2023-04-012024-03-312024-03-31false04916064PAUL CARPENTER PLASTERING & BUILDING CONTRACTS 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PAUL CARPENTER PLASTERING & BUILDING CONTRACTS LIMITED

Registered Number
04916064
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

PAUL CARPENTER PLASTERING & BUILDING CONTRACTS LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

CARPENTER, Paul

Company Secretary

WESTON CARPENTER, Sally

Registered Address

Suite 9 30 Bancroft
Hitchin
SG5 1LE

Registered Number

04916064 (England and Wales)
PAUL CARPENTER PLASTERING & BUILDING CONTRACTS LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3450-
Tangible assets43,0653,999
3,5153,999
Current assets
Debtors79916,926
Cash at bank and on hand3,74423,292
4,54340,218
Creditors amounts falling due within one year5(7,199)(22,593)
Net current assets (liabilities)(2,656)17,625
Total assets less current liabilities85921,624
Provisions for liabilities6(669)(760)
Accruals and deferred income-(1,330)
Net assets19019,534
Capital and reserves
Profit and loss account19019,534
Shareholders' funds19019,534
The financial statements were approved and authorised for issue by the Director on 26 September 2024, and are signed on its behalf by:
CARPENTER, Paul
Director
Registered Company No. 04916064
PAUL CARPENTER PLASTERING & BUILDING CONTRACTS LIMITED
Notes to the Financial Statements
for the year ended 31 March 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.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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 (%)Straight line (years)
Plant and machinery25-
Vehicles-4
Office Equipment33-
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets

Other

Total

££
Cost or valuation
Additions600600
At 31 March 24600600
Amortisation and impairment
Charge for year150150
At 31 March 24150150
Net book value
At 31 March 24450450
At 31 March 23--
4.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 235,56348,4753,39757,435
Additions522--522
At 31 March 246,08548,4753,39757,957
Depreciation and impairment
At 01 April 233,52247,4792,43553,436
Charge for year6414973181,456
At 31 March 244,16347,9762,75354,892
Net book value
At 31 March 241,9224996443,065
At 31 March 232,0419969623,999
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,581-
Taxation and social security5,61222,577
Other creditors616
Total7,19922,593
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.Provisions for liabilities

2024

2023

££
Other provisions669760
Total669760