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REGISTERED NUMBER: 13395456 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30 June 2023

for

Dunkin Construction Ltd

Dunkin Construction Ltd (Registered number: 13395456)

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










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Dunkin Construction Ltd

Company Information
for the Year Ended 30 June 2023







DIRECTORS: L T Dunkin
Mrs K Dunkin





REGISTERED OFFICE: Metherell Gard
Burn View
Bude
EX23 8BX





REGISTERED NUMBER: 13395456 (England and Wales)





ACCOUNTANTS: Metherell Gard Ltd
Burn View
BUDE
Cornwall
EX23 8BX

Dunkin Construction Ltd (Registered number: 13395456)

Abridged Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 15,833 20,833
Tangible assets 5 50,785 31,417
66,618 52,250

CURRENT ASSETS
Stocks 61,368 43,903
Debtors 302,327 156,932
Cash at bank 56,477 31,905
420,172 232,740
CREDITORS
Amounts falling due within one year 387,045 187,141
NET CURRENT ASSETS 33,127 45,599
TOTAL ASSETS LESS CURRENT
LIABILITIES

99,745

97,849

CREDITORS
Amounts falling due after more than one
year

-

(1,468

)

PROVISIONS FOR LIABILITIES (9,600 ) (7,800 )
NET ASSETS 90,145 88,581

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 90,045 88,481
90,145 88,581

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

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

Dunkin Construction Ltd (Registered number: 13395456)

Abridged Balance Sheet - continued
30 June 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 June 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 18 January 2024 and were signed on its behalf by:





L T Dunkin - Director


Dunkin Construction Ltd (Registered number: 13395456)

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


1. STATUTORY INFORMATION

Dunkin Construction Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents net invoiced sales of goods and services, excluding value added tax. Revenue is recognised as the right to consideration is obtained through performance of contractual obligation.

Sale of goods
Revenue is recognised for the sale of goods when the vendor has transferred the significant risks and rewards of ownership, it is probable that the economic benefit will flow to the entity and the revenue and associated costs can be reliably measured. This is generally on exchange of contracts.

Rendering of services
Revenue for provision of services is recognised when it is probable that an economic benefit will flow to the entity and the revenue and costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured using a percentage of completion method.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery etc - 20% on reducing balance.

Stocks
Stock is 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, costs of construction and other associated costs incurred in bringing stock to its present location and condition. 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.


Dunkin Construction Ltd (Registered number: 13395456)

Notes to the Financial Statements - continued
for the Year Ended 30 June 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.

Employee benefits
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Financial instruments
All financial instruments are recognised initially at transaction price excluding transaction costs and subsequently at amortised cost. These include cash at bank, trade and other debtors and trade and other creditors.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2022
and 30 June 2023 25,000
AMORTISATION
At 1 July 2022 4,167
Amortisation for year 5,000
At 30 June 2023 9,167
NET BOOK VALUE

At 30 June 2023 15,833
At 30 June 2022 20,833

Dunkin Construction Ltd (Registered number: 13395456)

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


5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2022 36,850
Additions 44,195
Disposals (20,501 )
At 30 June 2023 60,544
DEPRECIATION
At 1 July 2022 5,433
Charge for year 7,044
Eliminated on disposal (2,718 )
At 30 June 2023 9,759
NET BOOK VALUE
At 30 June 2023 50,785
At 30 June 2022 31,417