2022-02-282023-02-262023-02-26false09426417Detail Homes 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Detail Homes Ltd

Registered Number
09426417
(England and Wales)

Unaudited Financial Statements for the Period ended
26 February 2023

Detail Homes Ltd
Company Information
for the period from 28 February 2022 to 26 February 2023

Directors

Houlihan, Neil John
Houlihan, Ruth

Company Secretary

Houlihan, Ruth

Registered Address

Hillside Farm Werneth Low Road
Romiley
Stockport
SK6 4PY

Registered Number

09426417 (England and Wales)
Detail Homes Ltd
Balance Sheet as at
26 February 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets524,0529,431
24,0529,431
Current assets
Stocks6195,051216,346
Debtors7115,5616,848
Cash at bank and on hand58,30330,820
368,915254,014
Creditors amounts falling due within one year8(342,611)(215,430)
Net current assets (liabilities)26,30438,584
Total assets less current liabilities50,35648,015
Creditors amounts falling due after one year9(34,722)(40,278)
Net assets15,6347,737
Capital and reserves
Called up share capital22
Profit and loss account15,6327,735
Shareholders' funds15,6347,737
The financial statements were approved and authorised for issue by the Board of Directors on 24 November 2023, and are signed on its behalf by:
Houlihan, Ruth
Director
Registered Company No. 09426417
Detail Homes Ltd
Notes to the Financial Statements
for the period ended 26 February 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.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment20
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
4.Employee information

20232022
Average number of employees during the year22
5.Property, plant and equipment

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 28 February 2212,575-12,575
Additions22,00059822,598
At 26 February 2334,57559835,173
Depreciation and impairment
At 28 February 223,144-3,144
Charge for year7,8581197,977
At 26 February 2311,00211911,121
Net book value
At 26 February 2323,57347924,052
At 27 February 229,431-9,431
6.Stocks

2023

2022

££
Other stocks195,051216,346
Total195,051216,346
7.Debtors

2023

2022

££
Trade debtors / trade receivables108,878-
Other debtors6,6836,848
Total115,5616,848
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, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables26,66944,608
Bank borrowings and overdrafts5,5565,556
Taxation and social security5,7656,237
Other creditors302,102157,830
Accrued liabilities and deferred income2,5191,199
Total342,611215,430
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.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts34,72240,278
Total34,72240,278