REGISTERED NUMBER: 09589028 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2018

for

A&R Building Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs SN Patel

Mr NK Patel

REGISTERED OFFICE:

Elthorne Gate

64 High Street

Pinner

Middlesex

HA5 5QA

REGISTERED NUMBER:

09589028 (England and Wales)

ACCOUNTANTS:

Aequitas

Chartered Accountants

Elthorne Gate

64 High Street

Pinner

HA5 5QA

FIXED ASSETS

Tangible assets

4

12,100

18,206

CURRENT ASSETS

Debtors

5

48,000

12,000

Cash at bank and in hand

91,780

109,839

139,780

121,839

CREDITORS

Amounts falling due within one year

6

51,890

82,873

NET CURRENT ASSETS

87,890

38,966

TOTAL ASSETS LESS CURRENT LIABILITIES

99,990

57,172

PROVISIONS FOR LIABILITIES

2,299

-

NET ASSETS

97,691

57,172

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

97,591

57,072

97,691

57,172

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2018 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 of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors on 24 December 2018 and were signed on its behalf by:

Mr NK Patel - Director

1.	STATUTORY INFORMATION

A&R Building Services 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.

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

functional currency of the company. Monetary amounts in these financial statements are rounded to

the nearest £.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A

These financial statements for the year ended 31 March 2018 are the first that are prepared in

accordance with FRS 102 Section 1A. The previous financial statements were prepared in accordance

with FRS 105, the date of transition to FRS 102 Section 1A is 1 April 2016.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for accessories and

services provided in the normal course of business, and is shown net of VAT and other sales related

taxes. The fair value of consideration takes into account trade discount, settlement discounts and

volume rebates. Turnover represents revenue generated from construction of domestic buildings.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2017 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2017

4,257

30,500

34,757

Additions

3,010

-

3,010

At 31 March 2018

7,267

30,500

37,767

DEPRECIATION

At 1 April 2017

1,301

15,250

16,551

Charge for year

1,491

7,625

9,116

At 31 March 2018

2,792

22,875

25,667

NET BOOK VALUE

At 31 March 2018

4,475

7,625

12,100

At 31 March 2017

2,956

15,250

18,206

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.18

31.3.17

£

£

Other debtors

48,000

12,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.18

31.3.17

£

£

Taxation and social security

35,513

40,979

Other creditors

16,377

41,894

51,890

82,873

7.	FIRST YEAR ADOPTION

No adjustments were required in equity or profit or loss for the year on transition to FRS 102 Section

1A.