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REGISTERED NUMBER: 04929315 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31st October 2023

for

Donald Heath Cartons Limited

Donald Heath Cartons Limited (Registered number: 04929315)






Contents of the Financial Statements
for the Year Ended 31st October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Donald Heath Cartons Limited

Company Information
for the Year Ended 31st October 2023







DIRECTOR: S A Hartley





REGISTERED OFFICE: Red Doles Industrial Park
Red Doles Lane
Leeds Road
Huddersfield
HD2 1YF





REGISTERED NUMBER: 04929315 (England and Wales)

Donald Heath Cartons Limited (Registered number: 04929315)

Balance Sheet
31st October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 6,000 6,750
Tangible assets 5 61,873 83,419
67,873 90,169

CURRENT ASSETS
Stocks 950 1,270
Debtors 6 150,334 135,723
Cash at bank 8,298 12,399
159,582 149,392
CREDITORS
Amounts falling due within one year 7 98,159 116,028
NET CURRENT ASSETS 61,423 33,364
TOTAL ASSETS LESS CURRENT
LIABILITIES

129,296

123,533

CREDITORS
Amounts falling due after more than one
year

8

(5,444

)

(15,357

)

PROVISIONS FOR LIABILITIES (15,468 ) (20,855 )
NET ASSETS 108,384 87,321

CAPITAL AND RESERVES
Called up share capital 10 55 55
Capital redemption reserve 45 45
Retained earnings 108,284 87,221
SHAREHOLDERS' FUNDS 108,384 87,321

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

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st October 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.

Donald Heath Cartons Limited (Registered number: 04929315)

Balance Sheet - continued
31st October 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 director and authorised for issue on 22nd April 2024 and were signed by:





S A Hartley - Director


Donald Heath Cartons Limited (Registered number: 04929315)

Notes to the Financial Statements
for the Year Ended 31st October 2023

1. STATUTORY INFORMATION

Donald Heath Cartons 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on Reducing Balance
Fixtures and fittings - 25% on Reducing Balance
Motor vehicles - 25% on Reducing Balance

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

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are recognised at amortised cost with changes recognised in the income statement.

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.


Donald Heath Cartons Limited (Registered number: 04929315)

Notes to the Financial Statements - continued
for the Year Ended 31st October 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
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.

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 4 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st November 2022
and 31st October 2023 15,000
AMORTISATION
At 1st November 2022 8,250
Charge for year 750
At 31st October 2023 9,000
NET BOOK VALUE
At 31st October 2023 6,000
At 31st October 2022 6,750

Donald Heath Cartons Limited (Registered number: 04929315)

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

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st November 2022 272,911
Disposals (3,017 )
At 31st October 2023 269,894
DEPRECIATION
At 1st November 2022 189,492
Charge for year 21,446
Eliminated on disposal (2,917 )
At 31st October 2023 208,021
NET BOOK VALUE
At 31st October 2023 61,873
At 31st October 2022 83,419

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

Plant and
machinery
etc
£   
COST
At 1st November 2022
and 31st October 2023 73,136
DEPRECIATION
At 1st November 2022 28,172
Charge for year 11,240
At 31st October 2023 39,412
NET BOOK VALUE
At 31st October 2023 33,724
At 31st October 2022 44,964

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 50,830 64,661
Amounts owed by associates 84,602 57,950
Other debtors 14,902 13,112
150,334 135,723

Donald Heath Cartons Limited (Registered number: 04929315)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Hire purchase contracts 9,914 30,778
Trade creditors 28,610 39,974
Taxation and social security 32,280 11,732
Other creditors 27,355 33,544
98,159 116,028

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.23 31.10.22
£    £   
Hire purchase contracts 5,444 15,357

9. SECURED DEBTS

The following secured debts are included within creditors:

31.10.23 31.10.22
£    £   
Hire purchase contracts 15,358 46,135

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.23 31.10.22
value: £    £   
55 Ordinary £1 55 55