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REGISTERED NUMBER: 09866945 (England and Wales)















Financial Statements for the Year Ended 30 November 2023

for

Dickerson Kirby Gilkes Limited

Dickerson Kirby Gilkes Limited (Registered number: 09866945)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Dickerson Kirby Gilkes Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: D Dickerson
D Gilkes





REGISTERED OFFICE: 26 Old Haymarket
Liverpool
Merseyside
L1 6ER





REGISTERED NUMBER: 09866945 (England and Wales)





ACCOUNTANTS: Cobham Murphy
116 Duke Street
Liverpool
Merseyside
L1 5JW

Dickerson Kirby Gilkes Limited (Registered number: 09866945)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 20,000 30,000
Tangible assets 5 15,260 6,258
35,260 36,258

CURRENT ASSETS
Debtors 6 482,526 783,909
Cash at bank and in hand 147,247 95,040
629,773 878,949
CREDITORS
Amounts falling due within one year 7 390,533 329,213
NET CURRENT ASSETS 239,240 549,736
TOTAL ASSETS LESS CURRENT
LIABILITIES

274,500

585,994

CREDITORS
Amounts falling due after more than one
year

8

(77,917

)

(142,682

)

PROVISIONS FOR LIABILITIES (3,815 ) (1,189 )
NET ASSETS 192,768 442,123

CAPITAL AND RESERVES
Called up share capital 90 90
Retained earnings 192,678 442,033
SHAREHOLDERS' FUNDS 192,768 442,123

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

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

Dickerson Kirby Gilkes Limited (Registered number: 09866945)

Balance Sheet - continued
30 November 2023


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 11 March 2024 and were signed on its behalf by:





D Dickerson - Director


Dickerson Kirby Gilkes Limited (Registered number: 09866945)

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

1. STATUTORY INFORMATION

Dickerson Kirby Gilkes 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable on architectural services, excluding discounts, rebates, value added tax and other sales taxes. Turnover is recognised as the services are provided.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of five 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.
Plant and machinery etc - 25% on cost and 20% on cost

Financial instruments
Other loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

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.


Dickerson Kirby Gilkes Limited (Registered number: 09866945)

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

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2022 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 300,000
AMORTISATION
At 1 December 2022 270,000
Charge for year 10,000
At 30 November 2023 280,000
NET BOOK VALUE
At 30 November 2023 20,000
At 30 November 2022 30,000

Dickerson Kirby Gilkes Limited (Registered number: 09866945)

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

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 122,734
Additions 15,580
At 30 November 2023 138,314
DEPRECIATION
At 1 December 2022 116,476
Charge for year 6,578
At 30 November 2023 123,054
NET BOOK VALUE
At 30 November 2023 15,260
At 30 November 2022 6,258

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 264,694 163,379
Amounts recoverable on contract 135,360 438,060
Other debtors 82,472 182,470
482,526 783,909

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 64,765 58,568
Trade creditors 65,867 130,080
Amounts owed to associates 7,282 3,542
Taxation and social security 231,496 119,804
Other creditors 21,123 17,219
390,533 329,213

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bank loans 77,917 142,682

9. RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption available under FRS 8 Paragraph 3c not to disclose transactions with other members of the group.