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REGISTERED NUMBER: 08624688 (England and Wales)















Auckland Manufacturing Ltd

Unaudited Financial Statements For The Year Ended 31 July 2024






Auckland Manufacturing Ltd (Registered number: 08624688)






Contents of the Financial Statements
For The Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Auckland Manufacturing Ltd

Company Information
For The Year Ended 31 July 2024







DIRECTORS: Mr L Turk
Mr C G Mann





REGISTERED OFFICE: Building 15
Gateway 1000
Arlington Business Park
Stevenage
Hertfordshire
SG1 2FP





REGISTERED NUMBER: 08624688 (England and Wales)

Auckland Manufacturing Ltd (Registered number: 08624688)

Balance Sheet
31 July 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 27,608 32,024
27,608 32,024

CURRENT ASSETS
Stocks 6 66,236 62,264
Debtors 7 149,450 93,147
Cash at bank and in hand 524,389 491,193
740,075 646,604
CREDITORS
Amounts falling due within one year 8 (130,055 ) (126,313 )
NET CURRENT ASSETS 610,020 520,291
TOTAL ASSETS LESS CURRENT
LIABILITIES

637,628

552,315

PROVISIONS FOR LIABILITIES (6,902 ) (8,006 )
NET ASSETS 630,726 544,309

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 630,626 544,209
SHAREHOLDERS' FUNDS 630,726 544,309

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Auckland Manufacturing Ltd (Registered number: 08624688)

Balance Sheet - continued
31 July 2024


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 24 October 2024 and were signed on its behalf by:




Mr L Turk - Director



Mr C G Mann - Director


Auckland Manufacturing Ltd (Registered number: 08624688)

Notes to the Financial Statements
For The Year Ended 31 July 2024

1. STATUTORY INFORMATION

Auckland Manufacturing Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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
The turnover shown in the profit and loss account represents goods sold during the year, exclusive of Value Added Tax. Income is recognised on dispatch.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of one years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 20% on cost
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Auckland Manufacturing Ltd (Registered number: 08624688)

Notes to the Financial Statements - continued
For The Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
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. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 5,385
AMORTISATION
At 1 August 2023
and 31 July 2024 5,385
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

5. TANGIBLE FIXED ASSETS
Long Plant and Motor Computer
leasehold machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 August 2023 9,102 50,511 63,396 6,619 129,628
Additions - 2,344 - 1,219 3,563
At 31 July 2024 9,102 52,855 63,396 7,838 133,191
DEPRECIATION
At 1 August 2023 5,020 36,196 50,497 5,891 97,604
Charge for year 1,021 3,098 3,225 635 7,979
At 31 July 2024 6,041 39,294 53,722 6,526 105,583
NET BOOK VALUE
At 31 July 2024 3,061 13,561 9,674 1,312 27,608
At 31 July 2023 4,082 14,315 12,899 728 32,024


Auckland Manufacturing Ltd (Registered number: 08624688)

Notes to the Financial Statements - continued
For The Year Ended 31 July 2024

6. STOCKS
2024 2023
£    £   
Stocks 66,236 62,264

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 129,440 68,281
Other debtors 3,708 6,542
Directors' current accounts 3,600 6,000
Prepayments 12,702 12,324
149,450 93,147

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 35,214 41,096
Tax 40,033 26,873
Social security and other taxes 8,579 10,369
VAT 26,156 36,494
Other creditors 17,323 8,731
Accrued expenses 2,750 2,750
130,055 126,313

9. RELATED PARTY DISCLOSURES

During the year the company paid £34,667 dividends to the shareholders (2023 - £36,525).

As at the year end the company was owed £3,600 by directors (2023 - £6,000).