2023-11-012024-10-312024-10-31false04921272R KENDALL (BUILDERS) 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R KENDALL (BUILDERS) LTD

Registered Number
04921272
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

R KENDALL (BUILDERS) LTD
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

KENDALL, Richard Jonathan

Registered Address

Hollyoaks
Dearham Bridge Road Crosby
Maryport
CA15 6RW

Registered Number

04921272 (England and Wales)
R KENDALL (BUILDERS) LTD
Statement of Financial Position
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3173,264158,828
173,264158,828
Current assets
Stocks4250500
Debtors5202,830192,039
Cash at bank and on hand10,14122,604
213,221215,143
Creditors amounts falling due within one year6(38,862)(33,976)
Net current assets (liabilities)174,359181,167
Total assets less current liabilities347,623339,995
Provisions for liabilities8(9,781)(4,989)
Net assets337,842335,006
Capital and reserves
Called up share capital11
Profit and loss account337,841335,005
Shareholders' funds337,842335,006
The financial statements were approved and authorised for issue by the Director on 26 March 2025, and are signed on its behalf by:
KENDALL, Richard Jonathan
Director
Registered Company No. 04921272
R KENDALL (BUILDERS) LTD
Notes to the Financial Statements
for the year ended 31 October 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.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Turnover policy
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/or 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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery10
Vehicles20
Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year44
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Total

££££
Cost or valuation
At 01 November 23140,00018,93238,395197,327
Additions-3,40020,00023,400
Disposals--(13,900)(13,900)
At 31 October 24140,00022,33244,495206,827
Depreciation and impairment
At 01 November 23-10,85727,64238,499
Charge for year-8363,5734,409
Revaluation surplus--(9,345)(9,345)
At 31 October 24-11,69321,87033,563
Net book value
At 31 October 24140,00010,63922,625173,264
At 31 October 23140,0008,07510,753158,828
4.Stocks

2024

2023

££
Raw materials and consumables250500
Total250500
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables173,704164,150
Other debtors6,47210,268
Prepayments and accrued income22,65417,621
Total202,830192,039
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables28,75320,206
Taxation and social security8,40012,170
Accrued liabilities and deferred income1,7091,600
Total38,86233,976
7.Creditors: amounts due after one year
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)9,7814,989
Total9,7814,989
9.Related party transactions
The following amounts were outstanding at the reporting end date: Amounts due from related parties R Kendall (Properties) Ltd - £159,445 (2023 - £162,445). The loan is interest free and repayable on demand.