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REGISTERED NUMBER: 05479316 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 July 2023

for

T C Darby Machine Engraving & Screen
Printing Co Ltd

T C Darby Machine Engraving & Screen
Printing Co Ltd (Registered number: 05479316)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


T C Darby Machine Engraving & Screen
Printing Co Ltd

Company Information
for the Year Ended 31 July 2023







DIRECTORS: G N Killin
Mrs H Killin





REGISTERED OFFICE: Wren House
68 London Road
St Albans
Hertfordshire
AL1 1NG





REGISTERED NUMBER: 05479316 (England and Wales)





ACCOUNTANTS: Roy Pinnock & Co LLP
Chartered Certified Accountants
Wren House
68 London Road
St Albans
Hertfordshire
AL1 1NG

T C Darby Machine Engraving & Screen
Printing Co Ltd (Registered number: 05479316)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 15,982 24,873

CURRENT ASSETS
Stocks 1,750 1,500
Debtors 5 37,657 64,420
Cash at bank 147,803 126,052
187,210 191,972
CREDITORS
Amounts falling due within one year 6 61,192 81,864
NET CURRENT ASSETS 126,018 110,108
TOTAL ASSETS LESS CURRENT
LIABILITIES

142,000

134,981

CREDITORS
Amounts falling due after more than one year 7 - (4,399 )

PROVISIONS FOR LIABILITIES (2,981 ) (4,658 )
NET ASSETS 139,019 125,924

T C Darby Machine Engraving & Screen
Printing Co Ltd (Registered number: 05479316)

Balance Sheet - continued
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 120 120
Retained earnings 138,899 125,804
SHAREHOLDERS' FUNDS 139,019 125,924

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 4 April 2024 and were signed on its behalf by:





G N Killin - Director


T C Darby Machine Engraving & Screen
Printing Co Ltd (Registered number: 05479316)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

T C Darby Machine Engraving & Screen Printing Co Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on cost and 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

T C Darby Machine Engraving & Screen
Printing Co Ltd (Registered number: 05479316)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 August 2022 73,376 1,004 1,143 75,523
Additions 1,121 - 3,200 4,321
At 31 July 2023 74,497 1,004 4,343 79,844
DEPRECIATION
At 1 August 2022 48,729 877 1,044 50,650
Charge for year 11,985 63 1,164 13,212
At 31 July 2023 60,714 940 2,208 63,862
NET BOOK VALUE
At 31 July 2023 13,783 64 2,135 15,982
At 31 July 2022 24,647 127 99 24,873

T C Darby Machine Engraving & Screen
Printing Co Ltd (Registered number: 05479316)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 August 2022
and 31 July 2023 32,990
DEPRECIATION
At 1 August 2022 23,093
Charge for year 6,598
At 31 July 2023 29,691
NET BOOK VALUE
At 31 July 2023 3,299
At 31 July 2022 9,897

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 36,074 62,998
Other debtors 1,583 1,422
37,657 64,420

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Hire purchase contracts 4,399 6,598
Trade creditors 20,156 30,162
Taxation and social security 33,154 41,896
Other creditors 3,483 3,208
61,192 81,864

T C Darby Machine Engraving & Screen
Printing Co Ltd (Registered number: 05479316)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.23 31.7.22
£    £   
Hire purchase contracts - 4,399

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G N Killin.