REGISTERED NUMBER: 03732776 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

S & A CARPENTRY LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S Cooper

Mrs A M Cooper

SECRETARY:

Mrs A M Cooper

REGISTERED OFFICE:

Grange Farm Barn

Wollaston

Church Eaton

Stafford

Staffordshire

ST20 0AA

REGISTERED NUMBER:

03732776 (England and Wales)

ACCOUNTANTS:

Wright & Co Partnership Limited

Chartered Accountants

The Squires

5 Walsall Street

Wednesbury

West Midlands

WS10 9BZ

BANKERS:

Barclays Bank plc

P O Box 202

Stoke on Trent

ST1 2PJ

FIXED ASSETS

Tangible assets

4

115,123

109,822

CURRENT ASSETS

Debtors

19,170

42,295

Cash at bank

3,232

7,156

22,402

49,451

CREDITORS

Amounts falling due within one year

40,645

44,785

NET CURRENT (LIABILITIES)/ASSETS

(18,243

)

4,666

TOTAL ASSETS LESS CURRENT LIABILITIES

96,880

114,488

CREDITORS

Amounts falling due after more than one year

9,444

3,750

NET ASSETS

87,436

110,738

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

87,434

110,736

SHAREHOLDERS' FUNDS

87,436

110,738

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 3 August 2025 and were signed on its behalf by:

Mrs A M Cooper - Director

1.	STATUTORY INFORMATION

S & A Carpentry Limited 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant & machinery

-

10% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

342,297

Additions

35,479

At 31 March 2025

377,776

DEPRECIATION

At 1 April 2024

232,475

Charge for year

30,178

At 31 March 2025

262,653

NET BOOK VALUE

At 31 March 2025

115,123

At 31 March 2024

109,822

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2024

and 31 March 2025

23,990

DEPRECIATION

At 1 April 2024

22,639

Charge for year

338

At 31 March 2025

22,977

NET BOOK VALUE

At 31 March 2025

1,013

At 31 March 2024

1,351