IRIS Accounts Production v23.3.0.418 05378627 Board of Directors 1.5.22 30.4.23 30.4.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh053786272022-04-30053786272023-04-30053786272022-05-012023-04-30053786272021-04-30053786272021-05-012022-04-30053786272022-04-3005378627ns10:Originalns15:EnglandWales2022-05-012023-04-3005378627ns14:PoundSterlingns10:Original2022-05-012023-04-3005378627ns10:Originalns10:Director12022-05-012023-04-3005378627ns10:Original2022-05-012023-04-3005378627ns10:Original2023-04-3005378627ns10:Originalns10:PrivateLimitedCompanyLtd2022-05-012023-04-3005378627ns10:Originalns10:SmallEntities2022-05-012023-04-3005378627ns10:Originalns10:AuditExempt-NoAccountantsReport2022-05-012023-04-3005378627ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-05-012023-04-3005378627ns10:SmallCompaniesRegimeForAccountsns10:Original2022-05-012023-04-3005378627ns10:Originalns10:AbridgedAccounts2022-05-012023-04-3005378627ns10:Originalns10:Director22022-05-012023-04-3005378627ns10:Originalns10:RegisteredOffice2022-05-012023-04-3005378627ns10:Original2022-04-3005378627ns10:Originalns5:CurrentFinancialInstruments2023-04-3005378627ns10:Originalns5:CurrentFinancialInstruments2022-04-3005378627ns5:ShareCapitalns10:Original2023-04-3005378627ns5:ShareCapitalns10:Original2022-04-3005378627ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-04-3005378627ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-04-3005378627ns10:Originalns5:PlantMachinery2022-05-012023-04-3005378627ns10:Originalns5:MotorVehicles2022-05-012023-04-3005378627ns10:Originalns5:ComputerEquipment2022-05-012023-04-3005378627ns10:Original2021-05-012022-04-3005378627ns10:Original2022-04-30
REGISTERED NUMBER: 05378627 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

DK & J ROBERTS LIMITED

DK & J ROBERTS LIMITED (REGISTERED NUMBER: 05378627)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


DK & J ROBERTS LIMITED

COMPANY INFORMATION
for the Year Ended 30 April 2023







DIRECTORS: Mr David Kevin Roberts
Mrs Janine Roberts





REGISTERED OFFICE: The Stables
Talley
Llandeilo
Carmarthenshire
SA19 7AQ





REGISTERED NUMBER: 05378627 (England and Wales)





ACCOUNTANTS: Ashmole & Co
3 Market Street
Llandeilo
Carmarthenshire
SA19 6AH

DK & J ROBERTS LIMITED (REGISTERED NUMBER: 05378627)

ABRIDGED BALANCE SHEET
30 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,699 3,559

CURRENT ASSETS
Stocks 13,467 19,300
Debtors 4,128 1,997
Investments 6,000 6,000
Cash at bank 51,010 43,158
74,605 70,455
CREDITORS
Amounts falling due within one year 30,640 26,467
NET CURRENT ASSETS 43,965 43,988
TOTAL ASSETS LESS CURRENT
LIABILITIES

46,664

47,547

PROVISIONS FOR LIABILITIES 513 676
NET ASSETS 46,151 46,871

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 46,149 46,869
46,151 46,871

DK & J ROBERTS LIMITED (REGISTERED NUMBER: 05378627)

ABRIDGED 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 November 2023 and were signed on its behalf by:





Mrs Janine Roberts - Director


DK & J ROBERTS LIMITED (REGISTERED NUMBER: 05378627)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Dk & J Roberts 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.

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 - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

DK & J ROBERTS LIMITED (REGISTERED NUMBER: 05378627)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2023

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2022
and 30 April 2023 31,326
DEPRECIATION
At 1 May 2022 27,767
Charge for year 860
At 30 April 2023 28,627
NET BOOK VALUE
At 30 April 2023 2,699
At 30 April 2022 3,559