2022-07-012023-06-302023-06-30false05480632DOH Construction 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DOH Construction Limited

Registered Number
05480632
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

DOH Construction Limited
Company Information
for the year from 1 July 2022 to 30 June 2023

Director

HAMILTON, Scott

Company Secretary

HAMILTON, Joanne

Registered Address

Lloyd Court Metrocentre East St Omers Road
Dunston, Lloyd Court,
Gateshead
NE11 9EP

Registered Number

05480632 (England and Wales)
DOH Construction Limited
Statement of Financial Position
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets4390,372278,051
390,372278,051
Current assets
Debtors5669,616596,755
Cash at bank and on hand625,145482,955
1,294,7611,079,710
Creditors amounts falling due within one year6(449,214)(436,476)
Net current assets (liabilities)845,547643,234
Total assets less current liabilities1,235,919921,285
Creditors amounts falling due after one year7(120,290)(73,739)
Provisions for liabilities9(73,376)(44,535)
Net assets1,042,253803,011
Capital and reserves
Called up share capital100100
Profit and loss account1,042,153802,911
Shareholders' funds1,042,253803,011
The financial statements were approved and authorised for issue by the Director on 22 November 2023, and are signed on its behalf by:
HAMILTON, Scott
Director
Registered Company No. 05480632
DOH Construction Limited
Notes to the Financial Statements
for the year ended 30 June 2023

1.Statutory information
The company is a private company limited by shares and 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
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows: Freehold Property - 2% straight line Plant and Machinery - 25% reducing balance Motor Vehicles - 25% reducing balance Equipment - 20% reducing balance and 25% straight line
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.
Employee benefits policy
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
3.Employee information

20232022
Average number of employees during the year2321
4.Property, plant and equipment

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 July 22111,40712,130361,71264,297549,546
Additions--191,275-191,275
Disposals--(57,000)-(57,000)
At 30 June 23111,40712,130495,98764,297683,821
Depreciation and impairment
At 01 July 2225,03710,804194,91340,741271,495
Charge for year2,22833150,6056,50259,666
On disposals--(37,712)-(37,712)
At 30 June 2327,26511,135207,80647,243293,449
Net book value
At 30 June 2384,142995288,18117,054390,372
At 30 June 2286,3701,326166,79923,556278,051
5.Debtors

2023

2022

££
Trade debtors / trade receivables666,369592,655
Prepayments and accrued income3,2474,100
Total669,616596,755
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors within one year

2023

2022

££
Trade creditors / trade payables195,072194,247
Bank borrowings and overdrafts9,99810,000
Taxation and social security160,584178,959
Finance lease and HP contracts47,57420,803
Other creditors755317
Accrued liabilities and deferred income35,23132,150
Total449,214436,476
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts19,16929,167
Other creditors101,12144,572
Total120,29073,739
8.Finance lease and HP contracts after one year

2023

2022

££
Finance lease and HP contracts101,12144,572
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)73,37644,535
Total73,37644,535