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REGISTERED NUMBER: 05174133 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

R. K. Case Contractors Limited

R. K. Case Contractors Limited (Registered number: 05174133)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


R. K. Case Contractors Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: R K Case
L E A Case





SECRETARY: L E A Case





REGISTERED OFFICE: 4 The Courtyard
Holmsted Farm
Staplefield Road
Haywards Heath
West Sussex
RH17 5JF





REGISTERED NUMBER: 05174133 (England and Wales)





ACCOUNTANTS: Warren House Accountants Limited
4 The Courtyard
Holmsted Farm
Staplefield Road
Haywards Heath
RH17 5JF

R. K. Case Contractors Limited (Registered number: 05174133)

Statement of Financial Position
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,322 15,490

CURRENT ASSETS
Debtors 5 40,185 47,859

CREDITORS
Amounts falling due within one year 6 57,161 59,153
NET CURRENT LIABILITIES (16,976 ) (11,294 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(5,654

)

4,196

PROVISIONS FOR LIABILITIES 8 - 2,379
NET (LIABILITIES)/ASSETS (5,654 ) 1,817

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (5,754 ) 1,717
(5,654 ) 1,817

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2024 and were signed on its behalf by:



R K Case - Director


R. K. Case Contractors Limited (Registered number: 05174133)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

R. K. Case 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

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 - 20% on reducing balance
Fixtures and fittings - 33% on reducing balance and 10% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2 ) .

R. K. Case Contractors Limited (Registered number: 05174133)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 May 2023 166,677 1,198 27,804 195,679
Disposals (10,750 ) - - (10,750 )
At 30 April 2024 155,927 1,198 27,804 184,929
DEPRECIATION
At 1 May 2023 152,459 1,015 26,715 180,189
Charge for year 3,677 182 309 4,168
Eliminated on disposal (10,750 ) - - (10,750 )
At 30 April 2024 145,386 1,197 27,024 173,607
NET BOOK VALUE
At 30 April 2024 10,541 1 780 11,322
At 30 April 2023 14,218 183 1,089 15,490


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 960 4,200
Amounts owed by group undertakings 31,933 31,933
Other debtors 7,292 11,726
40,185 47,859

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 32,252 34,465
Trade creditors 3,272 9,693
Taxation and social security 644 2,749
Other creditors 20,993 12,246
57,161 59,153

7. SECURED DEBTS

The following secured debts are included within creditors:

30.4.24 30.4.23
£    £   
Bank overdrafts 32,252 34,465

There is a fixed and floating charge over all the assets of the company.

R. K. Case Contractors Limited (Registered number: 05174133)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

8. PROVISIONS FOR LIABILITIES
30.4.24 30.4.23
£    £   
Deferred tax - 2,379

Deferred
tax
£   
Balance at 1 May 2023 2,379
Accelerated capital allowances (2,379 )
Balance at 30 April 2024 -

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end the company owed an amount of £17,108 (2023: £9,292) to the Director, R K Case. This amount is unsecured, interest free and repayable on demand.

10. RELATED PARTY DISCLOSURES

Included within other debtors is £31,933 (2023: £31,933) owed by R.K. Case Estates Limited. R K Case is also a director of R.K. Case Estates Limited.

11. ULTIMATE CONTROLLING PARTY

During the year the company was under the control of the Directors.