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dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 01169825 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 01169825 dpl-frs:Item3 2021-03-01 2022-02-28 01169825 dpl-frs:Item3 2021-02-28 01169825 dpl-frs:Item3 2022-02-28 01169825 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 01169825 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 01169825 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 01169825 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 01169825 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 01169825 dpl-frs:Item4 2021-03-01 2022-02-28 01169825 dpl-frs:Item4 2021-02-28 01169825 dpl-frs:Item4 2022-02-28 01169825 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 01169825 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 01169825 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 01169825 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 01169825 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 01169825 dpl-frs:Item5 2021-03-01 2022-02-28 01169825 dpl-frs:Item5 2021-02-28 01169825 dpl-frs:Item5 2022-02-28 01169825 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 01169825 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 01169825 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 01169825 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 01169825 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 01169825 dpl-frs:Item6 2021-03-01 2022-02-28 01169825 dpl-frs:Item6 2021-02-28 01169825 dpl-frs:Item6 2022-02-28 01169825 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 01169825 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 01169825 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 01169825 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 01169825 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 01169825 dpl-frs:Item7 2021-03-01 2022-02-28 01169825 dpl-frs:Item7 2021-02-28 01169825 dpl-frs:Item7 2022-02-28 01169825 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 01169825 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 01169825 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 01169825 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 01169825 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 01169825 dpl-frs:Item8 2021-03-01 2022-02-28 01169825 dpl-frs:Item8 2021-02-28 01169825 dpl-frs:Item8 2022-02-28 01169825 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 01169825 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 01169825 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 01169825 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 01169825 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 01169825 dpl-frs:Item9 2021-03-01 2022-02-28 01169825 dpl-frs:Item9 2021-02-28 01169825 dpl-frs:Item9 2022-02-28 01169825 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 01169825 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 01169825 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 01169825 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 01169825 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 01169825 dpl-frs:Item10 2021-03-01 2022-02-28 01169825 dpl-frs:Item10 2021-02-28 01169825 dpl-frs:Item10 2022-02-28 01169825 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 01169825 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 01169825 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 01169825 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 01169825 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 01169825 dpl-frs:Item11 2021-03-01 2022-02-28 01169825 dpl-frs:Item11 2021-02-28 01169825 dpl-frs:Item11 2022-02-28 01169825 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 01169825 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 01169825 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 01169825 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 01169825 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 01169825 dpl-frs:Item12 2021-03-01 2022-02-28 01169825 dpl-frs:Item12 2021-02-28 01169825 dpl-frs:Item12 2022-02-28 01169825 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 01169825 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 01169825 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 01169825 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 01169825 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 01169825 1 2021-03-01 2022-02-28 01169825 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 01169825
D. & T. Scenic's Limited
Financial Statements
For The Year Ended 28 February 2023
H B Mistry & Co Ltd
Chartered accountants
Tudor House Mill Lane
Calcot
Reading
RG31 7RS
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 01169825
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 657,340 737,152
657,340 737,152
CURRENT ASSETS
Stocks 5 5,413 6,490
Debtors 6 10,897 16,373
Cash at bank and in hand 95,804 63,786
112,114 86,649
Creditors: Amounts Falling Due Within One Year 7 (136,249 ) (175,248 )
NET CURRENT ASSETS (LIABILITIES) (24,135 ) (88,599 )
TOTAL ASSETS LESS CURRENT LIABILITIES 633,205 648,553
Creditors: Amounts Falling Due After More Than One Year 8 (123,192 ) (147,193 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 11 (90,740 ) (90,063 )
NET ASSETS 419,273 411,297
CAPITAL AND RESERVES
Called up share capital 12 40,000 40,000
Revaluation reserve 14 552,609 626,842
Profit and Loss Account (173,336 ) (255,545 )
SHAREHOLDERS' FUNDS 419,273 411,297
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Timothy Deaton
Director
27th November 2023
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
D. & T. Scenic's Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01169825 . The registered office is Pipers Island, Bridge Street, Caversham Bridge, Reading,Berks, RG4 8AA.
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. Going Concern Disclosure
The company is steadily recovering from the adverse impact of Covid 19 Pandemic. The turnover has increased to normal levels and the company has returned to profitable trading.
The directors are confident on the future prospects  of the  company as it strives to increase its overall profitablilty and ensure its viability for the foreseable future.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Freehold Property 2% Straight Line
Leasehold Property Over 15 Years
Boats Over 4-10 Years
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Equipment 20% Reducing Balance
2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
Page 3
Page 4
2.7. 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 years 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 assets reflect 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: 21 (2022: 16)
21 16
4. Tangible Assets
Land & Property
Freehold Property Leasehold Property Boats Motor Vehicles
£ £ £ £
Cost
As at 1 March 2022 8,865 26,925 906,551 46,730
Additions - - - 16,667
As at 28 February 2023 8,865 26,925 906,551 63,397
Depreciation
As at 1 March 2022 6,626 26,925 181,072 38,144
Provided during the period 295 - 91,762 6,313
As at 28 February 2023 6,921 26,925 272,834 44,457
Net Book Value
As at 28 February 2023 1,944 - 633,717 18,940
As at 1 March 2022 2,239 - 725,479 8,586
Fixtures & Fittings Equipment Total
£ £ £
Cost
As at 1 March 2022 42,084 269,728 1,300,883
Additions 1,720 - 18,387
As at 28 February 2023 43,804 269,728 1,319,270
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 March 2022 43,365 267,599 563,731
Provided during the period (937 ) 766 98,199
As at 28 February 2023 42,428 268,365 661,930
Net Book Value
As at 28 February 2023 1,376 1,363 657,340
As at 1 March 2022 (1,281 ) 2,129 737,152
Boats are stated at director's valuation at 29th February 2020.
In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:
At 28th February 2023, The total tangible cost of fixed assets is £710,915 (2022 £710,915) less depreciation of £678,062 (2022 £667,090) leaving a net book value of £32,852 (2022 £43,824).
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows
2023 2022
£ £
Motor Vehicles 10,353 7,570
10,353 7,570
5. Stocks
2023 2022
£ £
Materials 5,413 6,490
5,413 6,490
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 9,792 11,100
Other debtors - 331
VAT 1,105 4,942
10,897 16,373
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 4,287 3,401
Trade creditors 16,047 23,013
Other creditors 112,907 141,160
Taxation and social security 3,008 7,674
136,249 175,248
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 12,380 11,274
Bank Loan 65,512 90,619
Loan - Bridget French 40,000 40,000
Other creditors 5,300 5,300
123,192 147,193
9. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 65,512 90,619
10. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,287 3,401
Later than one year and not later than five years 12,380 11,274
16,667 14,675
16,667 14,675
11. Deferred Taxation
The provision for deferred taxation is comprised of :
2023 2022
£ £
Accelerated capital allowances 10,730 8,326
Tax losses carried forward (34,154 ) (49,995 )
Other timing differences 114,164 131,732
90,740 90,063
12. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 40,000 40,000
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13. Directors Advances, Credits and Guarantees
Included within Creditors is the following amount owed to the director:
As at 1 March 2022 Amounts advanced Amounts repaid Amounts written off As at 28 February 2023
£ £ £ £ £
Mr Timothy Deaton (24,479 ) - - - (24,479 )
The above loan is unsecured, interest free and repayable on demand.
14. Reserves
Revaluation Reserve
£
As at 1 March 2022 626,842
Revaluation- Reclassifaction from revaluation (74,233 )
As at 28 February 2023 552,609
The transfer relate to excess over historical cost depreciation, adjusted for deferred tax, transferred from revaluation reserve.
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