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dpl-frs:Item6 2021-03-31 09103934 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 09103934 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 09103934 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 09103934 dpl-frs:Item7 2021-04-01 2022-03-31 09103934 dpl-frs:Item7 2021-03-31 09103934 dpl-frs:Item7 2022-03-31 09103934 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 09103934 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 09103934 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 09103934 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 09103934 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 09103934 dpl-frs:Item8 2021-04-01 2022-03-31 09103934 dpl-frs:Item8 2021-03-31 09103934 dpl-frs:Item8 2022-03-31 09103934 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 09103934 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 09103934 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 09103934 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 09103934 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 09103934 dpl-frs:Item9 2021-04-01 2022-03-31 09103934 dpl-frs:Item9 2021-03-31 09103934 dpl-frs:Item9 2022-03-31 09103934 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 09103934 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 09103934 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 09103934 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 09103934 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 09103934 dpl-frs:Item10 2021-04-01 2022-03-31 09103934 dpl-frs:Item10 2021-03-31 09103934 dpl-frs:Item10 2022-03-31 09103934 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 09103934 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 09103934 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 09103934 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 09103934 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 09103934 dpl-frs:Item11 2021-04-01 2022-03-31 09103934 dpl-frs:Item11 2021-03-31 09103934 dpl-frs:Item11 2022-03-31 09103934 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 09103934 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 09103934 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 09103934 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 09103934 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 09103934 dpl-frs:Item12 2021-04-01 2022-03-31 09103934 dpl-frs:Item12 2021-03-31 09103934 dpl-frs:Item12 2022-03-31 09103934 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 09103934 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 09103934 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 09103934 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 09103934 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 09103934 1 2021-04-01 2022-03-31 09103934 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 09103934
R Drew Decorators Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Kingfisher Accountants Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09103934
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,114 1,358
1,114 1,358
CURRENT ASSETS
Stocks 5 5,000 630
Debtors 6 91,062 38,067
Cash at bank and in hand - 21,321
96,062 60,018
Creditors: Amounts Falling Due Within One Year 7 (70,389 ) (35,616 )
NET CURRENT ASSETS (LIABILITIES) 25,673 24,402
TOTAL ASSETS LESS CURRENT LIABILITIES 26,787 25,760
Creditors: Amounts Falling Due After More Than One Year 8 (32,506 ) (22,494 )
NET (LIABILITIES)/ASSETS (5,719 ) 3,266
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (5,721 ) 3,264
SHAREHOLDERS' FUNDS (5,719) 3,266
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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
Mr Richard Drew
Director
Mrs Suzanne Drew
Director
20/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
R Drew Decorators Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09103934 . The registered office is 14 Scammadine Close, Brinsworth, Rotherham, S60 5JL.
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 invoiced 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:
Plant & Machinery 18% and 100%
Motor Vehicles 8% and 18%
Fixtures & Fittings 8%, 18% and 100%
Computer Equipment 18% and 100%
2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 10)
10 10
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 6,109 20,265 594 1,098 28,066
As at 31 March 2023 6,109 20,265 594 1,098 28,066
Depreciation
As at 1 April 2022 6,109 18,907 594 1,098 26,708
Provided during the period - 244 - - 244
As at 31 March 2023 6,109 19,151 594 1,098 26,952
Net Book Value
As at 31 March 2023 - 1,114 - - 1,114
As at 1 April 2022 - 1,358 - - 1,358
5. Stocks
2023 2022
£ £
Finished goods 5,000 630
5,000 630
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 35,682 7,520
Prepayments and accrued income 2,274 -
Other debtors - 30,547
Directors' loan accounts 53,106 -
91,062 38,067
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 19,563 2,564
Bank loans and overdrafts 4,436 -
Corporation tax 14,678 20,308
Other taxes and social security 31,712 12,208
Accruals and deferred income - 536
70,389 35,616
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 32,506 22,494
32,506 22,494
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 5