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Company No: 10850028 (England and Wales)

PRISTINE CONSTRUCTION (KENT) LIMITED

Unaudited Financial Statements
For the financial year ended 31 July 2024
Pages for filing with the registrar

PRISTINE CONSTRUCTION (KENT) LIMITED

Unaudited Financial Statements

For the financial year ended 31 July 2024

Contents

PRISTINE CONSTRUCTION (KENT) LIMITED

COMPANY INFORMATION

For the financial year ended 31 July 2024
PRISTINE CONSTRUCTION (KENT) LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 July 2024
Director Mr D P Pervical
Registered office 37 St Margaret's Street
Canterbury
United Kingdom
Company number 10850028 (England and Wales)
Accountant Kreston Reeves LLP
37 St Margarets Street
Canterbury
Kent
CT1 2TU

ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF PRISTINE CONSTRUCTION (KENT) LIMITED

For the financial year ended 31 July 2024

ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF PRISTINE CONSTRUCTION (KENT) LIMITED (continued)

For the financial year ended 31 July 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pristine Construction (Kent) Limited for the financial year ended 31 July 2024 which comprise the Balance Sheet and the related notes 1 to 8 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

It is your duty to ensure that Pristine Construction (Kent) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Pristine Construction (Kent) Limited. You consider that Pristine Construction (Kent) Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Pristine Construction (Kent) Limited. 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 financial statements.

This report is made solely to the Director of Pristine Construction (Kent) Limited, as a body, in accordance with the terms of our engagement letter dated 13 September 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Pristine Construction (Kent) Limited and state those matters that we have agreed to state to the director of Pristine Construction (Kent) Limited, 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 Pristine Construction (Kent) Limited and its Director as a body for our work or for this report.

Kreston Reeves LLP
Chartered Accountants

37 St Margarets Street
Canterbury
Kent
CT1 2TU

17 February 2025

PRISTINE CONSTRUCTION (KENT) LIMITED

BALANCE SHEET

As at 31 July 2024
PRISTINE CONSTRUCTION (KENT) LIMITED

BALANCE SHEET (continued)

As at 31 July 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 7,271 9,695
7,271 9,695
Current assets
Debtors 4 15,743 5,557
Cash at bank and in hand 19,808 25,998
35,551 31,555
Creditors: amounts falling due within one year 5 ( 42,397) ( 33,285)
Net current liabilities (6,846) (1,730)
Total assets less current liabilities 425 7,965
Net assets 425 7,965
Capital and reserves
Called-up share capital 6 100 100
Profit and loss account 325 7,865
Total shareholder's funds 425 7,965

For the financial year ending 31 July 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of Pristine Construction (Kent) Limited (registered number: 10850028) were approved and authorised for issue by the Director on 17 February 2025. They were signed on its behalf by:

Mr D P Pervical
Director
PRISTINE CONSTRUCTION (KENT) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2024
PRISTINE CONSTRUCTION (KENT) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Pristine Construction (Kent) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 37 St Margaret's Street, Canterbury, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles 25 % reducing balance
Computer equipment 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Cash and cash equivalents

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 within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including the director 1 1

3. Tangible assets

Vehicles Computer equipment Total
£ £ £
Cost
At 01 August 2023 11,599 933 12,532
At 31 July 2024 11,599 933 12,532
Accumulated depreciation
At 01 August 2023 2,650 187 2,837
Charge for the financial year 2,237 187 2,424
At 31 July 2024 4,887 374 5,261
Net book value
At 31 July 2024 6,712 559 7,271
At 31 July 2023 8,949 746 9,695

4. Debtors

2024 2023
£ £
Trade debtors 0 4,637
Prepayments and accrued income 15,743 387
Corporation tax 0 533
15,743 5,557

5. Creditors: amounts falling due within one year

2024 2023
£ £
Trade creditors 3,460 2,046
Amounts owed to director 29,713 25,333
Accruals 2,665 2,665
CIS withheld 930 556
Other taxation and social security 5,629 2,685
42,397 33,285

6. Called-up share capital

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

7. Related party transactions

Other related party transactions

All payments made to the Director were made under normal market conditions.

8. Ultimate controlling party

The overall controlling party of the company is Mr D P Percival due to his 100% shareholding.