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frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-03-31 01830396 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-03-31 01830396 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 01830396 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 01830396 frs-bus:Original 1 2021-04-01 2022-03-31 01830396 frs-bus:Original frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 01830396
D W Clark & Sons Limited
Financial Statements
For The Year Ended 31 March 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 01830396
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,886,117 2,657,481
Investments 5 44,345 44,345
2,930,462 2,701,826
CURRENT ASSETS
Stocks 6 21,044 28,728
Debtors 7 1,453,847 1,614,106
Cash at bank and in hand 320,761 406,087
1,795,652 2,048,921
Creditors: Amounts Falling Due Within One Year 8 (1,899,460 ) (1,996,483 )
NET CURRENT ASSETS (LIABILITIES) (103,808 ) 52,438
TOTAL ASSETS LESS CURRENT LIABILITIES 2,826,654 2,754,264
Creditors: Amounts Falling Due After More Than One Year 9 (1,026,810 ) (859,982 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (189,244 ) (151,308 )
NET ASSETS 1,610,600 1,742,974
CAPITAL AND RESERVES
Called up share capital 12 77 77
Capital redemption reserve 23 23
Profit and Loss Account 1,610,500 1,742,874
SHAREHOLDERS' FUNDS 1,610,600 1,742,974
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These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Michelle Watson
Director
1st November 2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
D W Clark & Sons Limited Registered number 01830396 is a limited by shares company incorporated in England & Wales. The Registered Office is Unit F2 Beckingham Business Park, Beckingham Street, Tolleshunt Major, Maldon, Essex, CM9 8LZ.
The Financial Statements are presented in Sterling which is the functional currency of the company.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Land and Buildings 2% straight line basis
Plant & Machinery 30% reducing balance basis
Motor Vehicles and Trailers 25% reducing balance basis
2.4. Leases
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 16 16
Sales, marketing and distribution 61 59
77 75
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4. Tangible Assets
Land & Property
Freehold Land and Buildings Plant & Machinery Motor Vehicles and Trailers Total
£ £ £ £
Cost
As at 1 April 2022 2,780,972 270,844 2,986,263 6,038,079
Additions - 31,651 596,728 628,379
Disposals - - (209,966 ) (209,966 )
As at 31 March 2023 2,780,972 302,495 3,373,025 6,456,492
Depreciation
As at 1 April 2022 913,039 186,566 2,280,993 3,380,598
Provided during the period 53,389 34,779 298,804 386,972
Disposals - - (197,195 ) (197,195 )
As at 31 March 2023 966,428 221,345 2,382,602 3,570,375
Net Book Value
As at 31 March 2023 1,814,544 81,150 990,423 2,886,117
As at 1 April 2022 1,867,933 84,278 705,270 2,657,481
Included within land and buildings is £111,511 relating to land that is not subject to depreciation (2022 - £111,511).
Other land held by the company was included in the purchase price of the company's main site and has been subject to depreciation over the life of the building as it was not separately valued on acquisition. The same is true of Unit 5H, acquired in December 2016. 
5. Investments
Unlisted
£
Cost
As at 1 April 2022 44,345
As at 31 March 2023 44,345
Provision
As at 1 April 2022 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 44,345
As at 1 April 2022 44,345
6. Stocks
2023 2022
£ £
Stock - fuel 21,044 28,728
21,044 28,728
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7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,246,966 1,392,622
Prepayments and accrued income 206,881 221,484
1,453,847 1,614,106
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 279,702 174,170
Trade creditors 751,225 724,391
Bank loans and overdrafts 632,710 747,605
Corporation tax - 24,786
Other taxes and social security 152,987 251,028
Other creditors 15,257 14,825
Accruals and deferred income 67,579 59,678
1,899,460 1,996,483
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 585,545 307,463
Bank loans 441,265 552,519
1,026,810 859,982
Of the creditors falling due within and after more than one year the following amounts are due after more than five years, repayable by instalments.
2023 2022
£ £
Bank loans 35,196 139,035
10. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
The bank loans (which are repayable by instalments) and the overdraft (which is repayable on demand) are secured by a fixed and floating charge over the company's assets.
2023 2022
£ £
Net obligations under finance leases 865,247 481,633
Bank loans and overdrafts 1,073,975 1,300,124
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11. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 279,702 174,170
Later than one year and not later than five years 585,545 307,463
865,247 481,633
865,247 481,633
12. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 77 77
13. Other Commitments
At the end of the period the company had minimum lease payments under non-cancellable leases as follows: 
2023 2022
£ £
Not later than one year 54,014 55,314
Later than one year and not later than five years 59,635 115,924
113,649 171,238
14. Related Party Transactions
Dividends totalling £212,520 were paid to the directors.
15. FRC's Ethical Standard - Provision Available for Small Entities
No non audit services are provided by the auditing firm.
16. Audit Information
The auditors report on the account of D W Clark & Sons Limited for the year ended 31 March 2023 was unqualified
The auditor's report was signed by Andrew Robert Graham Green FCCA (Senior Statutory Auditor) for and on behalf of RE Group Accountants Limited , Statutory Auditor
RE Group Accountants Limited
The Maltings
Rosemary Lane
Halstead
Essex
CO9 1HZ
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