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Registered number: 03549071
Rees & Moore Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Xeinadin South Wales & West Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03549071
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 170,360 170,415
170,360 170,415
CURRENT ASSETS
Debtors 5 696 1,038
Cash at bank and in hand 6,360 996
7,056 2,034
Creditors: Amounts Falling Due Within One Year 6 (160,707 ) (164,014 )
NET CURRENT ASSETS (LIABILITIES) (153,651 ) (161,980 )
TOTAL ASSETS LESS CURRENT LIABILITIES 16,709 8,435
NET ASSETS 16,709 8,435
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 16,707 8,433
SHAREHOLDERS' FUNDS 16,709 8,435
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Peter Rees
Director
13/01/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rees & Moore Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03549071 . The registered office is Celtic House, Caxton Place, Pentwyn, Cardiff, CF23 8HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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:
Freehold Investment property not depreciated
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2023 189,452 800 190 190,442
As at 30 April 2024 189,452 800 190 190,442
Depreciation
As at 1 May 2023 19,258 721 48 20,027
Provided during the period - 20 35 55
As at 30 April 2024 19,258 741 83 20,082
...CONTINUED
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Page 4
Net Book Value
As at 30 April 2024 170,194 59 107 170,360
As at 1 May 2023 170,194 79 142 170,415
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income - 342
Other debtors 696 696
696 1,038
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 3,066 2,118
Accrued expenses 1,028 126
Directors' loan accounts 156,613 161,770
160,707 164,014
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
8. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 1,000 2,000
9. Related Party Transactions
As at balance sheet date, the company owed the directors £156,613 (2023: £161,770).
10. Ultimate Controlling Party
Ultimate control is held by the directors P Rees & S Moore by virtue of their ownership of 100% of the issued share capital in the company.
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