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REGISTERED NUMBER: 07213455 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

DNPS BUILDING CONTRACTORS LIMITED

DNPS BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 07213455)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DNPS BUILDING CONTRACTORS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: D Nicolaou
Mrs O Nicolaou





REGISTERED OFFICE: 61 Station Road
Sudbury
Suffolk
CO10 2SP





REGISTERED NUMBER: 07213455 (England and Wales)





ACCOUNTANTS: Seago and Stopps
Chartered Certified Accountants
61 Station Road
Sudbury
Suffolk
CO10 2SP

DNPS BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 07213455)

BALANCE SHEET
30 JUNE 2023

30.6.22 30.6.23
£    £    Notes £    £   
FIXED ASSETS
8,400 Intangible assets 4 6,300
50,968 Tangible assets 5 34,635
59,368 40,935

CURRENT ASSETS
161,801 Stocks 252,009
2,127 Debtors 6 2,068
60,169 Cash at bank 5,040
224,097 259,117
CREDITORS
49,382 Amounts falling due within one year 7 96,671
174,715 NET CURRENT ASSETS 162,446
234,083 TOTAL ASSETS LESS CURRENT
LIABILITIES

203,381

9,684 PROVISIONS FOR LIABILITIES 6,581
224,399 NET ASSETS 196,800

CAPITAL AND RESERVES
10 Called up share capital 10
224,389 Retained earnings 196,790
224,399 SHAREHOLDERS' FUNDS 196,800

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

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

DNPS BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 07213455)

BALANCE SHEET - continued
30 JUNE 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2023 and were signed on its behalf by:





Mrs O Nicolaou - Director


DNPS BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 07213455)

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

1. STATUTORY INFORMATION

DNPS Building Contractors 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents the value of work completed during the year, by reference to invoiced sales and the movement between opening and closing work in progress and trade debtor balances.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of the business in 2010, is being amortised evenly over its remaining estimated useful economic life of ten years. The amortisation period was twenty years prior to FRS 102.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Motor vehicles - 25% on reducing balance
Plant and machinery - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Costs include all direct expenditure and an appropriate proportion of fixed and variable overheads.

Financial instruments
The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.


DNPS BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 07213455)

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

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2022
and 30 June 2023 30,000
AMORTISATION
At 1 July 2022 21,600
Charge for year 2,100
At 30 June 2023 23,700
NET BOOK VALUE
At 30 June 2023 6,300
At 30 June 2022 8,400

DNPS BUILDING CONTRACTORS LIMITED (REGISTERED NUMBER: 07213455)

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

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
Totals machinery vehicles equipment
£    £    £    £   
COST
At 1 July 2022 93,175 12,408 69,873 10,894
Disposals (8,500 ) - (8,500 ) -
At 30 June 2023 84,675 12,408 61,373 10,894
DEPRECIATION
At 1 July 2022 42,207 7,739 28,873 5,595
Charge for year 11,552 1,170 9,055 1,327
Eliminated on disposal (3,719 ) - (3,719 ) -
At 30 June 2023 50,040 8,909 34,209 6,922
NET BOOK VALUE
At 30 June 2023 34,635 3,499 27,164 3,972
At 30 June 2022 50,968 4,669 41,000 5,299

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Other debtors 2,068 2,127

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade creditors 1,575 17,879
Taxation and social security 5,488 18,562
Other creditors 89,608 12,941
96,671 49,382