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Registered number: 07035777
York Builder.Com Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
R Stride & Co LLP
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 07035777
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 40,459 50,199
40,459 50,199
CURRENT ASSETS
Stocks 5 125,000 224,335
Debtors 6 45,848 114,099
Cash at bank and in hand 135,834 70,982
306,682 409,416
Creditors: Amounts Falling Due Within One Year 7 (221,997 ) (158,361 )
NET CURRENT ASSETS (LIABILITIES) 84,685 251,055
TOTAL ASSETS LESS CURRENT LIABILITIES 125,144 301,254
Creditors: Amounts Falling Due After More Than One Year 8 - (4,330 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (12,476 )
NET ASSETS 125,144 284,448
CAPITAL AND RESERVES
Called up share capital 9 110 110
Profit and Loss Account 125,034 284,338
SHAREHOLDERS' FUNDS 125,144 284,448
Page 1
Page 2
For the 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.
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 Clive Scotter
Director
Ms Paula Thompson
Director
15th April 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 October 2022 110 228,382 228,492
Profit for the year and total comprehensive income - 175,956 175,956
Dividends paid - (120,000) (120,000)
As at 30 September 2023 and 1 October 2023 110 284,338 284,448
Loss for the year and total comprehensive income - (3,321 ) (3,321)
Dividends paid - (155,983) (155,983)
As at 30 September 2024 110 125,034 125,144
Page 3
Page 4
Notes to the Financial Statements
1. General Information
York Builder.Com Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07035777 . The registered office is Station Yard, Naburn, York, YO19 4RW.
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:
Plant & Machinery 20%
Motor Vehicles 25%
Fixtures & Fittings 20%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2023 107,960 47,503 11,539 167,002
Additions - - 1,094 1,094
As at 30 September 2024 107,960 47,503 12,633 168,096
Depreciation
As at 1 October 2023 71,882 36,000 8,921 116,803
Provided during the period 7,216 2,876 742 10,834
As at 30 September 2024 79,098 38,876 9,663 127,637
Net Book Value
As at 30 September 2024 28,862 8,627 2,970 40,459
As at 1 October 2023 36,078 11,503 2,618 50,199
5. Stocks
2024 2023
£ £
Stock 20,000 -
Work in progress 105,000 224,335
125,000 224,335
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 39,059 108,101
Other debtors 6,789 5,998
45,848 114,099
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 148,328 67,215
Bank loans and overdrafts 4,330 10,000
Corporation tax 103 55,286
PAYE (Current liabilities - creditors < 1 year) 45,768 10,900
VAT 18,737 7,437
Pension Control (Current liabilities - creditors < 1 year) - 3,146
Accruals and deferred income 3,295 3,295
Directors' loan accounts 1,436 1,082
221,997 158,361
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 4,330
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 110 110
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr Clive Scotter 103,699 80,000
Ms Paula Thompson 52,284 40,000
Page 6