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REGISTERED NUMBER: 06228922 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 April 2023

for

Drainage Advisory Services And
Assistance Limited

Drainage Advisory Services And
Assistance Limited (Registered number: 06228922)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Drainage Advisory Services And
Assistance Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: D Gartley
Mrs C A Gartley
Mrs J A Dawson
T Dawson
C Edwards





SECRETARY: Mrs C A Gartley





REGISTERED OFFICE: Unit 6E Lowick Close
Newby Rd Industrial Estate
Hazel Grove
Stockport
SK7 5ED





REGISTERED NUMBER: 06228922 (England and Wales)





ACCOUNTANT: Christopher Wilson & Co
26 Edward Court
Altrincham Business Park
Altrincham
WA14 5GL

Drainage Advisory Services And
Assistance Limited (Registered number: 06228922)

Statement of Financial Position
30 April 2023

30.4.23 30.4.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 945,000 945,000
Tangible assets 5 481,685 394,004
1,426,685 1,339,004

CURRENT ASSETS
Stocks 325,000 269,860
Debtors 6 1,169,560 1,211,445
Cash at bank 208,209 -
1,702,769 1,481,305
CREDITORS
Amounts falling due within one year 7 (1,160,504 ) (809,892 )
NET CURRENT ASSETS 542,265 671,413
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,968,950

2,010,417

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 1,967,950 2,009,417
SHAREHOLDERS' FUNDS 1,968,950 2,010,417

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Drainage Advisory Services And
Assistance Limited (Registered number: 06228922)

Statement of Financial Position - continued
30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2023 and were signed on its behalf by:





D Gartley - Director


Drainage Advisory Services And
Assistance Limited (Registered number: 06228922)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Drainage Advisory Services And Assistance 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 0, is being amortised evenly over its estimated useful life of nil 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% RBM
Fixtures and fittings 15% RBM
Motor vehicles 25% RBM
Computer equipment 25% RBM

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 Statement of Income and Retained Earnings, 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 statement of financial position date.


Drainage Advisory Services And
Assistance Limited (Registered number: 06228922)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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 year was 69 (2022 - 58 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2022
and 30 April 2023 945,000
NET BOOK VALUE
At 30 April 2023 945,000
At 30 April 2022 945,000

Drainage Advisory Services And
Assistance Limited (Registered number: 06228922)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2022 871,617
Additions 214,270
Disposals (30,387 )
At 30 April 2023 1,055,500
DEPRECIATION
At 1 May 2022 477,613
Charge for year 112,792
Eliminated on disposal (16,590 )
At 30 April 2023 573,815
NET BOOK VALUE
At 30 April 2023 481,685
At 30 April 2022 394,004

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 1,115,351 1,059,315
Other debtors 54,209 152,130
1,169,560 1,211,445

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts - 148,451
Trade creditors 694,220 382,440
Taxation and social security 342,278 262,833
Other creditors 124,006 16,168
1,160,504 809,892

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.23 30.4.22
value: £    £   
1,000 Ordinary £1 1,000 1,000