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REGISTERED NUMBER: 04231128 (England and Wales)









G.R. AYLING BUILDING CONTRACTORS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024






G.R. AYLING BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 04231128)






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


G.R. AYLING BUILDING CONTRACTORS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: G R Ayling
A C Ayling





SECRETARY: A C Ayling





REGISTERED OFFICE: Station House
North Street
Havant
Hampshire
PO9 1QU





REGISTERED NUMBER: 04231128 (England and Wales)





ACCOUNTANTS: Morris Crocker
Chartered Accountants
Station House
North Street
Havant
Hampshire
PO9 1QU

G.R. AYLING BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 04231128)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 - -
1 1

CURRENT ASSETS
Debtors 6 271,802 277,791
Cash at bank and in hand 24,625 26,077
296,427 303,868
CREDITORS
Amounts falling due within one year 7 60,025 65,374
NET CURRENT ASSETS 236,402 238,494
TOTAL ASSETS LESS CURRENT
LIABILITIES

236,403

238,495

CREDITORS
Amounts falling due after more than one
year

8

10,510

20,765
NET ASSETS 225,893 217,730

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 224,893 216,730
SHAREHOLDERS' FUNDS 225,893 217,730

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.

G.R. AYLING BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 04231128)

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 7 January 2025 and were signed on its behalf by:





G R Ayling - Director


G.R. AYLING BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 04231128)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

G.R. Ayling Building Contractors Limited 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
Turnover represents the sales value, excluding VAT, of contract work carried out and other sales during the year.

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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Financial instruments
Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Deferred tax
Deferred tax is recognised in respect of all timing differences at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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.

Deferred tax shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to a deferred tax asset or liability.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

G.R. AYLING BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 04231128)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 1
NET BOOK VALUE
At 31 July 2024 1
At 31 July 2023 1

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 August 2023
and 31 July 2024 11,650 7,255 16,000 34,905
DEPRECIATION
At 1 August 2023
and 31 July 2024 11,650 7,255 16,000 34,905
NET BOOK VALUE
At 31 July 2024 - - - -
At 31 July 2023 - - - -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 271,367 275,453
Other debtors 435 2,338
271,802 277,791

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,255 10,000
Trade creditors 563 1,193
Taxation and social security 40,742 43,795
Other creditors 8,465 10,386
60,025 65,374

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 10,510 20,765

G.R. AYLING BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 04231128)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

9. DEFERRED TAX
£   
Balance at 1 August 2023 (463 )
Accelerated capital allowances 28
Balance at 31 July 2024 (435 )

10. PARENT AND ULTIMATE CONTROLLING PARTY

The parent company is Delta Holdings Southern Limited registered in England and Wales. The registered office address is Elbridge Farm Recycling Centre, Chichester Road, Bognor Regis, West Sussex, PO21 5EF. This is the same address for the principal place of business.

The ultimate controlling party is the board of directors.