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Company Registration No. 03899261 (England and Wales)
ALAN HERON (ARCHITECTURAL JOINERY AND CABINET MAKING) LIMITED Unaudited accounts for the year ended 31 January 2024
ALAN HERON (ARCHITECTURAL JOINERY AND CABINET MAKING) LIMITED Unaudited accounts Contents
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ALAN HERON (ARCHITECTURAL JOINERY AND CABINET MAKING) LIMITED Company Information for the year ended 31 January 2024
Director
HERON, Alan Henry
Company Number
03899261 (England and Wales)
Registered Office
UNIT 11 PRINCE CONSORT INDUSTRIAL ESTATE HEBBURN TYNE AND WEAR NE31 1EH ENGLAND
Accountants
Bergen Associates (Chartered Certified Accountants) Bergen Chambers 68 Carden Place West End Aberdeen AB10 1UL
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of ALAN HERON (ARCHITECTURAL JOINERY AND CABINET MAKING) LIMITED for the year ended 31 January 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ALAN HERON (ARCHITECTURAL JOINERY AND CABINET MAKING) LIMITED for the year ended 31 January 2024 as set out on pages 5 - 8 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of ALAN HERON (ARCHITECTURAL JOINERY AND CABINET MAKING) LIMITED, as a body, in accordance with the terms of our engagement letter dated 20 October 2022. Our work has been undertaken solely to prepare for your approval the accounts of ALAN HERON (ARCHITECTURAL JOINERY AND CABINET MAKING) LIMITED and state those matters that we have agreed to state to the Board of Directors of ALAN HERON (ARCHITECTURAL JOINERY AND CABINET MAKING) LIMITED, as a body, in this report in accordance with the requirements of 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 ALAN HERON (ARCHITECTURAL JOINERY AND CABINET MAKING) LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that ALAN HERON (ARCHITECTURAL JOINERY AND CABINET MAKING) 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 loss of ALAN HERON (ARCHITECTURAL JOINERY AND CABINET MAKING) LIMITED. You consider that ALAN HERON (ARCHITECTURAL JOINERY AND CABINET MAKING) 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 ALAN HERON (ARCHITECTURAL JOINERY AND CABINET MAKING) 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 statutory accounts.
Bergen Associates (Chartered Certified Accountants) Chartered Certified Accountants Bergen Chambers 68 Carden Place West End Aberdeen AB10 1UL 26 September 2024
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ALAN HERON (ARCHITECTURAL JOINERY AND CABINET MAKING) LIMITED Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
144,086 
147,954 
Current assets
Inventories
1,845 
100 
Debtors
10,975 
9,033 
Cash at bank and in hand
265 
732 
13,085 
9,865 
Creditors: amounts falling due within one year
(4,573)
(3,725)
Net current assets
8,512 
6,140 
Total assets less current liabilities
152,598 
154,094 
Creditors: amounts falling due after more than one year
(70,588)
(67,807)
Net assets
82,010 
86,287 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
82,008 
86,285 
Shareholders' funds
82,010 
86,287 
For the year ending 31 January 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 September 2024 and were signed on its behalf by
HERON, Alan Henry Director Company Registration No. 03899261
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ALAN HERON (ARCHITECTURAL JOINERY AND CABINET MAKING) LIMITED Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
ALAN HERON (ARCHITECTURAL JOINERY AND CABINET MAKING) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 03899261. The registered office is UNIT 11 PRINCE CONSORT INDUSTRIAL ESTATE, HEBBURN, TYNE AND WEAR, NE31 1EH, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% per annum on a straight line
Plant & machinery
25% per annum on a reducing balance
Fixtures & fittings
33% per annum on a straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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ALAN HERON (ARCHITECTURAL JOINERY AND CABINET MAKING) LIMITED Notes to the Accounts for the year ended 31 January 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2023
160,000 
10,033 
170,033 
At 31 January 2024
160,000 
10,033 
170,033 
Depreciation
At 1 February 2023
16,000 
6,079 
22,079 
Charge for the year
2,880 
988 
3,868 
At 31 January 2024
18,880 
7,067 
25,947 
Net book value
At 31 January 2024
141,120 
2,966 
144,086 
At 31 January 2023
144,000 
3,954 
147,954 
5
Inventories
2024 
2023 
£ 
£ 
Raw materials
1,345 
- 
Finished goods
500 
100 
1,845 
100 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,975 
9,033 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
(479)
(954)
Trade creditors
5,206 
4,153 
Taxes and social security
(928)
(927)
Accruals
774 
1,453 
4,573 
3,725 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
8,299 
Loans from directors
70,588 
59,508 
70,588 
67,807 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
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ALAN HERON (ARCHITECTURAL JOINERY AND CABINET MAKING) LIMITED Notes to the Accounts for the year ended 31 January 2024
10
Average number of employees
During the year the average number of employees was 1 (2023: 2).
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