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REGISTERED NUMBER: 12753218 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2023

for

Charles Dutton & Co Ltd

Charles Dutton & Co Ltd (Registered number: 12753218)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Charles Dutton & Co Ltd

Company Information
for the Year Ended 31 July 2023







DIRECTORS: Mrs L M Dutton
J C F Dutton





REGISTERED OFFICE: Old School House
Glanvilles Wootton
Sherborne
DT9 5PZ





REGISTERED NUMBER: 12753218 (England and Wales)





ACCOUNTANTS: RWB Tax Consultants Limited
F7A Lynch Lane Offices
Lynch Lane
Weymouth
Dorset
DT4 9DN

Charles Dutton & Co Ltd (Registered number: 12753218)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,410 22,711

CURRENT ASSETS
Debtors 5 3,139 21,382
Cash at bank 94,776 117,161
97,915 138,543
CREDITORS
Amounts falling due within one year 6 28,196 60,347
NET CURRENT ASSETS 69,719 78,196
TOTAL ASSETS LESS CURRENT
LIABILITIES

74,129

100,907

CREDITORS
Amounts falling due after more than one
year

7

-

11,769
NET ASSETS 74,129 89,138

CAPITAL AND RESERVES
Called up share capital 8 2,000 2,000
Retained earnings 72,129 87,138
SHAREHOLDERS' FUNDS 74,129 89,138

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Charles Dutton & Co Ltd (Registered number: 12753218)

Balance Sheet - continued
31 July 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 5 February 2024 and were signed on its behalf by:





J C F Dutton - Director


Charles Dutton & Co Ltd (Registered number: 12753218)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Charles Dutton & Co 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.

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 machinery etc - 33% on cost, 25% on reducing balance and 15% on reducing balance

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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Charles Dutton & Co Ltd (Registered number: 12753218)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 August 2022 304 2,521 25,243 2,115 30,183
Additions 1,813 - - 180 1,993
Disposals - - (25,243 ) - (25,243 )
At 31 July 2023 2,117 2,521 - 2,295 6,933
DEPRECIATION
At 1 August 2022 76 379 6,311 706 7,472
Charge for year 511 321 - 530 1,362
Eliminated on disposal - - (6,311 ) - (6,311 )
At 31 July 2023 587 700 - 1,236 2,523
NET BOOK VALUE
At 31 July 2023 1,530 1,821 - 1,059 4,410
At 31 July 2022 228 2,142 18,932 1,409 22,711

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 3,139 21,382

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Hire purchase contracts - 5,004
Trade creditors 767 7,798
Tax 9,932 10,791
Social security and other taxes 93 171
VAT 356 4,418
Directors' current accounts 1,548 4,715
Accrued expenses 15,500 27,450
28,196 60,347

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.23 31.7.22
£    £   
Hire purchase contracts - 11,769

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.23 31.7.22
value: £    £   
2,000 Ordinary £1 2,000 2,000

Charles Dutton & Co Ltd (Registered number: 12753218)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2023 and 31 July 2022:

31.7.23 31.7.22
£    £   
J C F Dutton
Balance outstanding at start of year (4,715 ) (6,464 )
Amounts advanced 44,033 3,295
Amounts repaid (40,866 ) (1,546 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,548 ) (4,715 )