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|ProprietorandProfessionalAdvisers|,1|
|---|---|
|Accountant's Report|2|
|ProlitandLossAccount||
|BalanceSheet|4|
|Notes to theAccounts|5-'t2|





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|||2023|2022|
|---|---|---|---|
|||e|€|
||Note|||
|Turnover|2|467,15'l|454,797|
|Coslof sales|2|252,771|259,457|
|Grossprofit||214,380|195,340|
|Expenditure|2|||
|Premisescosts||47,123|45,736|
|Motor expenses||23,452|22,504|
|Officecosts||2,157|1,024|
|Legal and protessional||1,550|1,400|
|Repairsand maintenance||39,043|16,213|
|Depreciation||29,869|32,706|
|Profit onthedisposal of rixed assets|||(3,204)|
|General expenses||14,546|12,806|
|Financecharges||5,887|7,960|
|||163,6r'|13?,145|
|Protitlorthe year||50,753|58,195|





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|RFPrice<br>Balance Sheet<br>31 December 2023||||
|---|---|---|---|
|||2023|2022|
|||cc||
|Fixedassets||||
|Tangibleassets||4't4,614||
|Current assets<br>Stocks|5|1'19,505|93,922|
|Debtors|6|29,729|44 ,414|
|Cash atbank||(31,049)<br>118,185|(46,441)<br>91,895|
|Currentliabilities||||
|Nelcufrentassets||53,006|36,991|
|Long-termliabilities|I|(90,920)(116,s60)||
|Netassets||376,700332,016||
|Financed by:||||
|Capitalaccount|I|376,700|332,016|





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|RFPrice<br>Notes tothe Accounts(continued)<br>Yearended 31 December2023|||
|---|---|---|
||2023|20?2|
|Motor expenses|||
|Vehicle andplantexpenses|23,452|22,504|
||2023|2022|
||t|L|
|Oflicecosts|||
|Printing, postage andstationery|1,483|544|
|Telephone|674|480|
||2023|2022|
||tt||
|Legalandprolessional|||
|Accountancylees|1,550|1,400|
||2023|2022|
||LT||
|Repairsand maintenance|||
|Repairsand maintenance|39,043|16,213|
||2023|2022|
||e|t|
|Depreciation|||
|Depreciation|29,869|32,706|





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||2023|2022|
|---|---|---|
||e|I|
|Profiv(loss)ondisposato{lixedassets|||
|Profiv(loss)ondisposaloftangiblefixed assets|||
||2023|2022|
||t|I|
|Generalexpenses|||
|General insurance|12,399|10,931|
|Sundryexpenses|2,147|1,875|
||14S46|11306|
||2023|2022|
|||e|
|Financecharges|||
|Bankcharges|3,490|3,820|
|Bankloaninterest payable||2,571|
|Hirepulchasefinancecharges|822|1,569|
||5,887|7,960|





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|4Tangibleassets|||||
|---|---|---|---|---|
||Landand|Plant and|l\ilotor|Total|
||buildings|machinery|vehicles||
||2|t|L|t|
|Cost|||||
|At'1January2023|279,962|326,498|36,593|643,053|
|Additions||32,898||32,898|
|At31December2023|279,962|359,396|36,593|675,951|
|Depreciation|||||
|At1January 2023|40,535|155,6,13|35,290|231,468|
|Charge|5,O27|24,446|396|29,869|
|At31December2023|45,562|180,089|35,686|261,337|
|Netbook value|||||
|At31December2023|234,400|179,307|907|4't4,614|
|At31December2022|239,427|170,855|1,303|411,585|



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||2023|2022|
|---|---|---|
||I|r|
|1|19,505|93,922|





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|6Debtors|||
|---|---|---|
||2023|2022|
||t|e|
|VATrecoverable|8,759|7,366|
|Prepayments andaccruedincome|20,970|37,048|
||29,729|44,414|
|7Currentliabilities|||
||2023|2022|
||t||
|Tradecreditors|4,808|838|
|ObligatlonsunderIinanceleasesandhirepurchase contracts|36,012|39,807|
|Family loan|22,859|12,859|
|Accruals|1,500|1,400|
||65,179|54,904|



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|||2023|2022|
|---|---|---|---|
|||t|o|
|Bank|loans|41,786|67,426|
|Trade|credltors|49,134|49,134|
|||90,920|116,560|





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|RFPrice<br>Notesto the Accounts(continued)<br>Yearended31December2023|||
|---|---|---|
|9Capitalaccount|||
||2023|2022|
||LT||
|At1January2023|332,016|296,204|
|Net profitfortheyear|50,753|58,195|
|Drawings|(6,06e)|(22,383\|
|At3lDecember2023|376,700|332,016|