A R Structurals Ltd 12213365 false 2023-10-01 2024-09-30 2024-09-30 The principal activity of the company is Construction services Digita Accounts Production Advanced 6.30.9574.0 true 12213365 2023-10-01 2024-09-30 12213365 2024-09-30 12213365 core:CurrentFinancialInstruments 2024-09-30 12213365 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 12213365 core:FurnitureFittingsToolsEquipment 2024-09-30 12213365 core:LandBuildings 2024-09-30 12213365 core:MotorVehicles 2024-09-30 12213365 core:OtherPropertyPlantEquipment 2024-09-30 12213365 bus:SmallEntities 2023-10-01 2024-09-30 12213365 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 12213365 bus:FilletedAccounts 2023-10-01 2024-09-30 12213365 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 12213365 bus:RegisteredOffice 2023-10-01 2024-09-30 12213365 bus:Director1 2023-10-01 2024-09-30 12213365 bus:Director2 2023-10-01 2024-09-30 12213365 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12213365 core:FurnitureFittingsToolsEquipment 2023-10-01 2024-09-30 12213365 core:LandBuildings 2023-10-01 2024-09-30 12213365 core:MotorVehicles 2023-10-01 2024-09-30 12213365 core:OtherPropertyPlantEquipment 2023-10-01 2024-09-30 12213365 core:PlantMachinery 2023-10-01 2024-09-30 12213365 countries:EnglandWales 2023-10-01 2024-09-30 12213365 2023-09-30 12213365 core:FurnitureFittingsToolsEquipment 2023-09-30 12213365 core:LandBuildings 2023-09-30 12213365 core:MotorVehicles 2023-09-30 12213365 core:OtherPropertyPlantEquipment 2023-09-30 12213365 2022-10-01 2023-09-30 12213365 2023-09-30 12213365 core:CurrentFinancialInstruments 2023-09-30 12213365 core:CurrentFinancialInstruments core:WithinOneYear 2023-09-30 12213365 core:FurnitureFittingsToolsEquipment 2023-09-30 12213365 core:LandBuildings 2023-09-30 12213365 core:MotorVehicles 2023-09-30 12213365 core:OtherPropertyPlantEquipment 2023-09-30 iso4217:GBP xbrli:pure

Registration number: 12213365

A R Structurals Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 30 September 2024

 

A R Structurals Ltd
(Registration number: 12213365)

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

A R Structurals Ltd
(Registration number: 12213365)

Company Information

Directors

A Allebone

R Allebone

Registered office

134C London Rd
Chatteris
Cambridgeshire
PE16 6SG

Registered number

12213365

 

A R Structurals Ltd
(Registration number: 12213365)

Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed Assets

 

Tangible Assets

4

104,489

73,091

Current assets

 

Stocks

5

282,452

233,712

Debtors

6

53,404

24,957

Cash at bank and in hand

 

8,988

68,649

 

344,844

327,318

Creditors: Amounts falling due within one year

7

(179,396)

(185,102)

Net current assets

 

165,448

142,216

Total assets less current liabilities

 

269,937

215,307

Provisions for liabilities

-

27,000

Net assets

 

269,937

242,307

Capital and Reserves

 

Called up share capital

100

100

Retained Earnings

269,837

242,207

Shareholders' funds

 

269,937

242,307

 

A R Structurals Ltd
(Registration number: 12213365)

Balance Sheet as at 30 September 2024

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 February 2025 and signed on its behalf by:
 

.........................................
A Allebone
Director

.........................................
R Allebone
Director

 

A R Structurals Ltd
(Registration number: 12213365)

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
134C London Rd
Chatteris
Cambridgeshire
PE16 6SG

These financial statements were authorised for issue by the Board on 26 February 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

A R Structurals Ltd
(Registration number: 12213365)

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Land and buildings

15% reducing balance per annum

Furniture, fittings and equipment

20% reducing balance per annum

Plant and machinery

20% reducing balance per annum

Motor vehicles

30% reducing balance per annum

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

 

A R Structurals Ltd
(Registration number: 12213365)

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

 

A R Structurals Ltd
(Registration number: 12213365)

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

4

Tangible Assets

Land and buildings
£

Furniture, fittings and equipment
 £

Motor vehicles
 £

Plant and machinery
£

Total
£

Cost or valuation

At 1 October 2023

1,000

908

73,883

59,810

135,601

Additions

-

2,128

70,215

7,330

79,673

Disposals

-

-

(40,000)

(19,000)

(59,000)

At 30 September 2024

1,000

3,036

104,098

48,140

156,274

Depreciation

At 1 October 2023

387

190

29,456

32,477

62,510

Charge for the year

93

412

6,367

4,621

11,493

Eliminated on disposal

-

-

(11,000)

(11,218)

(22,218)

At 30 September 2024

480

602

24,823

25,880

51,785

Carrying amount

At 30 September 2024

520

2,434

79,275

22,260

104,489

At 30 September 2023

613

718

44,427

27,333

73,091

 

A R Structurals Ltd
(Registration number: 12213365)

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

5

Stocks

2024
£

2023
£

Work in progress

282,452

233,712

6

Debtors

Current

2024
£

2023
£

Trade Debtors

50,003

13,201

Prepayments

3,401

11,009

Other debtors

-

747

 

53,404

24,957

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade Creditors

5,839

16,098

Taxation and social security

19,101

35,404

Accruals and deferred income

-

291

Other creditors

154,456

133,309

179,396

185,102