Dowding & Harris Limited 10452633 false 2022-04-01 2023-03-31 2023-03-31 The principal activity of the company is to provide waste drying services Digita Accounts Production Advanced 6.30.9574.0 true true 10452633 2022-04-01 2023-03-31 10452633 2023-03-31 10452633 core:RetainedEarningsAccumulatedLosses 2023-03-31 10452633 core:ShareCapital 2023-03-31 10452633 core:CurrentFinancialInstruments 2023-03-31 10452633 core:CurrentFinancialInstruments core:WithinOneYear 2023-03-31 10452633 core:FurnitureFittingsToolsEquipment 2023-03-31 10452633 bus:SmallEntities 2022-04-01 2023-03-31 10452633 bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 10452633 bus:FullAccounts 2022-04-01 2023-03-31 10452633 bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 10452633 bus:RegisteredOffice 2022-04-01 2023-03-31 10452633 bus:Director1 2022-04-01 2023-03-31 10452633 bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 10452633 core:FurnitureFittingsToolsEquipment 2022-04-01 2023-03-31 10452633 core:PlantMachinery 2022-04-01 2023-03-31 10452633 countries:EnglandWales 2022-04-01 2023-03-31 10452633 2022-03-31 10452633 core:FurnitureFittingsToolsEquipment 2022-03-31 10452633 2021-04-01 2022-03-31 10452633 2022-03-31 10452633 core:RetainedEarningsAccumulatedLosses 2022-03-31 10452633 core:ShareCapital 2022-03-31 10452633 core:CurrentFinancialInstruments 2022-03-31 10452633 core:CurrentFinancialInstruments core:WithinOneYear 2022-03-31 10452633 core:FurnitureFittingsToolsEquipment 2022-03-31 iso4217:GBP xbrli:pure

Registration number: 10452633

Dowding & Harris Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2023

 

Dowding & Harris Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 5

 

Dowding & Harris Limited

(Registration number: 10452633)
Balance Sheet as at 31 March 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

50,741

82,777

Investment property

5

1,600

1,600

 

52,341

84,377

Current assets

 

Debtors

6

622

329

Cash at bank and in hand

 

57

59

 

679

388

Creditors: Amounts falling due within one year

7

(117,505)

(115,467)

Net current liabilities

 

(116,826)

(115,079)

Net liabilities

 

(64,485)

(30,702)

Capital and reserves

 

Called up share capital

100

100

Retained earnings

(64,585)

(30,802)

Shareholders' deficit

 

(64,485)

(30,702)

For the financial year ending 31 March 2023 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 accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 15 September 2023
 

.........................................
Mr D Barnard
Director

 

Dowding & Harris Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
394 Melton Road
Sprotbrough
Doncaster
South Yorkshire
DN5 7PA

These financial statements were authorised for issue by the director on 15 September 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis but for the reasons set out in the direcors report this may not be appropriate.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

25% reducing balance

 

Dowding & Harris Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2022 - 1).

 

Dowding & Harris Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 April 2022

265,141

265,141

Disposals

(27,181)

(27,181)

At 31 March 2023

237,960

237,960

Depreciation

At 1 April 2022

182,364

182,364

Charge for the year

16,914

16,914

Eliminated on disposal

(12,059)

(12,059)

At 31 March 2023

187,219

187,219

Carrying amount

At 31 March 2023

50,741

50,741

At 31 March 2022

82,777

82,777

5

Investment properties

2023
£

At 1 April

1,600

At 31 March

1,600

The director considers there is no material difference in the property valuation as at 31 March 2023.

6

Debtors

2023
£

2022
£

Other debtors

622

329

622

329

 

Dowding & Harris Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

7

Creditors

Creditors: amounts falling due within one year

Note

2023
£

2022
£

Due within one year

 

Amounts owed to related parties

34,133

33,033

Other creditors

 

82,582

81,834

Accrued expenses

 

790

600

 

117,505

115,467