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REGISTERED NUMBER: 04538949 (England and Wales)












Financial Statements

for the Year Ended 30 September 2024

for

WEST SUSSEX CARPENTRY & BUILDING LTD

WEST SUSSEX CARPENTRY & BUILDING LTD (REGISTERED NUMBER: 04538949)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WEST SUSSEX CARPENTRY & BUILDING LTD

Company Information
for the Year Ended 30 September 2024







DIRECTORS: P J George
J C Pratt
J G McGregor





SECRETARY: Mrs A Pratt





REGISTERED OFFICE: Unit 19b
The Wren Centre
Westbourne Road
Emsworth
Hampshire
PO10 7SU





REGISTERED NUMBER: 04538949 (England and Wales)





ACCOUNTANTS: Loveless & Co Accountants Ltd
Unit 19b
The Wren Centre
Westbourne Road
Emsworth
Hampshire
PO10 7SU

WEST SUSSEX CARPENTRY & BUILDING LTD (REGISTERED NUMBER: 04538949)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 34,417 39,502

CURRENT ASSETS
Stocks 309,842 210,995
Debtors 5 517,165 475,692
Cash at bank and in hand 629,954 411,883
1,456,961 1,098,570
CREDITORS
Amounts falling due within one year 6 1,031,685 743,228
NET CURRENT ASSETS 425,276 355,342
TOTAL ASSETS LESS CURRENT
LIABILITIES

459,693

394,844

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 459,691 394,842
SHAREHOLDERS' FUNDS 459,693 394,844

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

WEST SUSSEX CARPENTRY & BUILDING LTD (REGISTERED NUMBER: 04538949)

Balance Sheet - continued
30 September 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2025 and were signed on its behalf by:




P J George - Director



J C Pratt - Director


WEST SUSSEX CARPENTRY & BUILDING LTD (REGISTERED NUMBER: 04538949)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

West Sussex Carpentry & Building 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.

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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

WEST SUSSEX CARPENTRY & BUILDING LTD (REGISTERED NUMBER: 04538949)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 19 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 133,780
Additions 6,400
At 30 September 2024 140,180
DEPRECIATION
At 1 October 2023 94,278
Charge for year 11,485
At 30 September 2024 105,763
NET BOOK VALUE
At 30 September 2024 34,417
At 30 September 2023 39,502

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 494,558 455,946
Other debtors 22,607 19,746
517,165 475,692

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 57,316 12,545
Trade creditors 725,030 529,856
Taxation and social security 188,620 145,721
Other creditors 60,719 55,106
1,031,685 743,228

7. ULTIMATE CONTROLLING PARTY

The company is under the control of Mr J C Pratt and Mr P J George.