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Registered Number: 13347829
England and Wales

 

 

 

A.I.R CLADDING LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of A.I.R CLADDING LTD for the year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A.I.R CLADDING LTD for the year ended 31 March 2024 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of A.I.R CLADDING LTD , as a body, in accordance with the terms of our engagement letter dated 04 December 2024. Our work has been undertaken solely to prepare for your approval the accounts of A.I.R CLADDING LTD and state those matters that we have agreed to state to the Board of Directors of A.I.R CLADDING LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A.I.R CLADDING LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that A.I.R CLADDING LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of A.I.R CLADDING LTD . You consider that A.I.R CLADDING LTD 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 A.I.R CLADDING LTD . 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



....................................................
Child and Child Accountants Ltd
49 Somerset Street
Abertillery
Gwent
NP13 1DL
04 December 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 36,081    56,735 
36,081    56,735 
Current assets      
Debtors 167,114    367,712 
Cash at bank and in hand 470,084    441,750 
637,198    809,462 
Creditors: amount falling due within one year (218,511)   (411,978)
Net current assets 418,687    397,484 
 
Total assets less current liabilities 454,768    454,219 
Provisions for liabilities (9,020)   (11,347)
Net assets 445,748    442,872 
 

Capital and reserves
     
Called up share capital 4 200    200 
Profit and loss account 445,548    442,672 
Shareholders' funds 445,748    442,872 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 board of directors on 04 December 2024 and were signed on its behalf by:


-------------------------------
M Hillman
Director
2
General Information
A.I.R CLADDING LTD is a private company, limited by shares, registered in England and Wales, registration number 13347829, registration address UNIT 24 POLO GROUNDS, NEW INN , PONTYPOOL, NP4 0SW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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 25% Straight Line
Motor Vehicles 25% Straight Line
Fixtures and Fittings 25% Straight Line
Computer Equipment 25% Straight Line
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 5 (2023 : 4).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 April 2023 18,237    51,828    8,635    7,384    86,084 
Additions       1,095    1,095 
Disposals        
At 31 March 2024 18,237    51,828    8,635    8,479    87,179 
Depreciation
At 01 April 2023 9,118    12,221    4,318    3,692    29,349 
Charge for year 4,559    12,957    2,159    2,074    21,749 
On disposals        
At 31 March 2024 13,677    25,178    6,477    5,766    51,098 
Net book values
Closing balance as at 31 March 2024 4,560    26,650    2,158    2,713    36,081 
Opening balance as at 01 April 2023 9,119    39,607    4,317    3,692    56,735 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £1.00 each 100    100 
100 Class A shares of £1.00 each 100    100 
200    200 

3