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2022-03-31 03745427 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 03745427 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 03745427 dpl-frs:Item7 2021-04-01 2022-03-31 03745427 dpl-frs:Item7 2021-03-31 03745427 dpl-frs:Item7 2022-03-31 03745427 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 03745427 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 03745427 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 03745427 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 03745427 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 03745427 dpl-frs:Item8 2021-04-01 2022-03-31 03745427 dpl-frs:Item8 2021-03-31 03745427 dpl-frs:Item8 2022-03-31 03745427 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 03745427 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 03745427 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 03745427 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 03745427 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 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dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 03745427 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 03745427 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 03745427 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 03745427 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 03745427 dpl-frs:Item12 2021-04-01 2022-03-31 03745427 dpl-frs:Item12 2021-03-31 03745427 dpl-frs:Item12 2022-03-31 03745427 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 03745427 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 03745427 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 03745427 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 03745427 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 03745427 1 2021-04-01 2022-03-31 03745427 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 03745427
Davencroft Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Simon John Flory Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03745427
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 33,237 40,310
Investments 6 4 2
33,242 40,313
CURRENT ASSETS
Debtors 7 5,111,818 4,814,627
Cash at bank and in hand 25,195 44,858
5,137,013 4,859,485
Creditors: Amounts Falling Due Within One Year 8 (4,529,224 ) (4,176,535 )
NET CURRENT ASSETS (LIABILITIES) 607,789 682,950
TOTAL ASSETS LESS CURRENT LIABILITIES 641,031 723,263
Creditors: Amounts Falling Due After More Than One Year 9 (34,259 ) (39,850 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,043 ) (1,702 )
NET ASSETS 605,729 681,711
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 605,727 681,709
SHAREHOLDERS' FUNDS 605,729 681,711
Page 1
Page 2
For the year ending 31 March 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 Ian Clayton Smith
Director
29/01/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Davencroft Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03745427 . The registered office is 66 Haven Way, Newhaven, East Sussex, BN9 9TD.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised to profit and loss account over their estimated economic life of 10 years.
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 10% straight line.
Plant & Machinery 25% straight line.
Fixtures & Fittings 25% straight line.
Office and Computer Equipment 25% straight line.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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 year 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 asset reflects 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 11 8
11 8
4. Intangible Assets
Other
£
Cost
As at 1 April 2022 8,242
As at 31 March 2023 8,242
Amortisation
As at 1 April 2022 8,241
As at 31 March 2023 8,241
Net Book Value
As at 31 March 2023 1
As at 1 April 2022 1
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Office and Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 36,000 29,857 2,443 20,242 88,542
Additions - - - 1,267 1,267
As at 31 March 2023 36,000 29,857 2,443 21,509 89,809
Depreciation
As at 1 April 2022 4,650 22,902 2,442 18,238 48,232
Provided during the period 3,600 3,755 - 985 8,340
As at 31 March 2023 8,250 26,657 2,442 19,223 56,572
Net Book Value
As at 31 March 2023 27,750 3,200 1 2,286 33,237
As at 1 April 2022 31,350 6,955 1 2,004 40,310
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6. Investments
Unlisted
£
Cost
As at 1 April 2022 2
Additions 2
As at 31 March 2023 4
Provision
As at 1 April 2022 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 4
As at 1 April 2022 2
On 1 April 2022 the company purchased the entire issued share capital of Davencroft Europe Limited and Davencroft Innovation Services Limited at par.
The issued ordinary share capital of each company is 1 ordinary share of £1 each.
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 62,634 99,163
Prepayments and accrued income 2,088 1,948
Other debtors 400 -
Amounts owed by group and associated companies 5,046,696 4,713,516
5,111,818 4,814,627
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 35,671 22,880
Bank loans and overdrafts 13,260 8,197
Corporation tax 109,449 103,961
Other taxes and social security 11,106 18,438
VAT 76,195 71,416
Other creditors 383,833 381,332
Pensions payable 1,216 1,239
Accruals and deferred income 26,240 35,619
Director's loan account 468,122 129,321
Amounts owed to group and associated companies 3,404,132 3,404,132
4,529,224 4,176,535
Page 5
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9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 34,259 39,850
34,259 39,850
The bank loan is a a government sponsored bounce back loan with no repayments due for the first 12 months - the bank loan was advanced on 14 May 2020.
10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.000 each 2 2
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr Ian Clayton-Smith by virtue of his ownership of 100% of the issued share capital in the company.
Page 6