2022-10-012023-09-302023-09-30false03103366D.F. Tourle 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D.F. Tourle Ltd.

Registered Number
03103366
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

D.F. Tourle Ltd.
Company Information
for the year from 1 October 2022 to 30 September 2023

Directors

Paul George Limpus
Silvana Limpus

Company Secretary

Silvana Limpus

Registered Address

2 Upperton Gardens
Eastbourne
BN21 2AH

Registered Number

03103366 (England and Wales)
D.F. Tourle Ltd.
Statement of Financial Position
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets622,38527,730
22,38527,730
Current assets
Stocks720,00010,000
Debtors117,78763,531
Cash at bank and on hand40,29164,368
178,078137,899
Creditors amounts falling due within one year9(120,554)(75,242)
Net current assets (liabilities)57,52462,657
Total assets less current liabilities79,90990,387
Provisions for liabilities10(4,019)(5,269)
Net assets75,89085,118
Capital and reserves
Called up share capital100100
Profit and loss account75,79085,018
Shareholders' funds75,89085,118
The financial statements were approved and authorised for issue by the Board of Directors on 13 February 2024, and are signed on its behalf by:
Paul George Limpus
Director
Registered Company No. 03103366
D.F. Tourle Ltd.
Notes to the Financial Statements
for the year ended 30 September 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
Development of building projects Construction of commercial & domestic buildings
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment25
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
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.
Deferred tax policy
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year77
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 October 2273,511
Additions1,889
Disposals(208)
At 30 September 2356,576
Depreciation and impairment
At 01 October 2245,781
Charge for year7,078
On disposals(52)
At 30 September 2334,191
Net book value
At 30 September 2322,385
At 30 September 2227,730
7.Stocks

2023

2022

££
Work in progress20,00010,000
Total20,00010,000
8.Debtors within one year

2023

2022

££
Trade debtors / trade receivables112,45762,686
Other debtors-151
Prepayments and accrued income5,330694
Total117,78763,531
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables56,23332,029
Taxation and social security52,04722,455
Other creditors12,27420,758
Total120,55475,242
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)4,0195,269
Total4,0195,269