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2022-11-30 05278878 dpl-frs:Item12 2021-12-01 2022-11-30 05278878 dpl-frs:Item12 2021-11-30 05278878 dpl-frs:Item12 2022-11-30 05278878 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 05278878 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 05278878 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 05278878 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 05278878 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 05278878 1 2021-12-01 2022-11-30 05278878 frs-countries:EnglandWales 2021-12-01 2022-11-30
Registered number: 05278878
Shepherd Marine Limited
Financial Statements
For The Year Ended 30 November 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05278878
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 171,763 147,652
171,763 147,652
CURRENT ASSETS
Stocks 5 261,271 184,046
Debtors 6 231,714 175,774
Cash at bank and in hand 480,658 362,186
973,643 722,006
Creditors: Amounts Falling Due Within One Year 7 (384,560 ) (163,884 )
NET CURRENT ASSETS (LIABILITIES) 589,083 558,122
TOTAL ASSETS LESS CURRENT LIABILITIES 760,846 705,774
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (20,902 ) (14,046 )
NET ASSETS 739,944 691,728
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 738,944 690,728
SHAREHOLDERS' FUNDS 739,944 691,728
Page 1
Page 2
For the year ending 30 November 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 Profit and Loss Account.
On behalf of the board
Mr Malcolm Johnston
Director
18/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Shepherd Marine Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05278878 . The registered office is The Downs Ashton Road, South Cerney, Cirencester, Gloucestershire, GL7 6DD.
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. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Leasehold 10% on cost
Plant & Machinery 10% to 20% on cost
Computer Equipment 20% to 50% on cost
2.4. Stocks and Work in Progress
Stocks and are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 3 3
Sales, marketing and distribution 6 6
9 9
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2022 83,025 106,586 122,968 312,579
Additions 5,338 12,221 44,175 61,734
As at 30 November 2023 88,363 118,807 167,143 374,313
Depreciation
As at 1 December 2022 19,840 66,984 78,103 164,927
Provided during the period 8,299 8,560 20,764 37,623
As at 30 November 2023 28,139 75,544 98,867 202,550
Net Book Value
As at 30 November 2023 60,224 43,263 68,276 171,763
As at 1 December 2022 63,185 39,602 44,865 147,652
5. Stocks
2023 2022
£ £
Finished goods 223,757 146,532
Stock - other 37,514 37,514
261,271 184,046
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 125,092 111,605
Prepayments and accrued income 60,667 58,439
Other debtors 18,944 1,428
Corporation tax recoverable assets 22,711 160
Director's loan account - 10
Amounts owed by related parties 4,300 4,132
231,714 175,774
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 198,876 96,897
Corporation tax 27,783 18,865
Other taxes and social security 7,106 6,875
VAT 31,970 2,825
Accruals and deferred income 118,825 38,422
384,560 163,884
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8. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.
2023 2022
£ £
Other timing differences 20,902 14,046
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mr Malcolm Johnston 13,800 19,150
11. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 25,091 34,818
25,091 34,818
12. Controlling Party
The company's controlling party is Mr M Johnston by virtue of his ownership of 55% (2020: 55%) of the issued share capital in the company.
Page 5