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A Class Plastering Ltd

Registered Number
09748814
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

A Class Plastering Ltd
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

Perry, Martin James

Registered Address

107 North Street
Martock
TA12 6EJ

Registered Number

09748814 (England and Wales)
A Class Plastering Ltd
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets4666888
666888
Current assets
Debtors53,2562,103
Cash at bank and on hand8,80518,468
12,06120,571
Creditors amounts falling due within one year6(8,511)(8,502)
Net current assets (liabilities)3,55012,069
Total assets less current liabilities4,21612,957
Provisions for liabilities(127)(169)
Net assets4,08912,788
Capital and reserves
Called up share capital100100
Profit and loss account3,98912,688
Shareholders' funds4,08912,788
The financial statements were approved and authorised for issue by the Director on 27 March 2025, and are signed on its behalf by:
Perry, Martin James
Director
Registered Company No. 09748814
A Class Plastering Ltd
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from rendering of services
Revenue 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.
Deferred tax
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Total

£
Cost or valuation
At 01 September 2310,000
At 31 August 2410,000
Amortisation and impairment
At 01 September 2310,000
At 31 August 2410,000
Net book value
At 31 August 24-
At 31 August 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 235,794
At 31 August 245,794
Depreciation and impairment
At 01 September 234,906
Charge for year222
At 31 August 245,128
Net book value
At 31 August 24666
At 31 August 23888
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,2562,103
Total3,2562,103
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables6611,217
Taxation and social security5,8626,101
Other creditors903146
Accrued liabilities and deferred income1,0851,038
Total8,5118,502
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.