtotal2024-04-3004943323core:RetainedEarningsAccumulatedLosses2024-04-3004943323core:ShareCapital2023-04-3004943323core:SharePremium2023-04-3004943323core:RevaluationReserve2023-04-3004943323core:OtherReservesSubtotal2023-04-3004943323core:RetainedEarningsAccumulatedLosses2023-04-3004943323core:LandBuildings2024-04-3004943323core:PlantMachinery2024-04-3004943323core:Vehicles2024-04-3004943323core:FurnitureFittings2024-04-3004943323core:OfficeEquipment2024-04-3004943323core:NetGoodwill2024-04-3004943323core:IntangibleAssetsOtherThanGoodwill2024-04-3004943323core:ListedExchangeTraded2024-04-3004943323core:UnlistedNon-exchangeTraded2024-04-3004943323core:LandBuildings2023-04-3004943323core:PlantMachinery2023-04-3004943323core:Vehicles2023-04-3004943323core:FurnitureFittings2023-04-3004943323core:OfficeEquipment2023-04-3004943323core:NetGoodwill2023-04-3004943323core:IntangibleAssetsOtherThanGoodwill2023-04-3004943323core:ListedExchangeTraded2023-04-3004943323core:UnlistedNon-exchangeTraded2023-04-3004943323core:LandBuildings2023-05-012024-04-3004943323core:PlantMachinery2023-05-012024-04-3004943323core:Vehicles2023-05-012024-04-3004943323core:FurnitureFittings2023-05-012024-04-3004943323core:OfficeEquipment2023-05-012024-04-3004943323core:NetGoodwill2023-05-012024-04-3004943323core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3004943323core:ListedExchangeTraded2023-05-012024-04-3004943323core:UnlistedNon-exchangeTraded2023-05-012024-04-3004943323core:MoreThanFiveYears2023-05-012024-04-3004943323core:Non-currentFinancialInstruments2024-04-3004943323core:Non-currentFinancialInstruments2023-04-3004943323dpl:CostSales2023-05-012024-04-3004943323dpl:DistributionCosts2023-05-012024-04-3004943323core:LandBuildings2023-05-012024-04-3004943323core:PlantMachinery2023-05-012024-04-3004943323core:Vehicles2023-05-012024-04-3004943323core:FurnitureFittings2023-05-012024-04-3004943323core:OfficeEquipment2023-05-012024-04-3004943323dpl:AdministrativeExpenses2023-05-012024-04-3004943323core:NetGoodwill2023-05-012024-04-3004943323core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3004943323dpl:GroupUndertakings2023-05-012024-04-3004943323dpl:ParticipatingInterests2023-05-012024-04-3004943323dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3004943323core:ListedExchangeTraded2023-05-012024-04-3004943323dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3004943323core:UnlistedNon-exchangeTraded2023-05-012024-04-3004943323dpl:CostSales2022-05-012023-04-3004943323dpl:DistributionCosts2022-05-012023-04-3004943323core:LandBuildings2022-05-012023-04-3004943323core:PlantMachinery2022-05-012023-04-3004943323core:Vehicles2022-05-012023-04-3004943323core:FurnitureFittings2022-05-012023-04-3004943323core:OfficeEquipment2022-05-012023-04-3004943323dpl:AdministrativeExpenses2022-05-012023-04-3004943323core:NetGoodwill2022-05-012023-04-3004943323core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3004943323dpl:GroupUndertakings2022-05-012023-04-3004943323dpl:ParticipatingInterests2022-05-012023-04-3004943323dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3004943323core:ListedExchangeTraded2022-05-012023-04-3004943323dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3004943323core:UnlistedNon-exchangeTraded2022-05-012023-04-3004943323core:NetGoodwill2024-04-3004943323core:IntangibleAssetsOtherThanGoodwill2024-04-3004943323core:LandBuildings2024-04-3004943323core:PlantMachinery2024-04-3004943323core:Vehicles2024-04-3004943323core:FurnitureFittings2024-04-3004943323core:OfficeEquipment2024-04-3004943323core:AfterOneYear2024-04-3004943323core:WithinOneYear2024-04-3004943323core:ListedExchangeTraded2024-04-3004943323core:UnlistedNon-exchangeTraded2024-04-3004943323core:ShareCapital2024-04-3004943323core:SharePremium2024-04-3004943323core:RevaluationReserve2024-04-3004943323core:OtherReservesSubtotal2024-04-3004943323core:RetainedEarningsAccumulatedLosses2024-04-3004943323core:NetGoodwill2023-04-3004943323core:IntangibleAssetsOtherThanGoodwill2023-04-3004943323core:LandBuildings2023-04-3004943323core:PlantMachinery2023-04-3004943323core:Vehicles2023-04-3004943323core:FurnitureFittings2023-04-3004943323core:OfficeEquipment2023-04-3004943323core:AfterOneYear2023-04-3004943323core:WithinOneYear2023-04-3004943323core:L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A.R. COVER LIMITED

Registered Number
04943323
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

A.R. COVER LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

COVER, Alan Roderick
COVER, Rory Craig

Company Secretary

COVER, Patricia Ann

Registered Address

1 Chestnut Avenue
Faringdon
SN7 8BB

Registered Number

04943323 (England and Wales)
A.R. COVER LIMITED
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets323,41531,044
23,41531,044
Current assets
Stocks8,8008,800
Debtors41,35011,723
Cash at bank and on hand13,8064,457
23,95624,980
Creditors amounts falling due within one year5(6,057)(8,928)
Net current assets (liabilities)17,89916,052
Total assets less current liabilities41,31447,096
Creditors amounts falling due after one year6(51,249)(314)
Net assets(9,935)46,782
Capital and reserves
Called up share capital22
Profit and loss account(9,937)46,780
Shareholders' funds(9,935)46,782
The financial statements were approved and authorised for issue by the Board of Directors on 17 September 2024, and are signed on its behalf by:
COVER, Rory Craig
Director
Registered Company No. 04943323
A.R. COVER LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery15
Fixtures and fittings25
Vehicles25
Office Equipment25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 2365,731
At 30 April 2465,731
Depreciation and impairment
At 01 May 2334,688
Charge for year7,628
At 30 April 2442,316
Net book value
At 30 April 2423,415
At 30 April 2331,044
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,3504,607
Other debtors-7,116
Total1,35011,723
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.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,1275,990
Taxation and social security9302,938
Total6,0578,928
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.
6.Creditors: amounts due after one year

2024

2023

££
Other creditors51,249314
Total51,249314