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REGISTERED NUMBER: 06372965 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

DP Fencing Limited

DP Fencing Limited (Registered number: 06372965)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DP Fencing Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: D Condron
P Condron
Mrs C Condron





SECRETARY:





REGISTERED OFFICE: 3 Craven Lea
Liverpool
Merseyside
L12 0NF





REGISTERED NUMBER: 06372965 (England and Wales)





ACCOUNTANTS: Holland & Co. Chartered Accountants
102/104 Widnes Road
Widnes
Cheshire
WA8 6AX

DP Fencing Limited (Registered number: 06372965)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 14,577 1,554
14,578 1,555

CURRENT ASSETS
Debtors 6 253,761 256,233
Cash at bank 14,766 25,900
268,527 282,133
CREDITORS
Amounts falling due within one year 7 194,613 222,982
NET CURRENT ASSETS 73,914 59,151
TOTAL ASSETS LESS CURRENT
LIABILITIES

88,492

60,706

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 88,392 60,606
SHAREHOLDERS' FUNDS 88,492 60,706

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

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

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 29 February 2024 and were signed on its behalf by:




P Condron - Director


DP Fencing Limited (Registered number: 06372965)

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

1. STATUTORY INFORMATION

DP Fencing Limited 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor Vehicle 25% on reducing balance
Computer Equipment 25% 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

DP Fencing Limited (Registered number: 06372965)

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

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 30 September 2023 18,400
AMORTISATION
At 1 October 2022
and 30 September 2023 18,399
NET BOOK VALUE
At 30 September 2023 1
At 30 September 2022 1

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022 21,878
Additions 19,941
Disposals (14,245 )
At 30 September 2023 27,574
DEPRECIATION
At 1 October 2022 20,324
Charge for year 5,017
Eliminated on disposal (12,344 )
At 30 September 2023 12,997
NET BOOK VALUE
At 30 September 2023 14,577
At 30 September 2022 1,554

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 219,856 221,918
Other debtors 33,905 34,315
253,761 256,233

DP Fencing Limited (Registered number: 06372965)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 467 340
Trade creditors 108,808 134,066
Taxation and social security 8,696 15,121
Other creditors 76,642 73,455
194,613 222,982

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £10,000 (2022 - £30,000) were paid to the directors .

As at 30 September 2023, a sum of £38,321.08 (£36,727.68 2022) was owed to Paul Condron and included in Other Creditors.

As at 30 September 2023, a sum of £38,321.09 (£36,727.67 2022) was owed to David Condron and included in Other Creditors.