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Registered Number: 13506104
England and Wales

 

 

 

PRECAST FLOORING SPECIALIST CONTRACTORS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 August 2023

End date: 31 July 2024
Directors B Barrell
E Barrell
J Brown
Registered Number 13506104
Registered Office Lodge Park
Lodge Lane
Colchester
Essex
CO4 5NE
Accountants Bowgen Limited
274 Ipswich Road
Colchester
Essex
CO4 0ES
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 July 2024.
Principal activities
Principal activity of the company during the financial year was of construction.
Directors
The directors who served the company throughout the year were as follows:
B Barrell
E Barrell
J Brown
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
B Barrell
Director

Date approved: 03 October 2024
2
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Precast Flooring Specialist Contractors Ltd for the year ended 31 July 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Precast Flooring Specialist Contractors Ltd for the year ended 31 July 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of Precast Flooring Specialist Contractors Ltd , as a body, in accordance with the terms of our engagement letter dated 03 October 2024. Our work has been undertaken solely to prepare for your approval the accounts of Precast Flooring Specialist Contractors Ltd and state those matters that we have agreed to state to the Board of Directors of Precast Flooring Specialist Contractors Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Precast Flooring Specialist Contractors Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Precast Flooring Specialist Contractors Ltd 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 of Precast Flooring Specialist Contractors Ltd . You consider that Precast Flooring Specialist Contractors Ltd 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 Precast Flooring Specialist Contractors Ltd . 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 statutory accounts
31 July 2024



....................................................

Bowgen Limited

274 Ipswich Road
Colchester
Essex
CO4 0ES
03 October 2024
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 51,357    24,990 
51,357    24,990 
Current assets      
Debtors 4 99,685    57,617 
Cash at bank and in hand 1,329    21,794 
101,014    79,411 
Creditors: amount falling due within one year 5 (32,164)   (49,902)
Net current assets 68,850    29,509 
 
Total assets less current liabilities 120,207    54,499 
Net assets 120,207    54,499 
 

Capital and reserves
     
Called up share capital 6 100    100 
Profit and loss account 120,107    54,399 
Shareholders' funds 120,207    54,499 
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 03 October 2024 and were signed on its behalf by:


-------------------------------
B Barrell
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 August 2022 100  30,580  30,680 
Profit for the year 99,819  99,819 
Total comprehensive income for the year 99,819  99,819 
Dividends (76,000) (76,000)
Total investments by and distributions to owners (76,000) (76,000)
At 31 July 2023 100  54,399  54,499 
At 01 August 2023 100  54,399  54,499 
Profit for the year 123,708  123,708 
Total comprehensive income for the year 123,708  123,708 
Dividends (58,000) (58,000)
Total investments by and distributions to owners (58,000) (58,000)
At 31 July 2024 100  120,107  120,207 
5
General Information
Precast Flooring Specialist Contractors Ltd is a private company, limited by shares, registered in England and Wales, registration number 13506104, registration address Lodge Park, Lodge Lane, Colchester, Essex, CO4 5NE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20 Reducing Balance
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 4).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 August 2023 24,990    24,990 
Additions 39,206    39,206 
Disposals  
At 31 July 2024 64,196    64,196 
Depreciation
At 01 August 2023  
Charge for year 12,839    12,839 
On disposals  
At 31 July 2024 12,839    12,839 
Net book values
Closing balance as at 31 July 2024 51,357    51,357 
Opening balance as at 01 August 2023 24,990    24,990 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Debtors 31,025    2,350 
Amounts recoverable on contracts 47,941    35,087 
CIS tax 19,108    18,942 
VAT 1,611    1,238 
99,685    57,617 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation tax 29,994    22,853 
PAYE and social security 40   
Accruals 750    750 
Directors' current accounts 1,380    26,299 
32,164    49,902 

6.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

6