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REGISTERED NUMBER: 05790411 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023

FOR

DWDS LIMITED

DWDS LIMITED (REGISTERED NUMBER: 05790411)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DWDS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTORS: D Wright
Mrs T Wright
M Wright
J W Shillito





SECRETARY: Mrs T Wright





REGISTERED OFFICE: 36 - 40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL





REGISTERED NUMBER: 05790411 (England and Wales)





ACCOUNTANTS: Seaman Herbert & Co
36 - 40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL

DWDS LIMITED (REGISTERED NUMBER: 05790411)

BALANCE SHEET
30 APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,581 8,373
Tangible assets 5 281,520 260,870
287,101 269,243

CURRENT ASSETS
Debtors 6 113,941 144,938
Cash at bank 59,810 49,860
173,751 194,798
CREDITORS
Amounts falling due within one year 7 242,023 247,784
NET CURRENT LIABILITIES (68,272 ) (52,986 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

218,829

216,257

CREDITORS
Amounts falling due after more than one
year

8

(109,308

)

(107,770

)

PROVISIONS FOR LIABILITIES 11 (54,896 ) (49,565 )
NET ASSETS 54,625 58,922

CAPITAL AND RESERVES
Called up share capital 12 110 110
Retained earnings 54,515 58,812
SHAREHOLDERS' FUNDS 54,625 58,922

DWDS LIMITED (REGISTERED NUMBER: 05790411)

BALANCE SHEET - continued
30 APRIL 2023


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.

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 Profit & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 August 2023 and were signed on its behalf by:





D Wright - Director


DWDS LIMITED (REGISTERED NUMBER: 05790411)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1. STATUTORY INFORMATION

DWDS 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 2007, is being amortised evenly over its estimated useful life of ten 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 - 10% on reducing balance
Fixtures and fittings - 10% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account 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.

DWDS LIMITED (REGISTERED NUMBER: 05790411)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

2. ACCOUNTING POLICIES - continued

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 4 (2022 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2022
and 30 April 2023 50,000
AMORTISATION
At 1 May 2022 41,627
Amortisation for year 2,792
At 30 April 2023 44,419
NET BOOK VALUE
At 30 April 2023 5,581
At 30 April 2022 8,373

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2022 16,011 406 427,939 6,584 450,940
Additions 801 - 108,244 2,007 111,052
Disposals - - (90,900 ) - (90,900 )
At 30 April 2023 16,812 406 445,283 8,591 471,092
DEPRECIATION
At 1 May 2022 5,813 77 177,837 6,343 190,070
Charge for year 1,057 33 53,892 665 55,647
Eliminated on disposal - - (56,145 ) - (56,145 )
At 30 April 2023 6,870 110 175,584 7,008 189,572
NET BOOK VALUE
At 30 April 2023 9,942 296 269,699 1,583 281,520
At 30 April 2022 10,198 329 250,102 241 260,870

DWDS LIMITED (REGISTERED NUMBER: 05790411)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 109,404 123,556
Other debtors 4,537 4,537
Directors' current accounts - 16,845
113,941 144,938

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 9) 10,000 23,628
Hire purchase contracts 75,384 72,646
Trade creditors 22,018 15,112
Tax 41,954 44,570
Social security and other taxes 339 -
VAT 82,532 82,495
Other creditors 2,932 -
Directors' current accounts 1,336 -
Accrued expenses 5,528 9,333
242,023 247,784

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans (see note 9) 22,500 32,500
Hire purchase contracts 86,808 75,270
109,308 107,770

9. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,000 23,628

Amounts falling due between one and two years:
Bank loans - 1-2 years 10,000 10,000

Amounts falling due between two and five years:
Bank loans - 2-5 years 12,500 22,500

DWDS LIMITED (REGISTERED NUMBER: 05790411)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

10. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 162,192 147,916
Bank loan - 13,625
162,192 161,541

11. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 54,896 49,565

Deferred
tax
£   
Balance at 1 May 2022 49,565
Provided during year 5,331
Balance at 30 April 2023 54,896

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 ordinary £1 100 100
10 ordinary B £1 10 10
110 110

13. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2023 and 30 April 2022:

2023 2022
£    £   
D Wright and Mrs T Wright
Balance outstanding at start of year 16,845 34,886
Amounts repaid (16,845 ) (34,886 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 16,845