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REGISTERED NUMBER: 05565718 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30 September 2023

for

DENNIS GOULDING LIMITED

DENNIS GOULDING LIMITED (REGISTERED NUMBER: 05565718)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DENNIS GOULDING LIMITED

Company Information
FOR THE YEAR ENDED 30 SEPTEMBER 2023







Directors: Mr D Goulding
Mr S Goulding
Mrs K M Goulding
Mrs J Welsh





Registered office: 22 Duddon Close
Standish
Wigan
Lancashire
WN6 0UJ





Registered number: 05565718 (England and Wales)





Accountants: NRB
1st Floor Waterside House
Waterside Drive
Wigan
Lancashire
WN3 5AZ

DENNIS GOULDING LIMITED (REGISTERED NUMBER: 05565718)

Balance Sheet
30 SEPTEMBER 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 197,365 72,256

CURRENT ASSETS
Stocks 171,510 126,122
Debtors 5 306,920 360,176
Cash at bank and in hand 246,788 153,437
725,218 639,735
CREDITORS
Amounts falling due within one year 6 421,946 306,897
NET CURRENT ASSETS 303,272 332,838
TOTAL ASSETS LESS CURRENT
LIABILITIES

500,637

405,094

CREDITORS
Amounts falling due after more than one year 7 (104,577 ) (168,899 )

PROVISIONS FOR LIABILITIES 9 (49,341 ) (13,729 )
NET ASSETS 346,719 222,466

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 346,619 222,366
SHAREHOLDERS' FUNDS 346,719 222,466

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

DENNIS GOULDING LIMITED (REGISTERED NUMBER: 05565718)

Balance Sheet - continued
30 SEPTEMBER 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 Board of Directors and authorised for issue on 1 February 2024 and were signed on its behalf by:





Mr S Goulding - Director


DENNIS GOULDING LIMITED (REGISTERED NUMBER: 05565718)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

Dennis Goulding 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.

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.

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

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 equipment - 20% on reducing balance
Motor vehicles - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 or deferred taxation assets and liabilities are not discounted.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 7 ) .

DENNIS GOULDING LIMITED (REGISTERED NUMBER: 05565718)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
equipment vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2022 55,217 84,428 - 139,645
Additions 11,350 154,482 470 166,302
Disposals - (29,995 ) - (29,995 )
At 30 September 2023 66,567 208,915 470 275,952
DEPRECIATION
At 1 October 2022 31,782 35,607 - 67,389
Charge for year 5,698 19,794 24 25,516
Eliminated on disposal - (14,318 ) - (14,318 )
At 30 September 2023 37,480 41,083 24 78,587
NET BOOK VALUE
At 30 September 2023 29,087 167,832 446 197,365
At 30 September 2022 23,435 48,821 - 72,256

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 245,396 298,835
Other debtors 61,524 61,341
306,920 360,176

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 40,666 26,000
Hire purchase contracts 8,988 10,122
Trade creditors 291,748 170,732
Taxation and social security 75,076 97,662
Other creditors 5,468 2,381
421,946 306,897

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans 99,334 154,667
Hire purchase contracts 5,243 14,232
104,577 168,899

8. SECURED DEBTS

The following secured debts are included within creditors:

30.9.23 30.9.22
£    £   
Hire purchase contracts 14,231 24,354

DENNIS GOULDING LIMITED (REGISTERED NUMBER: 05565718)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

9. PROVISIONS FOR LIABILITIES
30.9.23 30.9.22
£    £   
Deferred tax 49,341 13,729

Deferred
tax
£   
Balance at 1 October 2022 13,729
Provided during year 35,612
Balance at 30 September 2023 49,341

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
100 Ordinary £1 100 100