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COMPANY REGISTRATION NUMBER: 12696509
WEST LEEDS CIVILS LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
28 June 2024
WEST LEEDS CIVILS LIMITED
STATEMENT OF FINANCIAL POSITION
28 June 2024
2024
2023
Note
£
£
£
£
FIXED ASSETS
Tangible assets
6
1,108,595
490,712
CURRENT ASSETS
Stocks
40,000
60,000
Debtors
7
840,937
362,515
Cash at bank and in hand
243,585
53,775
------------
---------
1,124,522
476,290
CREDITORS: amounts falling due within one year
8
( 600,990)
( 197,972)
------------
---------
NET CURRENT ASSETS
523,532
278,318
------------
---------
TOTAL ASSETS LESS CURRENT LIABILITIES
1,632,127
769,030
CREDITORS: amounts falling due after more than one year
9
( 508,256)
( 494,370)
------------
---------
NET ASSETS
1,123,871
274,660
------------
---------
CAPITAL AND RESERVES
Called up share capital
1
1
Profit and loss account
1,123,870
274,659
------------
---------
SHAREHOLDERS FUNDS
1,123,871
274,660
------------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the period ending 28 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
WEST LEEDS CIVILS LIMITED
STATEMENT OF FINANCIAL POSITION (continued)
28 June 2024
These financial statements were approved by the board of directors and authorised for issue on 9 June 2025 , and are signed on behalf of the board by:
A Atkins
Director
Company registration number: 12696509
WEST LEEDS CIVILS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
PERIOD ENDED 28 JUNE 2024
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 4, Brown Avenue, Leeds, LS11 0DS, United Kingdom.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover comprises revenue recognised by the company in respect of services provided, exclusive of Value Added Tax. In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.
Income tax
Deferred Taxation is provided using the liability method on all timing differences that have originated but not reversed at the balance sheet date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently state at cost less any accumulated depreciation.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery
-
20% straight line
Fixtures and fittings
-
20% straight line
Motor vehicles
-
20% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the period amounted to 2 (2023: 1 ).
5. TAX ON PROFIT
Major components of tax income
2024
2023
£
£
Current tax:
Adjustments in respect of prior periods
( 4,820)
Corporation tax refund
( 4,811)
-------
----
Total current tax
( 9,631)
-------
----
-------
----
Tax on profit
( 9,631)
-------
----
6. TANGIBLE ASSETS
Plant and machinery
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 30 June 2023
672,930
2,048
51,600
726,578
Additions
1,029,223
7,138
126,239
1,162,600
Disposals
( 303,786)
( 303,786)
------------
-------
---------
------------
At 28 June 2024
1,398,367
9,186
177,839
1,585,392
------------
-------
---------
------------
Depreciation
At 30 June 2023
218,920
410
16,536
235,866
Charge for the period
279,673
1,837
32,261
313,771
Disposals
( 72,840)
( 72,840)
------------
-------
---------
------------
At 28 June 2024
425,753
2,247
48,797
476,797
------------
-------
---------
------------
Carrying amount
At 28 June 2024
972,614
6,939
129,042
1,108,595
------------
-------
---------
------------
At 29 June 2023
454,010
1,638
35,064
490,712
------------
-------
---------
------------
7. DEBTORS
2024
2023
£
£
Trade debtors
464,768
24,479
Other debtors
376,169
338,036
---------
---------
840,937
362,515
---------
---------
8. CREDITORS: amounts falling due within one year
2024
2023
£
£
Trade creditors
321,904
113,081
Corporation tax
4,902
Social security and other taxes
6,267
2,283
Other creditors
272,819
77,706
---------
---------
600,990
197,972
---------
---------
9. CREDITORS: amounts falling due after more than one year
2024
2023
£
£
Other creditors
508,256
494,370
---------
---------