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Registered Number: 05529782
England and Wales

 

 

 

S & J DAVIES LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
Director Steven Andrew Davies
Registered Number 05529782
Registered Office Bloomfield Hatch Farm Bungalow
Mortimer
Reading
Berkshire
RG7 3AD
Secretary Joni Heather Davies
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 34,921    46,562 
34,921    46,562 
Current assets      
Stocks 4 67,550    73,950 
Debtors 5 40,786    9,446 
Cash at bank and in hand 4,941    6,661 
113,277    90,057 
Creditors: amount falling due within one year 6 (67,762)   (80,923)
Net current assets 45,515    9,134 
 
Total assets less current liabilities 80,436    55,696 
Provisions for liabilities 7 (6,001)   (8,073)
Net assets 74,435    47,623 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 74,335    47,523 
Shareholders' funds 74,435    47,623 
 


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

Director's 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 director acknowledges 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 financial statements were approved by the director on 25 July 2024 and were signed by:


-------------------------------
Steven Andrew Davies
Director
2
General Information
S & J Davies Ltd is a private company, limited by shares, registered in England and Wales, registration number 05529782, registration address Bloomfield Hatch Farm Bungalow, Mortimer, Reading, Berkshire, RG7 3AD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable 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 capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.

Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 November 2022 656,321    656,321 
Additions  
Disposals  
At 31 October 2023 656,321    656,321 
Depreciation
At 01 November 2022 609,759    609,759 
Charge for year 11,641    11,641 
On disposals  
At 31 October 2023 621,400    621,400 
Net book values
Closing balance as at 31 October 2023 34,921    34,921 
Opening balance as at 01 November 2022 46,562    46,562 


4.

Stocks

2023
£
  2022
£
Stocks 67,550    73,950 
67,550    73,950 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 34,466    1,288 
Prepayments & Accrued Income 2,532    3,290 
Amounts Recoverable on Contracts   1,080 
Taxation recoverable 3,788    3,788 
40,786    9,446 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 2,742    3,178 
Social Security and Other Taxes 13,777    11,764 
Accrued Expenses  
Directors' Current Accounts 51,243    65,981 
67,762    80,923 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 6,001    8,073 
6,001    8,073 

3