Registered Number:NI049198 |
For the year ended 30 April 2024
Northern Ireland
Unaudited Financial Statements
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
Des Carson Limited
Statement of Financial Position
2023
2024
Property, plant and equipment |
49,404
26,807
2
49,404
26,807
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
8
8
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. |
These financial statements were approved and authorised for issue by the Board on 22 August 2024 and were signed by: |
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For the year ended 30 April 2024
Des Carson Limited
Statement of Financial Position Continued
The notes form part of these financial statements |
2 of 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. |
17 Craignamona Close
Mayobridge
County Down
BT34 2FE
The presentation currency is £ sterling. |
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
Computer Equipment
Motor Vehicles
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.
3 of 5
For the year ended 30 April 2024
Des Carson Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment |
85,696
399
2,306
78,495
4,496
34,948
-
-
34,948
-
113,443
2,306
399
120,644
4,496
Provision for depreciation and impairment |
58,889
388
2,272
51,765
4,464
Charge for year
12,351
2
7
12,336
6
71,240
390
2,279
64,101
4,470
26
49,342
27
9
49,404
32
26,730
34
11
26,807
2023
2024
26,000
22,158
4. Trade and other receivables |
2023
2024
128,760
121,286
248
1,569
122,855
129,008
5. Trade and other payables: amounts falling due within one year |
2023
2024
6,268
6,268
151,114
139,387
Taxation and social security |
5,386
3,267
32,899
23,432
195,667
172,354
4 of 5
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
28,626
34,473
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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