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Registration number: 06692435

Steven Paul Construction Limited

Annual Report and Unaudited Abridged Financial Statements

for the Year Ended 30 September 2024

 

Steven Paul Construction Limited

Contents

Company Information

1

Abridged Balance Sheet

2 to 3

Notes to the Unaudited Abridged Financial Statements

4 to 6

 

Steven Paul Construction Limited

Company Information

Director

R G Callenberg

Company secretary

G A Jacobs

Registered office

Suite 1B1 Argyle House
Northside
Joel Street
Northwood Hills
HA6 1NW

 

Steven Paul Construction Limited

(Registration number: 06692435)
Abridged Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

3

12,586

14,707

Current assets

 

Stocks

-

615

Debtors

3,882

10,597

Cash at bank and in hand

 

6,350

24

 

10,232

11,236

Creditors: Amounts falling due within one year

(33,846)

(51,239)

Net current liabilities

 

(23,614)

(40,003)

Total assets less current liabilities

 

(11,028)

(25,296)

Creditors: Amounts falling due after more than one year

(6,297)

(10,803)

Net liabilities

 

(17,325)

(36,099)

Capital and reserves

 

Called up share capital

1

1

Retained earnings

(17,326)

(36,100)

Shareholders' deficit

 

(17,325)

(36,099)

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.

Director's 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 director acknowledges his 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.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

 

Steven Paul Construction Limited

(Registration number: 06692435)
Abridged Balance Sheet as at 30 September 2024

Approved and authorised by the director on 9 April 2025
 

.........................................
R G Callenberg
Director

   
     
 

Steven Paul Construction Limited

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

1

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 abridged 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).

Basis of preparation

These abridged 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 deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

 

Steven Paul Construction Limited

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

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

Plant and machinery

25% on reducing balance basis

Computer equipment

25% on straight line basis

Motor vehicles

25% on reducing balance basis

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.

2

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

 

Steven Paul Construction Limited

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

3

Tangible assets

Fixtures and fittings
£

Plant and machinery
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 October 2023

871

6,654

20,135

27,660

Additions

541

1,506

-

2,047

Disposals

(134)

(709)

-

(843)

At 30 September 2024

1,278

7,451

20,135

28,864

Depreciation

At 1 October 2023

871

5,789

6,293

12,953

Charge for the year

124

552

3,461

4,137

Eliminated on disposal

(134)

(678)

-

(812)

At 30 September 2024

861

5,663

9,754

16,278

Carrying amount

At 30 September 2024

417

1,788

10,381

12,586

At 30 September 2023

-

865

13,842

14,707

4

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

1

1

1

1