D WHITE BUILDERS LIMITED |
Registered number: |
06453111 |
Balance Sheet |
as at 31 December 2023 |
|
Notes |
|
|
2023 |
|
|
2022 |
£ |
£ |
Fixed assets |
Tangible assets |
3 |
|
|
4,969 |
|
|
6,625 |
|
Current assets |
Investments held as current assets |
4 |
|
- |
|
|
128 |
Cash at bank and in hand |
|
|
55,445 |
|
|
42,202 |
|
|
|
55,445 |
|
|
42,330 |
|
Creditors: amounts falling due within one year |
5 |
|
(10,681) |
|
|
(9,017) |
|
Net current assets |
|
|
|
44,764 |
|
|
33,313 |
|
Net assets |
|
|
|
49,733 |
|
|
39,938 |
|
|
|
|
|
|
|
|
Capital and reserves |
Called up share capital |
|
|
|
2 |
|
|
2 |
Profit and loss account |
|
|
|
49,731 |
|
|
39,936 |
|
Shareholders' funds |
|
|
|
49,733 |
|
|
39,938 |
|
|
|
|
|
|
|
|
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
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. |
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
D White |
Director |
Approved by the board on 31 January 2024 |
|
D WHITE BUILDERS LIMITED |
Notes to the Accounts |
for the year ended 31 December 2023 |
|
|
1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
|
|
2 |
Employees |
2023 |
|
2022 |
Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
£ |
|
Cost |
|
At 1 January 2023 |
23,452 |
|
At 31 December 2023 |
23,452 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 January 2023 |
16,827 |
|
Charge for the year |
1,656 |
|
At 31 December 2023 |
18,483 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2023 |
4,969 |
|
At 31 December 2022 |
6,625 |
|
|
4 |
Investments held as current assets |
2023 |
|
2022 |
£ |
£ |
|
Fair value |
|
Unlisted investments |
- |
|
128 |
|
|
|
|
|
|
|
|
|
|
|
5 |
Creditors: amounts falling due within one year |
2023 |
|
2022 |
£ |
£ |
|
|
PAYE |
|
|
|
|
1,229 |
|
1,216 |
|
VAT |
|
|
|
|
6,451 |
|
7,007 |
|
Taxation and social security costs |
1,971 |
|
- |
|
Other creditors |
1,030 |
|
794 |
|
|
|
|
|
|
10,681 |
|
9,017 |
|
|
|
|
|
|
|
|
|
|
6 |
Controlling party |
|
|
The person with significant control of the company is Mr D White. |
|
|
7 |
Other information |
|
|
D WHITE BUILDERS LIMITED is a private company limited by shares and incorporated in England. Its registered office is: |
|
Unit 104 |
|
Solent Business Centre |
|
Millbrook Road West |
|
Southampton |
|
SO15 0HW |
|
D WHITE BUILDERS LIMITED |
Data for corporation tax computation |
|
Please check the tax computation carefully. VT Software Limited accepts no responsibility or liability for the correctness of the numbers, assumptions, tax rates and calculations in this template. You use this template and associated software entirely at your own risk. If in doubt, please consult a professional tax advisor. Please note that the capital allowances sheet (CapAllow) provides a template for your own workings but does not automatically calculate allowances. You must click the Re-evaluate AutoHide button if any numbers in the tax computation are changed. Rows with data on may remain hidden if you do not. |
|
Tax reference (10 digits no spaces) |
|
|
|
|
|
|
|
First day of return/accounting period |
01/01/2023 |
Last day of return/accounting period |
31/12/2023 |
|
|
|
|
|
|
|
First day of period covered by statutory accounts |
01/01/2023 |
Last day of period covered by statutory accounts |
31/12/2023 |
|
|
|
|
|
|
|
Click here for more help if the CT accounting period is different to the statutory accounts. |
Units |
£ |
|
|
|
|
|
|
|
£ |
Profit /(loss) before tax per the accounts |
11,766 |
|
|
|
|
|
|
|
|
Disallowable expenses |
£ |
|
Entertainment |
- |
|
Legal & professional fees |
|
Parking fines |
|
Depreciation and profit/(loss) on sale of assets |
1,656 |
|
Other |
|
Enter any further items directly into the adjustment of profits section on the TaxComp sheet |
|
Donations |
£ |
|
Qualifying donations to UK charities |
|
Other donations |
|
|
|
|
|
|
|
|
Non-trading income |
£ |
|
Interest receivable |
- |
|
Property income |
|
Gain/(loss) on revaluation of investments |
- |
|
Franked investment income |
- |
|
Other income not taxable |
|
|
|
|
|
|
|
|
Other adjustments |
£ |
|
Finance lease adjustments |
|
Leased cars |
|
Other operating lease adjustments |
|
|
|
|
|
|
|
|
£ |
Dividends payable on non-equity shares included in interest payable |
- |
|
|
|
|
|
|
|
£ |
Losses utilised |
3,046 |