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Registered Number: 07973258


 

 

 

DARRELL SMITH LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
S0LUTI0NS OFR LTD
31 March 2023



....................................................
S0LUTI0NS OFR LTD
1 St James Close
Bradford
West Yorkshire
BD17 6HF
17 July 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 43,583    57,055 
Investments 5 17,500    12,500 
61,083    69,555 
Current assets      
Debtors: amounts falling due within one year 20,839    5,780 
Cash at bank and in hand 23,557    26,253 
44,396    32,033 
Creditors: amount falling due within one year (16,546)   (13,106)
Net current assets 27,850    18,927 
 
Total assets less current liabilities 88,933    88,482 
Net assets 88,933    88,482 
 

Capital and reserves
     
Called up share capital 6 100    100 
Profit and loss account 88,833    88,382 
Shareholder's funds 88,933    88,482 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 17 July 2023 and were signed by:


-------------------------------
Darrell Smith
Director
2
General Information
DARRELL SMITH LIMITED is a private company, limited by shares, registered in , registration number 07973258, registration address THE COTTAGE KEMPING MOSS, LOWICK BERWICK-UPON-TWEED, TD15 2QE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 10 Years Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2022 26,549    26,549 
Additions  
Disposals  
At 31 March 2023 26,549    26,549 
Amortisation
At 01 April 2022 26,549    26,549 
Charge for year  
On disposals  
At 31 March 2023 26,549    26,549 
Net book values
At 31 March 2023  
At 31 March 2022  


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 April 2022 49,242    15,157    64,399 
Additions    
Disposals    
At 31 March 2023 49,242    15,157    64,399 
Depreciation
At 01 April 2022 1,417    5,927    7,344 
Charge for year 11,956    1,516    13,472 
On disposals    
At 31 March 2023 13,373    7,443    20,816 
Net book values
Closing balance as at 31 March 2023 35,869    7,714    43,583 
Opening balance as at 01 April 2022 47,825    9,230    57,055 


5.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 April 2022 12,500    12,500 
Additions 5,000    5,000 
Transfer to/from Tangible fixed assets  
Disposals  
At 31 March 2023 17,500    17,500 

6.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
10,000 Class A shares of £0.01 each 100    100 
100    100 

3