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Registered number: 09858111
DRW Flooring Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2022
Whyfield Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09858111
2022
Notes £ £
FIXED ASSETS
Tangible Assets 4 31,257
31,257
CURRENT ASSETS
Stocks 5 13,841
Debtors 6 270,772
Cash at bank and in hand 23,563
308,176
Creditors: Amounts Falling Due Within One Year 7 (187,488 )
NET CURRENT ASSETS (LIABILITIES) 120,688
TOTAL ASSETS LESS CURRENT LIABILITIES 151,945
Creditors: Amounts Falling Due After More Than One Year 8 (34,612 )
NET ASSETS 117,333
CAPITAL AND RESERVES
Called up share capital 10 2
Profit and Loss Account 117,331
SHAREHOLDERS' FUNDS 117,333
Page 1
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For the year ending 30 November 2022 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
Ms Kelly-Leigh Bance
Director
28/11/2023
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
DRW Flooring Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09858111 . The registered office is Ground Floor, Building A, Truro Business Park, Truro, Cornwall, TR4 9LF.
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 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.
2.3. 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:
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Straight Line
2.4. 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.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2
2
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2021 69,309 4,884 390 74,583
Additions 48,227 - 957 49,184
Disposals (67,591 ) - (274 ) (67,865 )
As at 30 November 2022 49,945 4,884 1,073 55,902
Depreciation
As at 1 December 2021 14,482 2,109 780 17,371
Provided during the period 7,093 555 (374 ) 7,274
As at 30 November 2022 21,575 2,664 406 24,645
Net Book Value
As at 30 November 2022 28,370 2,220 667 31,257
As at 1 December 2021 54,827 2,775 (390 ) 57,212
5. Stocks
2022
£
Work in progress 13,841
13,841
6. Debtors
2022
£
Due within one year
Trade debtors 203,476
CIS Asset 67,296
270,772
7. Creditors: Amounts Falling Due Within One Year
2022
£
Net obligations under finance leases 7,715
Trade creditors 24,415
Bank loans and overdrafts 58,435
Corporation tax 19,408
Other taxes and social security 5,520
VAT 4,856
Other creditors 24,582
CIS Liability 26,774
Accruals and deferred income 975
Directors' loan accounts 14,808
187,488
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8. Creditors: Amounts Falling Due After More Than One Year
2022
£
Net obligations under finance leases 9,612
Bank loans 25,000
34,612
9. Obligations Under Finance Leases
2022
£
The future minimum finance lease payments are as follows:
Not later than one year 7,715
Later than one year and not later than five years 9,612
17,327
17,327
10. Share Capital
2022
£
Allotted, Called up and fully paid 2
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