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Registered Number: 13604432
England and Wales

 

 

 

FORESTRY, RAIL & CIVILS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2022

End date: 31 December 2023
Director Colin Browne
Registered Number 13604432
Registered Office Unit A Derby Building Wallops Wood
Sheardley Lane, Droxford
Southhampton
Hampshire
SO32 3QY
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 31 December 2023
Principal activities
The companys principal activity during the year was silviculture and other forestry activities.
Director
The director who served the company throughout the period was as follows:
Colin Browne

On behalf of the board.


----------------------------------
Colin Browne
Director

Date approved: 20 September 2024
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 491,853    49,420 
491,853    49,420 
Current assets      
Debtors 4 169,475    99,130 
Cash at bank and in hand 28,607    23,298 
198,082    122,428 
Creditors: amount falling due within one year 5 (312,571)   (186,865)
Net current assets (114,489)   (64,437)
 
Total assets less current liabilities 377,364    (15,017)
Creditors: amount falling due after more than one year 6 (270,903)  
Provisions for liabilities 7 (16,543)   3,536 
Net assets 89,918    (11,481)
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 89,917    (11,482)
Shareholders' funds 89,918    (11,481)
 


For the period ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges 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 director on 20 September 2024 and were signed by:


-------------------------------
Colin Browne
Director
3
General Information
Forestry, Rail & Civils Limited is a private company, limited by shares, registered in England and Wales, registration number 13604432, registration address Unit A Derby Building Wallops Wood, Sheardley Lane, Droxford, Southhampton, Hampshire, SO32 3QY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 represents net sales of services, excluding value added tax, as adjusted for work in
progress. Turnover in respect of service contracts is recognised when the company obtains the right to receive consideration for the services rendered to its customer.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.
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 25% Reducing Balance
Motor Vehicles 15% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Improvements to property 2% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 18 (2022 : 7).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £   £
At 01 October 2022 20,415    31,495    1,057    1,525      54,492 
Additions 448,640    106,912    970    1,633    27,314    585,469 
Disposals   (54,295)         (54,295)
At 31 December 2023 469,055    84,112    2,027    3,158    27,314    585,666 
Depreciation
At 01 October 2022 1,002    3,689    156    225      5,072 
Charge for period 84,134    10,974    428    609    455    96,600 
On disposals   (7,859)         (7,859)
At 31 December 2023 85,136    6,804    584    834    455    93,813 
Net book values
Closing balance as at 31 December 2023 383,919    77,308    1,443    2,324    26,859    491,853 
Opening balance as at 01 October 2022 19,413    27,806    901    1,300      49,420 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 94,499    96,686 
Prepayments & Accrued Income 2,114    844 
Amounts Recoverable on Contracts 71,262   
Other Debtors 1,600    1,600 
169,475    99,130 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 80,763    37,554 
Bank Loans 1-2 years 27,720   
Hire Purchase - within 1 year 53,139   
Social Security and Other Taxes 36,647    25,388 
Accrued Expenses 646   
Other Creditors 3,497   
Pension Payable 1,646    2,102 
Directors' Current Accounts 108,513    121,821 
312,571    186,865 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Hire Purchase - 2-5 years 270,903   
270,903   

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 16,543    (3,536)
16,543    (3,536)

4