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Registered number: 07688375
R & A Pugh Properties Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
SJ Gibson Accountancy
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 07688375
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,181 9,717
19,181 9,717
CURRENT ASSETS
Stocks 5 150,000 275,000
Cash at bank and in hand 42,886 6,724
192,886 281,724
Creditors: Amounts Falling Due Within One Year 6 (329,355 ) (471,990 )
NET CURRENT ASSETS (LIABILITIES) (136,469 ) (190,266 )
TOTAL ASSETS LESS CURRENT LIABILITIES (117,288 ) (180,549 )
NET LIABILITIES (117,288 ) (180,549 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement (117,388 ) (180,649 )
SHAREHOLDERS' FUNDS (117,288) (180,549)
Page 1
Page 2
For the year ending 30 June 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr R Pugh
Director
Mrs A Pugh
Director
27/11/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
R & A Pugh Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07688375 . The registered office is 40 Hawthorne Drive, Sandbach, Cheshire, CW11 4JH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 2
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 July 2023 - 17,274 17,274
Additions 15,858 - 15,858
As at 30 June 2024 15,858 17,274 33,132
Depreciation
As at 1 July 2023 - 7,557 7,557
Provided during the period 3,965 2,429 6,394
As at 30 June 2024 3,965 9,986 13,951
Net Book Value
As at 30 June 2024 11,893 7,288 19,181
As at 1 July 2023 - 9,717 9,717
Page 3
Page 4
5. Stocks
2024 2023
£ £
Stock 150,000 275,000
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 29 29
Accruals and deferred income 840 840
Directors' loan accounts 328,486 471,121
329,355 471,990
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4