Registered number
06453111
D WHITE BUILDERS LIMITED
Filleted Accounts
31 December 2023
D WHITE BUILDERS LIMITED
Registered number: 06453111
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 4,969 6,625
Current assets
Investments held as current assets 4 - 128
Cash at bank and in hand 55,445 42,202
55,445 42,330
Creditors: amounts falling due within one year 5 (10,681) (9,017)
Net current assets 44,764 33,313
Net assets 49,733 39,938
Capital and reserves
Called up share capital 2 2
Profit and loss account 49,731 39,936
Shareholders' funds 49,733 39,938
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D White
Director
Approved by the board on 31 January 2024
D WHITE BUILDERS LIMITED
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 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
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2023 23,452
At 31 December 2023 23,452
Depreciation
At 1 January 2023 16,827
Charge for the year 1,656
At 31 December 2023 18,483
Net book value
At 31 December 2023 4,969
At 31 December 2022 6,625
4 Investments held as current assets 2023 2022
£ £
Fair value
Unlisted investments - 128
5 Creditors: amounts falling due within one year 2023 2022
£ £
PAYE 1,229 1,216
VAT 6,451 7,007
Taxation and social security costs 1,971 -
Other creditors 1,030 794
10,681 9,017
6 Controlling party
The person with significant control of the company is Mr D White.
7 Other information
D WHITE BUILDERS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
Unit 104
Solent Business Centre
Millbrook Road West
Southampton
SO15 0HW
D WHITE BUILDERS LIMITED
Data for corporation tax computation
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Tax reference (10 digits no spaces)
First day of return/accounting period 01/01/2023
Last day of return/accounting period 31/12/2023
First day of period covered by statutory accounts 01/01/2023
Last day of period covered by statutory accounts 31/12/2023
Click here for more help if the CT accounting period is different to the statutory accounts.
Units £
£
Profit /(loss) before tax per the accounts 11,766
Disallowable expenses £
Entertainment -
Legal & professional fees
Parking fines
Depreciation and profit/(loss) on sale of assets 1,656
Other
Enter any further items directly into the adjustment of profits section on the TaxComp sheet
Donations £
Qualifying donations to UK charities
Other donations
Non-trading income £
Interest receivable -
Property income
Gain/(loss) on revaluation of investments -
Franked investment income -
Other income not taxable
Other adjustments £
Finance lease adjustments
Leased cars
Other operating lease adjustments
£
Dividends payable on non-equity shares included in interest payable -
£
Losses utilised 3,046
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