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Registered number: 06392169
Diggins & Co Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
FB Accountancy Services Limited
Chartered Certified Accountants
16 Heronsgate Trading Estate
Paycocke Road
Basildon
Essex
SS14 3EU
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Diggins & Co Limited For The Year Ended 31 October 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Diggins & Co Limited which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Diggins & Co Limited , as a body, in accordance with the terms of our engagement letter dated 19 May 2021. Our work has been undertaken solely to prepare for your approval the accounts of Diggins & Co Limited and state those matters that we have agreed to state to the director of Diggins & Co Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Diggins & Co Limited and its director as a body for our work or for this report.
It is your duty to ensure that Diggins & Co Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Diggins & Co Limited . You consider that Diggins & Co Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Diggins & Co Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
14/03/2024
FB Accountancy Services Limited
Chartered Certified Accountants
16 Heronsgate Trading Estate
Paycocke Road
Basildon
Essex
SS14 3EU
Page 1
Page 2
Statement of Financial Position
Registered number: 06392169
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,664 12,998
9,664 12,998
CURRENT ASSETS
Debtors 5 58,340 52,749
Cash at bank and in hand 13 262
58,353 53,011
Creditors: Amounts Falling Due Within One Year 6 (81,627 ) (50,695 )
NET CURRENT ASSETS (LIABILITIES) (23,274 ) 2,316
TOTAL ASSETS LESS CURRENT LIABILITIES (13,610 ) 15,314
Creditors: Amounts Falling Due After More Than One Year 7 (10,217 ) (12,917 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (2,210 )
NET (LIABILITIES)/ASSETS (23,827 ) 187
CAPITAL AND RESERVES
Called up share capital 8 300 300
Income Statement (24,127 ) (113 )
SHAREHOLDERS' FUNDS (23,827) 187
Page 2
Page 3
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Darren Diggins
Director
14/03/2024
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Diggins & Co Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06392169 . The registered office is 16 Heronsgate Trading Estate, Paycocke Trading Estate, Basildon, Essex, SS14 3EU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
The directors believe the business is a going concern due to the continuing support of its creditors.  
2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% straight line
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 8)
8 8
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 November 2022 58,295 1,919 60,214
Disposals (3,882 ) - (3,882 )
As at 31 October 2023 54,413 1,919 56,332
Depreciation
As at 1 November 2022 47,042 174 47,216
Provided during the period 2,824 480 3,304
Disposals (3,852 ) - (3,852 )
As at 31 October 2023 46,014 654 46,668
Net Book Value
As at 31 October 2023 8,399 1,265 9,664
As at 1 November 2022 11,253 1,745 12,998
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 18,855 22,691
Prepayments and accrued income 388 671
Other debtors 36,587 29,387
Deferred tax current asset 2,510 -
58,340 52,749
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 19,596 9,656
Corporation tax 3,886 13,470
Other taxes and social security 52,134 7,082
VAT - 19,899
Other creditors 6,011 588
81,627 50,695
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 10,217 12,917
10,217 12,917
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8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 300 300
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2022 Amounts advanced Amounts repaid Amounts written off As at 31 October 2023
£ £ £ £ £
Mr Darren Diggins 29,387 - 3,120 - 26,267
The above loan is unsecured, interest free and repayable on demand.
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