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REGISTERED NUMBER: 09378606 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

ANDREW OSGUTHORPE BUILDER LTD

ANDREW OSGUTHORPE BUILDER LTD (REGISTERED NUMBER: 09378606)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ANDREW OSGUTHORPE BUILDER LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Mr A G Osguthorpe
Mrs C A Osguthorpe
Mr L Osguthorpe





REGISTERED OFFICE: Equinox House
Clifton Park Avenue
York
YO30 5PA





REGISTERED NUMBER: 09378606 (England and Wales)





ACCOUNTANTS: Fortus Limited
Business Advisors & Accountants
Equinox House
Clifton Park, Shipton Road
York
Yorkshire
YO30 5PA

ANDREW OSGUTHORPE BUILDER LTD (REGISTERED NUMBER: 09378606)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,000 4,000
Tangible assets 5 113,148 76,652
115,148 80,652

CURRENT ASSETS
Stocks 2,500 3,250
Debtors 6 60,787 57,831
Cash at bank and in hand 44,663 53,529
107,950 114,610
CREDITORS
Amounts falling due within one year 7 162,711 78,113
NET CURRENT (LIABILITIES)/ASSETS (54,761 ) 36,497
TOTAL ASSETS LESS CURRENT LIABILITIES 60,387 117,149

CREDITORS
Amounts falling due after more than
one year

8

(690

)

(4,828

)

PROVISIONS FOR LIABILITIES (28,287 ) (10,018 )
NET ASSETS 31,410 102,303

CAPITAL AND RESERVES
Called up share capital 150 150
Retained earnings 31,260 102,153
31,410 102,303

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.

ANDREW OSGUTHORPE BUILDER LTD (REGISTERED NUMBER: 09378606)

BALANCE SHEET - continued
30 APRIL 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 22 January 2025 and were signed on its behalf by:




Mr A G Osguthorpe - Director



Mr L Osguthorpe - Director


ANDREW OSGUTHORPE BUILDER LTD (REGISTERED NUMBER: 09378606)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

Andrew Osguthorpe Builder Ltd 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.

These financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

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

Stocks
Work in progress is stated at the lower of cost and estimated net realisable value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.


ANDREW OSGUTHORPE BUILDER LTD (REGISTERED NUMBER: 09378606)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash at bank and in hand
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown with borrowings in current liabilities.

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 20,000
AMORTISATION
At 1 May 2023 16,000
Charge for year 2,000
At 30 April 2024 18,000
NET BOOK VALUE
At 30 April 2024 2,000
At 30 April 2023 4,000

ANDREW OSGUTHORPE BUILDER LTD (REGISTERED NUMBER: 09378606)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 May 2023 24,168 4,926 146,712 175,806
Additions - - 94,702 94,702
Disposals - - (61,415 ) (61,415 )
At 30 April 2024 24,168 4,926 179,999 209,093
DEPRECIATION
At 1 May 2023 20,066 2,847 76,241 99,154
Charge for year 821 416 36,069 37,306
Eliminated on disposal - - (40,515 ) (40,515 )
At 30 April 2024 20,887 3,263 71,795 95,945
NET BOOK VALUE
At 30 April 2024 3,281 1,663 108,204 113,148
At 30 April 2023 4,102 2,079 70,471 76,652

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 29,561 40,373
Other debtors 31,226 17,458
60,787 57,831

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 4,139 5,774
Trade creditors 57,797 41,603
Taxation and social security 96,106 25,385
Other creditors 4,669 5,351
162,711 78,113

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 690 4,828

9. DIRECTORS' TRANSACTIONS

Included in other creditors is an amount of £1,175 (2023 - £2,175) which is owed to the directors of
the company.