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REGISTERED NUMBER: 01770576 (England and Wales)















Unaudited Financial Statements

for the Year Ended

30 November 2023

for

D.J. Archer Limited

D.J. Archer Limited (Registered number: 01770576)

Contents of the Financial Statements
for the Year Ended 30 November 2023










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


D.J. Archer Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: S Archer
D J Archer





REGISTERED OFFICE: Dove Bank Farm
Marston On Dove
Hilton
Derbyshire
DE65 5GB





REGISTERED NUMBER: 01770576 (England and Wales)





ACCOUNTANTS: The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
D.J. Archer Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D.J. Archer Limited for the year ended 30 November 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of D.J. Archer Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of D.J. Archer Limited and state those matters that we have agreed to state to the Board of Directors of D.J. Archer Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D.J. Archer Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that D.J. Archer Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of D.J. Archer Limited. You consider that D.J. Archer Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of D.J. Archer Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP


6 March 2024

D.J. Archer Limited (Registered number: 01770576)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 66,476 76,693
Investments 5 2,823 4,248
69,299 80,941

CURRENT ASSETS
Stocks 16,516 30,439
Debtors 6 12,522 10,103
Cash at bank 220,486 219,222
249,524 259,764
CREDITORS
Amounts falling due within one year 7 20,015 21,983
NET CURRENT ASSETS 229,509 237,781
TOTAL ASSETS LESS CURRENT
LIABILITIES

298,808

318,722

PROVISIONS FOR LIABILITIES 13,074 15,270
NET ASSETS 285,734 303,452

CAPITAL AND RESERVES
Called up share capital 8 500 500
Share premium 10,361 10,361
Revaluation reserve 9 1,794 2,949
Retained earnings 273,079 289,642
SHAREHOLDERS' FUNDS 285,734 303,452

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

D.J. Archer Limited (Registered number: 01770576)

Balance Sheet - continued
30 November 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 March 2024 and were signed on its behalf by:




D J Archer - Director



S Archer - Director


D.J. Archer Limited (Registered number: 01770576)

Notes to the Financial Statements
for the Year Ended 30 November 2023


1. STATUTORY INFORMATION

D.J. Archer 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 as modified by the revaluation of certain assets.

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.
Freehold extensions - 2% on buildings only
Plant and machinery - 10% reducing balance
Tractors - 20% reducing balance

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


D.J. Archer Limited (Registered number: 01770576)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023


2. ACCOUNTING POLICIES - continued
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.

Fixed asset investments
Listed investments are held at fair value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and
extensions machinery Tractors Totals
£    £    £    £   
COST
At 1 December 2022
and 30 November 2023 59,312 106,635 48,500 214,447
DEPRECIATION
At 1 December 2022 34,128 93,926 9,700 137,754
Charge for year 1,186 1,271 7,760 10,217
At 30 November 2023 35,314 95,197 17,460 147,971
NET BOOK VALUE
At 30 November 2023 23,998 11,438 31,040 66,476
At 30 November 2022 25,184 12,709 38,800 76,693

D.J. Archer Limited (Registered number: 01770576)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023


5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 December 2022 4,248
Disposals (87 )
Revaluations (1,338 )
At 30 November 2023 2,823
NET BOOK VALUE
At 30 November 2023 2,823
At 30 November 2022 4,248

Cost or valuation at 30 November 2023 is represented by:

Other
investments
£   
Valuation in 2016 2,015
Valuation in 2017 738
Valuation in 2018 104
Valuation in 2019 1,103
Valuation in 2020 1,403
Valuation in 2021 966
Valuation in 2022 (2,662 )
Valuation in 2023 (1,425 )
Cost 581
2,823

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 11,735 8,862
VAT 787 1,241
12,522 10,103

D.J. Archer Limited (Registered number: 01770576)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors - 4,956
Tax 1,289 664
Social security and other taxes 937 850
Directors' current accounts 12,938 12,963
Accruals and deferred income 4,851 2,550
20,015 21,983

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
500 Ordinary £1 500 500

9. RESERVES
Revaluation
reserve
£   
At 1 December 2022 2,949
Revaluation (1,155 )

At 30 November 2023 1,794