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REGISTERED NUMBER: 10184824 (England and Wales)















S J DARKER CONTRACTING LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2023






S J DARKER CONTRACTING LIMITED (REGISTERED NUMBER: 10184824)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


S J DARKER CONTRACTING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MAY 2023







DIRECTOR: S J Darker





REGISTERED OFFICE: Central Chambers
45-47 Albert Street
Rugby
Warwickshire
CV21 2SG





REGISTERED NUMBER: 10184824 (England and Wales)





ACCOUNTANTS: Atkinson Finch & Co
Chartered Accountants
Central Chambers
45-47 Albert Street
Rugby
Warwickshire
CV21 2SG

S J DARKER CONTRACTING LIMITED (REGISTERED NUMBER: 10184824)

BALANCE SHEET
31ST MAY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 131,444 151,934

CURRENT ASSETS
Debtors 5 22,579 43,097
Cash at bank 17,133 16,824
39,712 59,921
CREDITORS
Amounts falling due within one year 6 81,889 79,652
NET CURRENT LIABILITIES (42,177 ) (19,731 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

89,267

132,203

CREDITORS
Amounts falling due after more than one
year

7

(48,973

)

(70,412

)

PROVISIONS FOR LIABILITIES (24,974 ) (21,636 )
NET ASSETS 15,320 40,155

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 15,220 40,055
SHAREHOLDERS' FUNDS 15,320 40,155

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

S J DARKER CONTRACTING LIMITED (REGISTERED NUMBER: 10184824)

BALANCE SHEET - continued
31ST MAY 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 director and authorised for issue on 10th October 2023 and were signed by:





S J Darker - Director


S J DARKER CONTRACTING LIMITED (REGISTERED NUMBER: 10184824)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2023

1. STATUTORY INFORMATION

S J Darker Contracting 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.

Significant judgements and estimates
There are no significant judgements that have a material effect on the accounts nor any accounting estimates that have a high risk of causing a material adjustment in a future accounting period.

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 - 25% on reducing balance and 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 25% on reducing balance

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 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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

S J DARKER CONTRACTING LIMITED (REGISTERED NUMBER: 10184824)

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

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st June 2022 216,637 40,489 1,662 258,788
Additions 56,120 - - 56,120
Disposals (8,700 ) (40,489 ) - (49,189 )
At 31st May 2023 264,057 - 1,662 265,719
DEPRECIATION
At 1st June 2022 97,923 8,097 834 106,854
Charge for year 42,079 - 207 42,286
Eliminated on disposal (6,768 ) (8,097 ) - (14,865 )
At 31st May 2023 133,234 - 1,041 134,275
NET BOOK VALUE
At 31st May 2023 130,823 - 621 131,444
At 31st May 2022 118,714 32,392 828 151,934

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 18,188 43,097
Other debtors 4,391 -
22,579 43,097

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 23,295 3,291
Hire purchase contracts 19,843 23,449
Corporation tax payable 3,973 12,331
Social security and other taxes 1,205 8,275
Directors' current accounts 944 6,247
Accrued expenses 32,629 26,059
81,889 79,652

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years - 3,039
Hire purchase contracts 48,973 67,373
48,973 70,412