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REGISTERED NUMBER: 09252310 (England and Wales)




UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2023

FOR

DAN EVANS GROUNDWORKS LIMITED

DAN EVANS GROUNDWORKS LIMITED (REGISTERED NUMBER: 09252310)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST OCTOBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DAN EVANS GROUNDWORKS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST OCTOBER 2023







DIRECTOR: D J Evans



REGISTERED OFFICE: 25 Grosvenor Road
Wrexham
LL11 1BT



REGISTERED NUMBER: 09252310 (England and Wales)



ACCOUNTANTS: M. D. Coxey and Co. Limited
Chartered Accountants
25 Grosvenor Road
Wrexham
LL11 1BT



BANKERS: HSBC Bank plc
17-19 Regent Street
Wrexham
LL11 1RN

DAN EVANS GROUNDWORKS LIMITED (REGISTERED NUMBER: 09252310)

BALANCE SHEET
31ST OCTOBER 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 64,175 85,004
64,175 85,004

CURRENT ASSETS
Debtors 6 3,567 21,847
Cash at bank 258,734 547,292
262,301 569,139
CREDITORS
Amounts falling due within one year 7 4,409 282,812
NET CURRENT ASSETS 257,892 286,327
TOTAL ASSETS LESS CURRENT
LIABILITIES

322,067

371,331

PROVISIONS FOR LIABILITIES 8 12,193 16,151
NET ASSETS 309,874 355,180

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 309,774 355,080
SHAREHOLDERS' FUNDS 309,874 355,180

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

DAN EVANS GROUNDWORKS LIMITED (REGISTERED NUMBER: 09252310)

BALANCE SHEET - continued
31ST OCTOBER 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 director and authorised for issue on 14th December 2023 and were signed by:





D J Evans - Director


DAN EVANS GROUNDWORKS LIMITED (REGISTERED NUMBER: 09252310)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST OCTOBER 2023

1. STATUTORY INFORMATION

Dan Evans Groundworks 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 cost
Motor vehicles - 25% on cost

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 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 1 (2022 - 1 ) .

DAN EVANS GROUNDWORKS LIMITED (REGISTERED NUMBER: 09252310)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST OCTOBER 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st November 2022
and 31st October 2023 135,000
AMORTISATION
At 1st November 2022
and 31st October 2023 135,000
NET BOOK VALUE
At 31st October 2023 -
At 31st October 2022 -

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1st November 2022
and 31st October 2023 171,643 32,000 203,643
DEPRECIATION
At 1st November 2022 110,639 8,000 118,639
Charge for year 20,829 - 20,829
At 31st October 2023 131,468 8,000 139,468
NET BOOK VALUE
At 31st October 2023 40,175 24,000 64,175
At 31st October 2022 61,004 24,000 85,004

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors - 19,566
Other debtors - 801
VAT 2,154 -
Prepayments 1,413 1,480
3,567 21,847

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade creditors 85 -
Tax 1,293 14,947
VAT - 6,912
Directors' current accounts 649 258,773
Accrued expenses 2,382 2,180
4,409 282,812

DAN EVANS GROUNDWORKS LIMITED (REGISTERED NUMBER: 09252310)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST OCTOBER 2023

8. PROVISIONS FOR LIABILITIES
31.10.23 31.10.22
£    £   
Deferred tax
Accelerated capital allowances 12,193 16,151

Deferred
tax
£   
Balance at 1st November 2022 16,151
Movement in the year due to:-
changes in tax allowances (3,958 )
changes in tax rates
Balance at 31st October 2023 12,193

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.23 31.10.22
value: £    £   
100 Ordinary £1 100 100

10. CAPITAL COMMITMENTS
31.10.23 31.10.22
£    £   
Contracted but not provided for in the
financial statements - -

11. ULTIMATE CONTROLLING PARTY

The controlling party is D J Evans.