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2022-09-30 05896732 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 05896732 1 2021-10-01 2022-09-30 05896732 frs-countries:EnglandWales 2021-10-01 2022-09-30
Durrant Electrical & Mechanical Ltd
Financial Statements
For The Year Ended 30 September 2023
Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—7
Page 1
Statement of Financial Position
Registered number: 05896732
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 351,335 226,450
351,335 226,450
CURRENT ASSETS
Stocks 6 600,032 362,255
Debtors 7 288,464 312,682
Cash at bank and in hand 768,560 382,575
1,657,056 1,057,512
Creditors: Amounts Falling Due Within One Year 8 (446,816 ) (521,363 )
NET CURRENT ASSETS (LIABILITIES) 1,210,240 536,149
TOTAL ASSETS LESS CURRENT LIABILITIES 1,561,575 762,599
Creditors: Amounts Falling Due After More Than One Year 9 (18,332 ) (28,332 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 11 (87,833 ) (42,344 )
NET ASSETS 1,455,410 691,923
CAPITAL AND RESERVES
Called up share capital 12 2 2
Income Statement 1,455,408 691,921
SHAREHOLDERS' FUNDS 1,455,410 691,923
Page 1
Page 2
For the year ending 30 September 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 Income Statement.
On behalf of the board
Mrs Deborah Durrant
Director
6th December 2023
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Durrant Electrical & Mechanical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05896732 . The registered office is Grove Barn, 19A The Green , Upton , Norwich , NR13 6BA.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 income statement over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 20% straight line
Motor Vehicles 25% straight line
Computer Equipment 20% straight line
2.5. Leasing and Hire Purchase Contracts
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 income statement 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 income statement as incurred.
2.6. 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.
Page 3
Page 4
2.7. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2022: 15)
19 15
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2022 20,800
As at 30 September 2023 20,800
Amortisation
As at 1 October 2022 20,800
As at 30 September 2023 20,800
Net Book Value
As at 30 September 2023 -
As at 1 October 2022 -
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2022 487,533 232,222 15,167 734,922
Additions 46,245 178,256 2,256 226,757
Disposals (7,400 ) - - (7,400 )
As at 30 September 2023 526,378 410,478 17,423 954,279
Depreciation
As at 1 October 2022 367,879 132,237 8,356 508,472
Provided during the period 44,461 51,138 2,573 98,172
Disposals (3,700 ) - - (3,700 )
As at 30 September 2023 408,640 183,375 10,929 602,944
Net Book Value
As at 30 September 2023 117,738 227,103 6,494 351,335
As at 1 October 2022 119,654 99,985 6,811 226,450
6. Stocks
2023 2022
£ £
Materials 588,842 360,117
Work in progress 11,190 2,138
600,032 362,255
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 124,785 241,256
Other debtors 163,679 71,426
288,464 312,682
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 7,052
Trade creditors 165,073 296,978
Bank loans and overdrafts 10,000 10,000
Other creditors 40,295 118,052
Taxation and social security 231,448 89,281
446,816 521,363
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 18,332 28,332
18,332 28,332
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 7,052
Later than one year and not later than five years - -
- 7,052
- 7,052
11. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 87,833 42,344
12. Share Capital
2023 2022
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1 each 2 2
Page 6
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13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 11,169 3,573
Later than one year and not later than five years 16,754 -
27,923 3,573
Page 7