Registered number
05900251
Aristocrat Signs Ltd
Filleted Accounts
30 September 2024
Aristocrat Signs Ltd
Registered number: 05900251
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 3,313 4,380
Current assets
Stocks 500 500
Debtors 4 12,179 10,830
Cash at bank and in hand 8,234 8,449
20,913 19,779
Creditors: amounts falling due within one year 5 (14,818) (13,176)
Net current assets 6,095 6,603
Total assets less current liabilities 9,408 10,983
Creditors: amounts falling due after more than one year 6 (2,000) (4,000)
Provisions for liabilities (629) (829)
Net assets 6,779 6,154
Capital and reserves
Called up share capital 100 100
Profit and loss account 6,679 6,054
Shareholders' funds 6,779 6,154
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs L Hawthorne
Director
Approved by the board on 25 March 2025
Aristocrat Signs Ltd
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% reducing balance
Motor vehicles 25% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 October 2023 24,294 12,425 36,719
At 30 September 2024 24,294 12,425 36,719
Depreciation
At 1 October 2023 20,735 11,604 32,339
Charge for the year 887 180 1,067
At 30 September 2024 21,622 11,784 33,406
Net book value
At 30 September 2024 2,672 641 3,313
At 30 September 2023 3,559 821 4,380
4 Debtors 2024 2023
£ £
Trade debtors 11,790 10,482
Other debtors 389 348
12,179 10,830
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 2,000 2,000
Trade creditors 785 894
Taxation and social security costs 9,868 7,889
Other creditors 2,165 2,393
14,818 13,176
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 2,000 4,000
7 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
Mr R and Mrs L Hawthorn
Directors loan account (66) 42,817 (43,060) (309)
(66) 42,817 (43,060) (309)
8 Controlling party
The ultimate controlling party is the directors Mr and Mrs Hawthorne.
7 Related party transactions
Included in other creditors is an amount owed to the directors of £309 (2023 - £66). This amount is undated, unsecured, interest free and repayable upon demand.
9 Other information
Aristocrat Signs Ltd is a private company limited by shares and incorporated in England. It's registered office is:
173 Hunts Pond Road
Park Gate
Southampton
Hampshire
SO31 6RD
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