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Registered number: 05515718
Alan Rawlinson Carpentry Services Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Garrett Adam Accountants Limited
ACCA
3 Johnsons Barns
Waterworks Road
Petersfield
Hampshire
GU32 2BY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05515718
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 29,907 44,919
29,907 44,919
CURRENT ASSETS
Stocks 5 35,873 80,749
Debtors 6 120,686 144,046
Cash at bank and in hand 15,837 54,556
172,396 279,351
Creditors: Amounts Falling Due Within One Year 7 (189,822 ) (251,151 )
NET CURRENT ASSETS (LIABILITIES) (17,426 ) 28,200
TOTAL ASSETS LESS CURRENT LIABILITIES 12,481 73,119
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (6,928 ) (9,774 )
NET ASSETS 5,553 63,345
CAPITAL AND RESERVES
Called up share capital 10 1,001 1,001
Profit and Loss Account 4,552 62,344
SHAREHOLDERS' FUNDS 5,553 63,345
Page 1
Page 2
For the year ending 31 August 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.
The financial statements were approved by the board of directors on 21 May 2025 and were signed on its behalf by:
Mr Gareth Harwood
Director
21/05/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Alan Rawlinson Carpentry Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05515718 . The registered office is 1 Woolmer Gardens, Longmoor Road, Liphook, Hampshire, GU30 7PB.
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.
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 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2023: 17)
19 17
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2023 91,521 125,313 15,432 232,266
Additions - - 510 510
Disposals - (47,333 ) - (47,333 )
As at 31 August 2024 91,521 77,980 15,942 185,443
Depreciation
As at 1 September 2023 73,585 101,089 12,673 187,347
Provided during the period 4,485 5,090 628 10,203
Disposals - (42,014 ) - (42,014 )
As at 31 August 2024 78,070 64,165 13,301 155,536
Net Book Value
As at 31 August 2024 13,451 13,815 2,641 29,907
As at 1 September 2023 17,936 24,224 2,759 44,919
5. Stocks
2024 2023
£ £
Stock 2,000 2,000
Work in progress 33,873 78,749
35,873 80,749
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 91,193 113,085
Prepayments and accrued income 15,935 14,696
Other debtors - 349
VAT 13,558 15,916
120,686 144,046
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 55,319 60,544
Other loans 4,872 -
Corporation tax 48,494 35,396
Other taxes and social security 21,726 19,166
Net wages 7,281 6,568
Other creditors 22,205 25,425
Accruals and deferred income 29,925 104,052
189,822 251,151
8. Deferred Taxation
The deferred tax has been calculated at the effective rate of 25% (2023:24%)
The deferred tax provision is expected to reverse over a number of years as accelerated capital allowances reduce.
2024 2023
£ £
Other timing differences 6,928 9,774
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 September 2023 9,774 9,774
Reversals (2,846 ) (2,846)
Balance at 31 August 2024 6,928 6,928
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,001 1,001
Page 5