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REGISTERED NUMBER: 04427769 (England and Wales)

















Fowler Carpentry & Building
Services Limited

Financial Statements

for the Year Ended 31 May 2024






Fowler Carpentry & Building
Services Limited (Registered number: 04427769)

Contents of the Financial Statements
for the year ended 31 May 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Fowler Carpentry & Building
Services Limited

Company Information
for the year ended 31 May 2024







DIRECTORS: D J Fowler
Miss A S Johnson



REGISTERED OFFICE: 24 Cornwall Road
Dorchester
Dorset
DT1 1RX



REGISTERED NUMBER: 04427769 (England and Wales)



ACCOUNTANTS: Read Woodruff
Chartered Accountants
24 Cornwall Road
Dorchester
Dorset
DT1 1RX



BANKERS: National Westminster Bank plc
49 South Street
Dorchester
Dorset
DT1 1DW

Fowler Carpentry & Building
Services Limited (Registered number: 04427769)

Balance Sheet
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,581 6,273

CURRENT ASSETS
Stocks 38,418 15,500
Debtors 5 16,580 38,517
Cash at bank 131,724 96,394
186,722 150,411
CREDITORS
Amounts falling due within one year 6 77,982 49,442
NET CURRENT ASSETS 108,740 100,969
TOTAL ASSETS LESS CURRENT
LIABILITIES

114,321

107,242

PROVISIONS FOR LIABILITIES 1,345 1,192
NET ASSETS 112,976 106,050

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 112,876 105,950
SHAREHOLDERS' FUNDS 112,976 106,050

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 February 2025 and were signed on its behalf by:





D J Fowler - Director


Fowler Carpentry & Building
Services Limited (Registered number: 04427769)

Notes to the Financial Statements
for the year ended 31 May 2024


1. STATUTORY INFORMATION

Fowler Carpentry & Building Services 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

Fowler Carpentry & Building
Services Limited (Registered number: 04427769)

Notes to the Financial Statements - continued
for the year ended 31 May 2024


4. TANGIBLE FIXED ASSETS
Plant and Motor
equipment vehicles Totals
£    £    £   
COST
At 1 June 2023 6,097 24,684 30,781
Additions 833 - 833
At 31 May 2024 6,930 24,684 31,614
DEPRECIATION
At 1 June 2023 4,417 20,091 24,508
Charge for year 377 1,148 1,525
At 31 May 2024 4,794 21,239 26,033
NET BOOK VALUE
At 31 May 2024 2,136 3,445 5,581
At 31 May 2023 1,680 4,593 6,273

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 16,134 38,091
Prepayments and accrued income 446 426
16,580 38,517

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 17,948 20,924
UK corporation tax 37,720 9,026
Tax and social security costs 19,697 15,290
Other creditors 196 157
Directors' current accounts 103 1,616
Accruals and deferred income 2,318 2,429
77,982 49,442