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Registered Number: 05712376
England and Wales

 

 

 


Abridged Accounts

for the year ended 29 February 2024

for

SUTHERLANDS CONSTRUCTION LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 4,509    5,636 
4,509    5,636 
Current assets      
Stocks 200    200 
Debtors 21,986    1,362 
Cash at bank and in hand 242    4,585 
22,428    6,147 
Creditors: amount falling due within one year (64,754)   (38,530)
Net current assets (42,326)   (32,383)
 
Total assets less current liabilities (37,817)   (26,747)
Provisions for liabilities (105)   (365)
Net assets (37,922)   (27,112)
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account (37,923)   (27,113)
Shareholders' funds (37,922)   (27,112)
 


For the year ended 29 February 2024 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 year 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 06 November 2024 and were signed by:


-------------------------------
R J Sutherland
Director
1
General Information
Sutherlands Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 05712376, registration address Suite 7 Beaufort House, Beaufort Court, Sir Thomas Longley Road, Rochester, Kent, ME2 4FB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
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
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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 year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 March 2023 12,714    25,795    615    8,344    47,468 
Additions        
Disposals        
At 29 February 2024 12,714    25,795    615    8,344    47,468 
Depreciation
At 01 March 2023 12,002    22,599    567    6,664    41,832 
Charge for year 143    639    9    336    1,127 
On disposals        
At 29 February 2024 12,145    23,238    576    7,000    42,959 
Net book values
Closing balance as at 29 February 2024 569    2,557    39    1,344    4,509 
Opening balance as at 01 March 2023 712    3,196    48    1,680    5,636 


4.

Ultimate Controlling Party

The ultimate controlling party is R J Sutherland
2