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Registered number: 14238309
ARD Contracting Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
AMEC Consultancy Limited
Chartered Accountants
9 Heath Way
Burton Latimer
Kettering
Northamptonshire
NN15 5YF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 14238309
31 July 2024 31 July 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 69,830 83,770
69,830 83,770
CURRENT ASSETS
Debtors 5 10,968 15,382
Cash at bank and in hand 10,029 11,511
20,997 26,893
Creditors: Amounts Falling Due Within One Year 6 (53,329 ) (59,559 )
NET CURRENT ASSETS (LIABILITIES) (32,332 ) (32,666 )
TOTAL ASSETS LESS CURRENT LIABILITIES 37,498 51,104
Creditors: Amounts Falling Due After More Than One Year 7 (25,033 ) (36,569 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,431 ) (13,659 )
NET ASSETS 1,034 876
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 1,033 875
SHAREHOLDERS' FUNDS 1,034 876
Page 1
Page 2
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andrew Dawes
Director
21st January 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ARD Contracting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14238309 . The registered office is 3 House Martin Close, Desborough, Kettering, NN14 2GE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), and the requirements of the Companies Act 2006 as applicable to companiues subject to the small companies regime. The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.

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

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments as fair value. The principal accounting polices adopted are set out below.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing balance
Tractors 15% Reducing balance
Motor vehicles 25% Reducing balance
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2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Tractors Motor vehicles Total
£ £ £ £
Cost
As at 1 August 2023 38,506 48,000 12,800 99,306
Additions 1,877 - - 1,877
As at 31 July 2024 40,383 48,000 12,800 101,183
Depreciation
As at 1 August 2023 5,776 7,200 2,560 15,536
Provided during the period 6,057 7,200 2,560 15,817
As at 31 July 2024 11,833 14,400 5,120 31,353
Net Book Value
As at 31 July 2024 28,550 33,600 7,680 69,830
As at 1 August 2023 32,730 40,800 10,240 83,770
5. Debtors
31 July 2024 31 July 2023
£ £
Due within one year
Trade debtors 2,456 1,197
Other debtors 8,512 14,185
10,968 15,382
6. Creditors: Amounts Falling Due Within One Year
31 July 2024 31 July 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,600 11,664
Trade creditors 824 1,408
Other creditors 39,128 44,828
Taxation and social security 1,777 1,659
53,329 59,559
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7. Creditors: Amounts Falling Due After More Than One Year
31 July 2024 31 July 2023
£ £
Net obligations under finance lease and hire purchase contracts 25,033 36,569
8. Share Capital
31 July 2024 31 July 2023
£ £
Allotted, Called up and fully paid 1 1
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