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REGISTERED NUMBER: 03005537 (England and Wales)















Unaudited Financial Statements

for the Period 1 February 2022 to 31 July 2023

for

D J Kershaw Limited

D J Kershaw Limited (Registered number: 03005537)






Contents of the Financial Statements
for the Period 1 February 2022 to 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D J Kershaw Limited

Company Information
for the Period 1 February 2022 to 31 July 2023







DIRECTORS: D Kershaw
Mrs S C Reeves





REGISTERED OFFICE: Suite 7, Wessex House
St. Leonards Road
Bournemouth
Dorset
BH8 8QS





REGISTERED NUMBER: 03005537 (England and Wales)





ACCOUNTANTS: Rawlence and Browne UDY Limited
T/A Potter and Pollard
Unit 17 Lancaster Road
Sarum Business Park
Old Sarum
Salisbury
Wiltshire
SP4 6FB

D J Kershaw Limited (Registered number: 03005537)

Balance Sheet
31 July 2023

31.7.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 15,629 19,905

CURRENT ASSETS
Stocks 300 300
Debtors 5 885,611 854,890
Investments 6 250,000 -
Cash at bank and in hand 364,248 691,472
1,500,159 1,546,662
CREDITORS
Amounts falling due within one year 7 174,253 146,887
NET CURRENT ASSETS 1,325,906 1,399,775
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,341,535

1,419,680

CAPITAL AND RESERVES
Called up share capital 159 300
Capital redemption reserve 8 141 -
Retained earnings 8 1,341,235 1,419,380
1,341,535 1,419,680

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 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.

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 11 October 2023 and were signed on its behalf by:





Mrs S C Reeves - Director


D J Kershaw Limited (Registered number: 03005537)

Notes to the Financial Statements
for the Period 1 February 2022 to 31 July 2023

1. STATUTORY INFORMATION

D J Kershaw 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.

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 etc - 33% on cost, 25% on reducing balance and 20% on cost

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 period 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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 4 (2022 - 5 ) .

D J Kershaw Limited (Registered number: 03005537)

Notes to the Financial Statements - continued
for the Period 1 February 2022 to 31 July 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2022 146,092
Additions 1,000
At 31 July 2023 147,092
DEPRECIATION
At 1 February 2022 126,187
Charge for period 5,276
At 31 July 2023 131,463
NET BOOK VALUE
At 31 July 2023 15,629
At 31 January 2022 19,905

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.1.22
£    £   
Trade debtors 763,712 773,535
Work in progress 103,550 63,606
Other debtors 18,349 17,749
885,611 854,890

6. CURRENT ASSET INVESTMENTS
31.7.23 31.1.22
£    £   
William John investment 250,000 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.1.22
£    £   
Trade creditors 55,771 69,811
Amounts owed to participating interests 11,677 -
Taxation and social security 62,552 21,654
Other creditors 44,253 55,422
174,253 146,887

D J Kershaw Limited (Registered number: 03005537)

Notes to the Financial Statements - continued
for the Period 1 February 2022 to 31 July 2023

8. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 February 2022 1,419,380 - 1,419,380
Profit for the period 408,488 408,488
Dividends (116,633 ) (116,633 )
Purchase of own shares (370,000 ) 141 (369,859 )
At 31 July 2023 1,341,235 141 1,341,376

9. SUMMARY OF TRANSACTIONS WITH OTHER RELATED PARTIES

During the year, management charges of £76,250 (2022 - £171,000) were payable to PCHE Cleaning & Maintenance Ltd which is a company controlled by the same directors and shareholders as D.J. Kershaw Limited.

As at 31 July 2023, D.J. Kershaw Limited owed £11,677 to PCHE Cleaning & Maintenance Ltd.