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REGISTERED NUMBER: 06113449 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

D & S ENTERPRISES (TENTERDEN) LIMITED

D & S ENTERPRISES (TENTERDEN) LIMITED (REGISTERED NUMBER: 06113449)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D & S ENTERPRISES (TENTERDEN) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: D G Broughton - Jones
Mrs S J Broughton Jones





SECRETARY: Mark Law Registrars Limited





REGISTERED OFFICE: 6 Red Barn Mews
Battle
East Sussex
TN33 0AG





REGISTERED NUMBER: 06113449 (England and Wales)





ACCOUNTANTS: MVL Business Services
A trading name of Xynamo 5 Limited
6 Red Barn Mews
Battle
East Sussex
TN33 0AG

D & S ENTERPRISES (TENTERDEN) LIMITED (REGISTERED NUMBER: 06113449)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 8,000 10,000
Tangible assets 5 16,076 6,474
24,076 16,474

CURRENT ASSETS
Stocks 13,993 10,977
Debtors 6 14,279 11,792
Cash at bank 30,477 49,264
58,749 72,033
CREDITORS
Amounts falling due within one year 7 23,260 26,056
NET CURRENT ASSETS 35,489 45,977
TOTAL ASSETS LESS CURRENT
LIABILITIES

59,565

62,451

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 59,465 62,351
59,565 62,451

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

D & S ENTERPRISES (TENTERDEN) LIMITED (REGISTERED NUMBER: 06113449)

BALANCE SHEET - continued
31 MARCH 2023


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

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 30 August 2023 and were signed on its behalf by:




D G Broughton - Jones - Director



Mrs S J Broughton Jones - Director


D & S ENTERPRISES (TENTERDEN) LIMITED (REGISTERED NUMBER: 06113449)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

D & S Enterprises (Tenterden) 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 has not been recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. The directors do not believe that this is necessary and accept this accounting treatment does not comply with the Financial Reporting Standard 102.

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.

D & S ENTERPRISES (TENTERDEN) LIMITED (REGISTERED NUMBER: 06113449)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 40,000
AMORTISATION
At 1 April 2022 30,000
Charge for year 2,000
At 31 March 2023 32,000
NET BOOK VALUE
At 31 March 2023 8,000
At 31 March 2022 10,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 33,290
Additions 17,490
Disposals (7,995 )
At 31 March 2023 42,785
DEPRECIATION
At 1 April 2022 26,816
Charge for year 5,358
Eliminated on disposal (5,465 )
At 31 March 2023 26,709
NET BOOK VALUE
At 31 March 2023 16,076
At 31 March 2022 6,474

D & S ENTERPRISES (TENTERDEN) LIMITED (REGISTERED NUMBER: 06113449)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 457 141
Tax 1,851 -
Prepayments and accrued income 11,431 11,114
Prepayments 540 537
14,279 11,792

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 247 2,572
Tax - 5,716
Social security and other taxes 51 115
VAT 4,403 4,771
Other creditors 2,921 2,097
Directors' current accounts 13,012 8,167
Accrued expenses 2,626 2,618
23,260 26,056

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2023 and 31 March 2022:

2023 2022
£    £   
D G Broughton - Jones
Balance outstanding at start of year (4,083 ) (427 )
Amounts advanced 3,937 14,992
Amounts repaid (6,360 ) (18,648 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (6,506 ) (4,083 )

Mrs S J Broughton Jones
Balance outstanding at start of year (4,083 ) (427 )
Amounts advanced 2,035 6,711
Amounts repaid (4,457 ) (10,367 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (6,505 ) (4,083 )

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £5,000 (2022 - £5,000) were paid to the directors .

During the year the company rented premises owned by the directors at market rent totalling £20,020.00 (2022 £20,020.00).

D & S ENTERPRISES (TENTERDEN) LIMITED (REGISTERED NUMBER: 06113449)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

10. ULTIMATE CONTROLLING PARTY

The controlling party is the directors by virtue of their shareholding..