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Registered Number: 03377615
England and Wales

 

 

 

N.J. DOYNE CONSTRUCTION LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 26,373    37,820 
26,373    37,820 
Current assets      
Stocks 56,851    265,449 
Debtors 2,684,979    2,502,822 
Cash at bank and in hand 33,246    356,738 
2,775,076    3,125,009 
Creditors: amount falling due within one year (850,564)   (973,504)
Net current assets 1,924,512    2,151,505 
 
Total assets less current liabilities 1,950,885    2,189,325 
Creditors: amount falling due after more than one year (98,856)   (330,346)
Provisions for liabilities (1,046)   (2,182)
Net assets 1,850,983    1,856,797 
 

Capital and reserves
     
Called up share capital 500    500 
Profit and loss account 1,850,483    1,856,297 
Shareholder's funds 1,850,983    1,856,797 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 15 April 2024 and were signed on its behalf by:


-------------------------------
N J Doyne
Director
1
General Information
N.J. Doyne Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 03377615, registration address Silver Birches Yard, Reading Road Padworth Common, Reading, Berkshire, RG7 4QL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

Going concern
The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.
Turnover
Turnover represent the sale of services excluding discounts and value added tax. Turnover is recognised at the point the service has been provided having been adjusted for accrued and deferred income.
Operating lease agreements
Rentals paid under operating leases are charged to profit or loss on a straight line casis over the period of the lease.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, 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 statement of financial position date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 and 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.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:


Computer Equipment - 25% reducing balance
Furniture and fixtures - 25% reducing balance
Motor Vehicles - 25% reducing balance
Plant and Machinery - 25% reducing balance


At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.


If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any forseeable losses where appropriate. No element of profit is included in the valuation of work in progress.
Pension cost 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.
Debtors
Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.
Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs, and are subsequently measured at amortised costs using the effective interest method.
2.

Average number of employees

Average number of employees during the year was 5 (2022 : 8).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 August 2022 60,759    74,977    4,597    32,674    173,007 
Additions     3,400      3,400 
Disposals (10,485)   (8,950)       (19,435)
At 31 July 2023 50,274    66,027    7,997    32,674    156,972 
Depreciation
At 01 August 2022 49,299    56,168    4,308    25,412    135,187 
Charge for year 2,036    4,172    852    1,816    8,876 
On disposals (7,168)   (6,296)       (13,464)
At 31 July 2023 44,167    54,044    5,160    27,228    130,599 
Net book values
Closing balance as at 31 July 2023 6,107    11,983    2,837    5,446    26,373 
Opening balance as at 01 August 2022 11,460    18,809    289    7,262    37,820 


4.

Advances and Credits



Mrs D M Tompkins


Current year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Mrs D M Tompkins40,000 1,000 41,000 
400001000041000000
Previous year (2022)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Mrs D M Tompkins43,000 3,000 40,000 
043000030000040000
5.

Debtors: amounts falling due within one year

.   2023
£
  2022
£
Trade Debtors 675,169  776,684 
Amount Owed by Group Undertakings 986,387  986,387 
Prepayments & Accrued Income 1,246  1,007 
Other Debtors 1,018,922  679,922 
PAYE & Social Security 3,255 
Directors' Current Accounts 40,000 
VAT 18,822 
2,684,979  2,502,822 

6.

Creditors: amounts falling due within one year

.   2023
£
  2022
£
Trade Creditors 604,629  776,661 
Bank Loans & Overdrafts 142,343  154,484 
Amounts Owed to Group Undertakings 40,000 
Corporation Tax 26,687  20,250 
PAYE & Social Security 7,456 
Accrued Expenses 21,203  12,906 
Other Creditors 298  1,747 
VAT 15,404 
850,564  973,504 

7.

Creditors: amounts falling due after more than one year

.   2023
£
  2022
£
Bank Loans & Overdrafts 98,856  330,346 
98,856  330,346 

8.

Secured debts

There is a fixed and floating charge over the undertakings and all property and assets of the company in favour of Metro Bank Plc.
9.

Controlling Party

The controlling party is Doyne Group Limited.
2