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REGISTERED NUMBER: 06156059 (England and Wales)















ELMSTONE STRUCTURES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2024






ELMSTONE STRUCTURES LIMITED (REGISTERED NUMBER: 06156059)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ELMSTONE STRUCTURES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: A C Parkin-Coates





SECRETARY: Mrs S Parkin-Coates





REGISTERED OFFICE: Elmstone Farm
Thorpe In Balne
Doncaster
South Yorkshire
DN6 0DZ





REGISTERED NUMBER: 06156059 (England and Wales)






ELMSTONE STRUCTURES LIMITED (REGISTERED NUMBER: 06156059)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 8,726 8,726
Tangible assets 5 446,695 499,899
455,421 508,625

CURRENT ASSETS
Stocks 10,500 10,500
Debtors 6 650,468 765,668
Cash at bank 482,821 371,052
1,143,789 1,147,220
CREDITORS
Amounts falling due within one year 7 563,539 731,206
NET CURRENT ASSETS 580,250 416,014
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,035,671

924,639

PROVISIONS FOR LIABILITIES 111,674 94,981
NET ASSETS 923,997 829,658

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 923,996 829,657
923,997 829,658

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ELMSTONE STRUCTURES LIMITED (REGISTERED NUMBER: 06156059)

BALANCE SHEET - continued
31 MARCH 2024


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 director and authorised for issue on 18 September 2024 and were signed by:





A C Parkin-Coates - Director


ELMSTONE STRUCTURES LIMITED (REGISTERED NUMBER: 06156059)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Elmstone Structures 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Vehicle Plates is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


ELMSTONE STRUCTURES LIMITED (REGISTERED NUMBER: 06156059)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
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 7 (2023 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 35,108 8,726 43,834
AMORTISATION
At 1 April 2023
and 31 March 2024 35,108 - 35,108
NET BOOK VALUE
At 31 March 2024 - 8,726 8,726
At 31 March 2023 - 8,726 8,726

ELMSTONE STRUCTURES LIMITED (REGISTERED NUMBER: 06156059)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 889,165
Additions 107,875
Disposals (111,980 )
At 31 March 2024 885,060
DEPRECIATION
At 1 April 2023 389,266
Charge for year 91,088
Eliminated on disposal (41,989 )
At 31 March 2024 438,365
NET BOOK VALUE
At 31 March 2024 446,695
At 31 March 2023 499,899

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 237,717 402,339
Amounts owed by group undertakings 341,216 356,639
Other debtors 71,535 6,690
650,468 765,668

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 21,911
Trade creditors 147,806 208,091
Taxation and social security 197,108 249,912
Other creditors 218,625 251,292
563,539 731,206