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Registered Number: 05661081
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 December 2023

for

DIBDEN PURLIEU CARPETS LIMITED

Directors Mr M Stone
Miss C Stone
Registered Number 05661081
Registered Office 7 Merriemeade Parade
Dibden Purlieu
Southampton
Hampshire
SO45 4PY
Accountants Numeric Accounting
Chartered Certified Accountants
Mountbatten House
Grosvenor Square
Southampton
SO15 2JU
Secretary Miss C Stone
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 20,252    2,085 
20,252    2,085 
Current assets      
Stocks 5 1,200    1,800 
Debtors: amounts falling due within one year 6 3,349    2,509 
Cash at bank and in hand 32,191    52,306 
36,740    56,615 
Creditors: amount falling due within one year 7 (10,210)   (12,919)
Net current assets 26,530    43,696 
 
Total assets less current liabilities 46,782    45,781 
Provisions for liabilities 8 (1,040)   (396)
Net assets 45,742    45,385 
 

Capital and reserves
     
Called up share capital 9 100    100 
Profit and loss account 45,642    45,285 
Shareholder's funds 45,742    45,385 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 27 March 2024 and were signed on its behalf by:


-------------------------------
Mr M Stone
Director
-------------------------------
Miss C Stone
Director
2
General Information
Dibden Purlieu Carpets Limited is a private company, limited by shares, registered in England and Wales, registration number 05661081, registration address 7 Merriemeade Parade, Dibden Purlieu, Southampton, Hampshire, SO45 4PY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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.
Deferred taxation
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.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of five years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 10% Reducing Balance
Stocks
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 items.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2023 36,550    36,550 
Additions  
Disposals  
At 31 December 2023 36,550    36,550 
Amortisation
At 01 January 2023 36,550    36,550 
Charge for year  
On disposals  
At 31 December 2023 36,550    36,550 
Net book values
At 31 December 2023  
At 31 December 2022  


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 January 2023 4,573    2,860    7,433 
Additions 18,990      18,990 
Disposals (4,573)     (4,573)
At 31 December 2023 18,990    2,860    21,850 
Depreciation
At 01 January 2023 4,241    1,107    5,348 
Charge for year 316    175    491 
On disposals (4,241)     (4,241)
At 31 December 2023 316    1,282    1,598 
Net book values
Closing balance as at 31 December 2023 18,674    1,578    20,252 
Opening balance as at 01 January 2023 332    1,753    2,085 


5.

Stocks

2023
£
  2022
£
Stocks 1,200    1,800 
1,200    1,800 

6.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 655   
Prepayments & Accrued Income 747    562 
Other Debtors 1,947    1,947 
3,349    2,509 

7.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 4,888    4,772 
VAT (1,000)   1,639 
Corporation Tax   3,047 
PAYE & Social Security 1,961   
Accrued Expenses   (1)
Other Creditors 2,778    1,460 
Directors' Current Accounts 1,583    2,002 
10,210    12,919 

8.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 1,040    396 
1,040    396 

9.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

10.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
Mr M Stone(1,583)(2,002)

Dividends paid in the year to Mr M Stone (Director) £2,973 (2022 £2,500)
3