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Registered number: 07841234
Dragon Courts Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2021
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07841234
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 16,435 25,557
16,435 25,557
CURRENT ASSETS
Stocks 4 1,000 1,000
Debtors 5 - 1,112
Cash at bank and in hand 95,012 111,954
96,012 114,066
Creditors: Amounts Falling Due Within One Year 6 (53,750 ) (89,101 )
NET CURRENT ASSETS (LIABILITIES) 42,262 24,965
TOTAL ASSETS LESS CURRENT LIABILITIES 58,697 50,522
NET ASSETS 58,697 50,522
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 58,597 50,422
SHAREHOLDERS' FUNDS 58,697 50,522
Page 1
Page 2
For the year ending 30 November 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andrew Walden
Director
10/08/2022
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight line
Motor Vehicles 25% Straight line
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2020: 2)
2 2
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3. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 December 2020 9,182 33,735 42,917
As at 30 November 2021 9,182 33,735 42,917
Depreciation
As at 1 December 2020 7,801 9,559 17,360
Provided during the period 690 8,432 9,122
As at 30 November 2021 8,491 17,991 26,482
Net Book Value
As at 30 November 2021 691 15,744 16,435
As at 1 December 2020 1,381 24,176 25,557
4. Stocks
2021 2020
£ £
Stock - materials and work in progress 1,000 1,000
1,000 1,000
5. Debtors
2021 2020
£ £
Due within one year
Trade debtors - 361
Other debtors - 751
- 1,112
6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 2,781 14,723
Bank loans and overdrafts 16,961 30,000
Corporation tax 13,233 10,168
Other taxes and social security 15,578 6,011
Directors' loan accounts 5,197 28,199
53,750 89,101
7. Share Capital
2021 2020
Allotted, Called up and fully paid 100 100
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8. General Information
Dragon Courts Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07841234 . The registered office is 20 Melton Road, Oakham, Rutland, LE15 6AY.
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