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Registered number: 06595158
Domestic Supplies Ltd
Financial Statements
For The Year Ended 30 June 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06595158
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 19,508 24,942
Investments 6 3,000 3,000
22,508 27,942
CURRENT ASSETS
Stocks 7 80,050 74,950
Debtors 8 52,197 36,700
Cash at bank and in hand 15,905 22,949
148,152 134,599
Creditors: Amounts Falling Due Within One Year 9 (134,451 ) (99,404 )
NET CURRENT ASSETS (LIABILITIES) 13,701 35,195
TOTAL ASSETS LESS CURRENT LIABILITIES 36,209 63,137
Creditors: Amounts Falling Due After More Than One Year 10 (27,500 ) (37,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,707 ) (4,739 )
NET ASSETS 5,002 20,898
CAPITAL AND RESERVES
Called up share capital 11 12 12
Profit and Loss Account 4,990 20,886
SHAREHOLDERS' FUNDS 5,002 20,898
Page 1
Page 2
For the year ending 30 June 2023 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
Mr J Wardman
Director
8 February 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Domestic Supplies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06595158 . The registered office is 15 - 18 Block 3, Hallam Way, Old Mill Industrial Estate, Mansfield, NG19 9BG.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... 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:
Equipment 33% - reducing balance
Motor Vehicles 25% - reducing balance
Fixtures & Fittings 15% - reducing balance
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.
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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
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2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 7)
7 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2022 70,000
As at 30 June 2023 70,000
Amortisation
As at 1 July 2022 70,000
As at 30 June 2023 70,000
Net Book Value
As at 30 June 2023 -
As at 1 July 2022 -
5. Tangible Assets
Equipment Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2022 12,741 24,495 4,560 41,796
Additions 1,215 - - 1,215
As at 30 June 2023 13,956 24,495 4,560 43,011
Depreciation
As at 1 July 2022 10,385 3,779 2,690 16,854
Provided during the period 1,189 5,179 281 6,649
As at 30 June 2023 11,574 8,958 2,971 23,503
Net Book Value
As at 30 June 2023 2,382 15,537 1,589 19,508
As at 1 July 2022 2,356 20,716 1,870 24,942
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6. Investments
Listed
£
Cost
As at 1 July 2022 3,000
As at 30 June 2023 3,000
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 3,000
As at 1 July 2022 3,000
7. Stocks
2023 2022
£ £
Stock 80,050 74,950
80,050 74,950
8. Debtors
2023 2022
£ £
Due within one year
Trade debtors 31,715 10,637
Prepayments and accrued income 7,296 6,786
Other taxes and social security - 468
Directors' loan accounts 13,186 18,809
52,197 36,700
9. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 90,447 69,635
Bank loans and overdrafts 10,000 10,000
Corporation tax 18,900 9,922
Other taxes and social security 1,278 -
VAT 12,671 9,417
Company credit card 830 105
Accruals 325 325
134,451 99,404
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10. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 27,500 37,500
27,500 37,500
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 12 12
12. Capital Commitments
2023 2022
£ £
At the end of the period 124,400 115,200
At the end of the period, the company had capital commitments contracted for but not provided in these financial statements.
13. Related Party Transactions
At the balance sheet date, the directors owed the company £13,186 (2022:owed by the directors £18,809). The directors loan account is unsecured, interest free and repayable on demand.
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