Acorah Software Products - Accounts Production 15.0.600 false true true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 10815270 Mr Felix Lowther Mr Felix Lowther iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10815270 2023-06-30 10815270 2024-06-30 10815270 2023-07-01 2024-06-30 10815270 frs-core:CurrentFinancialInstruments 2024-06-30 10815270 frs-core:ComputerEquipment 2024-06-30 10815270 frs-core:ComputerEquipment 2023-07-01 2024-06-30 10815270 frs-core:ComputerEquipment 2023-06-30 10815270 frs-core:FurnitureFittings 2024-06-30 10815270 frs-core:FurnitureFittings 2023-07-01 2024-06-30 10815270 frs-core:FurnitureFittings 2023-06-30 10815270 frs-core:NetGoodwill 2024-06-30 10815270 frs-core:NetGoodwill 2023-07-01 2024-06-30 10815270 frs-core:NetGoodwill 2023-06-30 10815270 frs-core:MotorVehicles 2024-06-30 10815270 frs-core:MotorVehicles 2023-07-01 2024-06-30 10815270 frs-core:MotorVehicles 2023-06-30 10815270 frs-core:PlantMachinery 2024-06-30 10815270 frs-core:PlantMachinery 2023-07-01 2024-06-30 10815270 frs-core:PlantMachinery 2023-06-30 10815270 frs-core:ShareCapital 2024-06-30 10815270 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 10815270 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 10815270 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 10815270 frs-bus:SmallEntities 2023-07-01 2024-06-30 10815270 frs-bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 10815270 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 10815270 frs-bus:OrdinaryShareClass2 2023-07-01 2024-06-30 10815270 frs-bus:OrdinaryShareClass2 2024-06-30 10815270 frs-bus:OrdinaryShareClass3 2023-07-01 2024-06-30 10815270 frs-bus:OrdinaryShareClass3 2024-06-30 10815270 frs-core:DeferredTaxation 2023-07-01 2024-06-30 10815270 frs-core:DeferredTaxation 2023-06-30 10815270 frs-core:DeferredTaxation 2024-06-30 10815270 frs-bus:Director1 2023-07-01 2024-06-30 10815270 frs-bus:Director2 2023-07-01 2024-06-30 10815270 frs-countries:EnglandWales 2023-07-01 2024-06-30 10815270 2022-06-30 10815270 2023-06-30 10815270 2022-07-01 2023-06-30 10815270 frs-core:CurrentFinancialInstruments 2023-06-30 10815270 frs-core:ShareCapital 2023-06-30 10815270 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 10815270 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 10815270 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30
Registered number: 10815270
FPL Contractors Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of FPL Contractors Limited for the year ended 30 June 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of FPL Contractors Limited which comprise the Profit and Loss Account, the 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of FPL Contractors Limited , as a body, in accordance with the terms of our engagement letter dated 01 November 2023. Our work has been undertaken solely to prepare for your approval the accounts of FPL Contractors Limited and state those matters that we have agreed to state to the directors of FPL Contractors Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than FPL Contractors Limited and its directors as a body for our work or for this report.
It is your duty to ensure that FPL Contractors Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of FPL Contractors Limited . You consider that FPL Contractors 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 accounts of FPL Contractors 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 financial statements.
Signed
2nd October 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 10815270
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 9,337 7,560
9,337 7,560
CURRENT ASSETS
Stocks 6 5,542 1,250
Debtors 7 6,102 11,743
11,644 12,993
Creditors: Amounts Falling Due Within One Year 8 (43,204 ) (22,241 )
NET CURRENT ASSETS (LIABILITIES) (31,560 ) (9,248 )
TOTAL ASSETS LESS CURRENT LIABILITIES (22,223 ) (1,688 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 - (859 )
NET LIABILITIES (22,223 ) (2,547 )
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account (22,323 ) (2,647 )
SHAREHOLDERS' FUNDS (22,223) (2,547)
Page 2
Page 3
For the year ending 30 June 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
Mr Felix Lowther
Director
2nd October 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
FPL Contractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10815270 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.
The companies principal place of trading is Greenfield Caravan Park, Whally Road, Langho, Blackburn, BB6 8AB.
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. Going Concern Disclosure
The accounts have been prepared on a going concern basis. This assumption may not be valid since at the balance sheet date the company has net liabilities of £22,223 (2023: £2,547). The validity of the going concern assumption therefore depends on the continued support of the directors, suppliers and the companies bankers and other providers of finance.
2.3. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. 
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is now carried foraward at nil net value as it has been fully amortised.
2.5. 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% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33.33% on straight line method
2.6. 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 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.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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Page 5
2.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred 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 and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions
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. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2023 11,000
As at 30 June 2024 11,000
Amortisation
As at 1 July 2023 11,000
As at 30 June 2024 11,000
Net Book Value
As at 30 June 2024 -
As at 1 July 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2023 10,121 5,500 24 1,126 16,771
Additions - 5,000 - - 5,000
Disposals (4,091 ) - - - (4,091 )
As at 30 June 2024 6,030 10,500 24 1,126 17,680
Depreciation
As at 1 July 2023 7,069 1,375 20 747 9,211
Provided during the period 763 1,384 1 376 2,524
Disposals (3,392 ) - - - (3,392 )
As at 30 June 2024 4,440 2,759 21 1,123 8,343
Net Book Value
As at 30 June 2024 1,590 7,741 3 3 9,337
As at 1 July 2023 3,052 4,125 4 379 7,560
Page 5
Page 6
6. Stocks
2024 2023
£ £
Stock 1,000 1,250
Work in progress 4,542 -
5,542 1,250
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 500 5,000
Other debtors 5,602 6,743
6,102 11,743
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,454 2,972
Bank loans and overdrafts 15,622 14,072
Other creditors 22,150 1,100
Taxation and social security 1,978 4,097
43,204 22,241
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences - 859
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 July 2023 859 859
Additions (3,485 ) (3,485)
Balance at 30 June 2024 (2,626 ) (2,626)
11. Share Capital
2024 2023
Allotted, called up and fully paid £ £
90 Ordinary A shares of £ 1 each 90 90
10 Ordinary B shares of £ 1 each 10 10
100 100
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