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Company Registration No. 07977468 (England and Wales)
S. Dryer Builders Limited Unaudited accounts for the year ended 31 March 2024
S. Dryer Builders Limited Unaudited accounts Contents
Page
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S. Dryer Builders Limited Company Information for the year ended 31 March 2024
Director
Simon Dryer
Company Number
07977468 (England and Wales)
Registered Office
5 Locks Heath Park Road Locks Heath Southampton SO31 6ND
Accountants
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN
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S. Dryer Builders Limited Accountants' report
Accountants' report to the director of S. Dryer Builders Limited on the preparation of the unaudited statutory accounts for the year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of S. Dryer Builders Limited for the year ended 31 March 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of S. Dryer Builders Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of S. Dryer Builders Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S. Dryer Builders Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that S. Dryer Builders Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of S. Dryer Builders Limited. You consider that S. Dryer Builders Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of S. Dryer Builders Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN 8 May 2024
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S. Dryer Builders Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,402 
3,372 
Current assets
Debtors
778 
- 
Cash at bank and in hand
38,879 
49,416 
39,657 
49,416 
Creditors: amounts falling due within one year
(29,898)
(12,258)
Net current assets
9,759 
37,158 
Net assets
20,161 
40,530 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
20,061 
40,430 
Shareholders' funds
20,161 
40,530 
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 May 2024 and were signed on its behalf by
Simon Dryer Director Company Registration No. 07977468
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S. Dryer Builders Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
S. Dryer Builders Limited is a private company, limited by shares, registered in England and Wales, registration number 07977468. The registered office is 5 Locks Heath Park Road, Locks Heath, Southampton, SO31 6ND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% on reducing balance
Computer equipment
25% on reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill - 10% on cost
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2023
10,000 
At 31 March 2024
10,000 
Amortisation
At 1 April 2023
10,000 
At 31 March 2024
10,000 
Net book value
At 31 March 2024
- 
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S. Dryer Builders Limited Notes to the Accounts for the year ended 31 March 2024
5
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
16,939 
28,363 
45,302 
Additions
8,010 
- 
8,010 
At 31 March 2024
24,949 
28,363 
53,312 
Depreciation
At 1 April 2023
15,985 
25,945 
41,930 
Charge for the year
376 
604 
980 
At 31 March 2024
16,361 
26,549 
42,910 
Net book value
At 31 March 2024
8,588 
1,814 
10,402 
At 31 March 2023
954 
2,418 
3,372 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
778 
- 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
- 
2,563 
Taxes and social security
5,617 
8,617 
Other creditors
23,566 
- 
Accruals
715 
1,078 
29,898 
12,258 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Simon Dryer
Directors Loan Account
- 
(22,229)
(22,229)
- 
- 
(22,229)
(22,229)
- 
10
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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