2023-05-01 NI049198 2024-04-30 NI049198 2023-05-01 2024-04-30 NI049198 2023-04-30 NI049198 2022-05-01 2023-04-30 NI049198 uk-core:WithinOneYear 2023-04-30 NI049198 uk-core:WithinOneYear 2024-04-30 NI049198 uk-core:AfterOneYear 2023-04-30 NI049198 uk-core:AfterOneYear 2024-04-30 NI049198 uk-core:ShareCapital 2024-04-30 NI049198 uk-core:ShareCapital 2023-04-30 NI049198 uk-core:RetainedEarningsAccumulatedLosses 2024-04-30 NI049198 uk-core:RetainedEarningsAccumulatedLosses 2023-04-30 NI049198 uk-bus:Director1 2023-05-01 2024-04-30 NI049198 uk-core:PlantMachinery 2023-05-01 2024-04-30 NI049198 uk-core:ComputerEquipment 2023-05-01 2024-04-30 NI049198 uk-core:CommercialMotorVehicles 2023-05-01 2024-04-30 NI049198 uk-core:FurnitureFittings 2023-05-01 2024-04-30 NI049198 uk-core:ComputerEquipment 2023-04-30 NI049198 uk-core:FurnitureFittings 2023-04-30 NI049198 uk-core:CommercialMotorVehicles 2023-04-30 NI049198 uk-core:PlantMachinery 2023-04-30 NI049198 uk-core:CommercialMotorVehicles 2024-04-30 NI049198 uk-core:FurnitureFittings 2024-04-30 NI049198 uk-core:ComputerEquipment 2024-04-30 NI049198 uk-core:PlantMachinery 2024-04-30 NI049198 uk-core:WithinOneYear 2024-04-30 NI049198 uk-core:WithinOneYear 2023-04-30 NI049198 uk-core:AfterOneYear uk-core:Secured 2024-04-30 NI049198 uk-core:AfterOneYear uk-core:Secured 2023-04-30 iso4217:GBP xbrli:pure NI049198 uk-bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 NI049198 uk-bus:FRS102 2023-05-01 2024-04-30 NI049198 uk-bus:FilletedAccounts 2023-05-01 2024-04-30 NI049198 uk-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30
Des Carson Limited
Registered Number:NI049198
For the year ended 30 April 2024
Northern Ireland
Unaudited Financial Statements
2
For the year ended 30 April 2024
Des Carson Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
NI049198
As at 30 April 2024
Des Carson Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
49,404
26,807
2
49,404
26,807
Current assets
Inventories
22,158
26,000
3
Trade and other receivables
122,855
129,008
4
69,554
Cash and cash equivalents
92,823
247,831
214,567
Trade and other payables: amounts falling due within one
year
(172,354)
(195,667)
5
42,213
52,164
Net current assets
Total assets less current liabilities
101,568
69,020
Trade and other payables: amounts falling due after more
than one year
(44,346)
(63,338)
6
(9,387)
(5,097)
Provisions for liabilities
28,843
Net assets
19,577
Capital and reserves
Called up share capital
8
8
Retained earnings
28,835
19,569
28,843
19,577
Shareholders' funds
For the year ended 30 April 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 of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Des Carson Director
These financial statements were approved and authorised for issue by the Board on 22 August 2024 and were signed by:
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4
Registered Number :
NI049198
For the year ended 30 April 2024
Des Carson Limited
Statement of Financial Position Continued
The notes form part of these financial statements
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5
For the year ended 30 April 2024
Des Carson Limited
Notes to the Financial Statements
Statutory Information
Des Carson Limited is a private limited company, limited by shares, domiciled in Northern Ireland, registration number
NI049198.
Registered address:
17 Craignamona Close
Mayobridge
County Down
BT34 2FE
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Property, plant and equipment
Property, plant and equipment, 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
20 Reducing balance
Computer Equipment
20 Reducing balance
Motor Vehicles
20 Reducing balance
Furniture and Fittings
Inventories
Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
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6
For the year ended 30 April 2024
Des Carson Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Computer
Equipment
Furniture and
Fittings
Motor
Vehicles
Plant and
Machinery
£
£
£
£
£
Cost or
valuation
At 01 May 2023
85,696
399
2,306
78,495
4,496
34,948
-
-
34,948
-
Additions
At 30 April 2024
113,443
2,306
399
120,644
4,496
Provision for depreciation and impairment
At 01 May 2023
58,889
388
2,272
51,765
4,464
Charge for year
12,351
2
7
12,336
6
At 30 April 2024
71,240
390
2,279
64,101
4,470
At 30 April 2024
Net book value
26
49,342
27
9
49,404
At 30 April 2023
32
26,730
34
11
26,807
3. Inventories
2023
2024
£
£
Stocks
26,000
22,158
4. Trade and other receivables
2023
2024
£
£
Trade debtors
128,760
121,286
Other debtors
248
1,569
122,855
129,008
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Bank loans and overdraft
6,268
6,268
Trade creditors
151,114
139,387
Taxation and social security
5,386
3,267
Other creditors
32,899
23,432
195,667
172,354
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7
For the year ended 30 April 2024
Des Carson Limited
Notes to the Financial Statements Continued
6. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
28,626
34,473
Other creditors
34,712
9,873
63,338
44,346
7. Average number of persons employed
During the year the average number of employees was 3 (2023 : 3)
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