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REGISTERED NUMBER: 04850018 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

DAVID EDGERTON RE-UPHOLSTERY LIMITED

DAVID EDGERTON RE-UPHOLSTERY LIMITED (REGISTERED NUMBER: 04850018)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


DAVID EDGERTON RE-UPHOLSTERY LIMITED

COMPANY INFORMATION
for the Year Ended 30 September 2023







DIRECTOR: D Edgerton





REGISTERED OFFICE: Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB





REGISTERED NUMBER: 04850018 (England and Wales)





ACCOUNTANTS: Fairhurst
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB

DAVID EDGERTON RE-UPHOLSTERY LIMITED (REGISTERED NUMBER: 04850018)

STATEMENT OF FINANCIAL POSITION
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 29 34

CURRENT ASSETS
Debtors 5 91 88
Cash at bank and in hand 28,538 25,052
28,629 25,140
CREDITORS
Amounts falling due within one year 6 27,885 24,166
NET CURRENT ASSETS 744 974
TOTAL ASSETS LESS CURRENT
LIABILITIES

773

1,008

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 673 908
SHAREHOLDERS' FUNDS 773 1,008

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 April 2024 and were signed by:





D Edgerton - Director


DAVID EDGERTON RE-UPHOLSTERY LIMITED (REGISTERED NUMBER: 04850018)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

David Edgerton Re-upholstery 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.

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.

The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

Turnover
Turnover represents the net invoice value of goods sold and services supplied.

Turnover from the sale of goods and services provided is recognised when the significant risks and rewards of ownership of the goods has transferred to the customer or when the service has been completed.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 15% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation.

Financial instruments
The company has elected to apply the provisions of FRS 102 Section 11 'Basic Financial Instruments' to all of its financial instruments.

The following assets and liabilities are classified as financial instruments; Directors loan account Hire Purchase and trade creditors.

Financial instruments that are payable or receivable within one year, typically Directors loan
and trade creditors are measured initially and subsequently at the undiscounted amount of the
cash or other consideration that is expected to be paid or received.

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 statement of financial position date.


DAVID EDGERTON RE-UPHOLSTERY LIMITED (REGISTERED NUMBER: 04850018)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 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 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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 1 ).

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022
and 30 September 2023 2,022
DEPRECIATION
At 1 October 2022 1,988
Charge for year 5
At 30 September 2023 1,993
NET BOOK VALUE
At 30 September 2023 29
At 30 September 2022 34

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 91 88

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 288 25
Taxation and social security 251 711
Other creditors 27,346 23,430
27,885 24,166