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REGISTERED NUMBER: 11713879 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

R.A.S MASONRY LTD

R.A.S MASONRY LTD (REGISTERED NUMBER: 11713879)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


R.A.S MASONRY LTD

COMPANY INFORMATION
For The Year Ended 31 December 2024







DIRECTOR: Mr Robert Adam Salt





REGISTERED OFFICE: 15 Ings Lane
Brompton-By-Sawdon
Scarborough
North Yorkshire
YO13 9DR





REGISTERED NUMBER: 11713879 (England and Wales)





ACCOUNTANTS: Fortus Limited
Business Advisors & Accountants
5&6 Manor Court
Manor Garth
Scarborough
North Yorkshire
YO11 3TU

R.A.S MASONRY LTD (REGISTERED NUMBER: 11713879)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 41,295 29,825

CURRENT ASSETS
Stocks 19,800 14,000
Debtors 5 23,625 12,275
Cash at bank 55,467 222,997
98,892 249,272
CREDITORS
Amounts falling due within one year 6 42,911 128,544
NET CURRENT ASSETS 55,981 120,728
TOTAL ASSETS LESS CURRENT LIABILITIES 97,276 150,553

CREDITORS
Amounts falling due after more than
one year

7

(20,481

)

(28,673

)

PROVISIONS FOR LIABILITIES (10,324 ) (7,456 )
NET ASSETS 66,471 114,424

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 66,371 114,324
SHAREHOLDERS' FUNDS 66,471 114,424

R.A.S MASONRY LTD (REGISTERED NUMBER: 11713879)

BALANCE SHEET - continued
31 December 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 May 2025 and were signed by:





Mr Robert Adam Salt - Director


R.A.S MASONRY LTD (REGISTERED NUMBER: 11713879)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2024


1. STATUTORY INFORMATION

R.A.S Masonry Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


The level of rounding used in the financial statements is to the nearest £1.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
The turnover shown in the profit and loss account represents the total invoice value, excluding value
added tax, of sales made during the year. Sales are recognised in the profit and loss account in the
period in which the sales relates.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 33% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of costs and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

R.A.S MASONRY LTD (REGISTERED NUMBER: 11713879)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2024


2. ACCOUNTING POLICIES - continued

Government grants
The company has adopted the accrual model in regards to grants.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 7 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2024 18,045 54,571 2,897 75,513
Additions 22,072 - 4,018 26,090
At 31 December 2024 40,117 54,571 6,915 101,603
DEPRECIATION
At 1 January 2024 10,759 32,098 2,831 45,688
Charge for year 8,313 5,618 689 14,620
At 31 December 2024 19,072 37,716 3,520 60,308
NET BOOK VALUE
At 31 December 2024 21,045 16,855 3,395 41,295
At 31 December 2023 7,286 22,473 66 29,825

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 January 2024
and 31 December 2024 54,025
DEPRECIATION
At 1 January 2024 31,885
Charge for year 5,535
At 31 December 2024 37,420
NET BOOK VALUE
At 31 December 2024 16,605
At 31 December 2023 22,140

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 542 246
Other debtors 23,083 12,029
23,625 12,275

R.A.S MASONRY LTD (REGISTERED NUMBER: 11713879)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 2,687 2,662
Hire purchase contracts 5,479 5,987
Trade creditors 7,220 13,152
Taxation and social security 18,344 38,924
Other creditors 9,181 67,819
42,911 128,544

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 15,295 18,007
Hire purchase contracts 5,186 10,666
20,481 28,673

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 10,665 16,653

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the year end, the balance owed by the director totalled £5,999. Interest is charged on the loan at the official rate and the loan is repayable on demand.