Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30true2023-05-01falseSupply of metal castings11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03714859 2023-05-01 2024-04-30 03714859 2022-05-01 2023-04-30 03714859 2024-04-30 03714859 2023-04-30 03714859 c:Director1 2023-05-01 2024-04-30 03714859 c:RegisteredOffice 2023-05-01 2024-04-30 03714859 c:Agent1 2023-05-01 2024-04-30 03714859 d:PlantMachinery 2023-05-01 2024-04-30 03714859 d:PlantMachinery 2024-04-30 03714859 d:PlantMachinery 2023-04-30 03714859 d:OfficeEquipment 2023-05-01 2024-04-30 03714859 d:OfficeEquipment 2024-04-30 03714859 d:OfficeEquipment 2023-04-30 03714859 d:CurrentFinancialInstruments 2024-04-30 03714859 d:CurrentFinancialInstruments 2023-04-30 03714859 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 03714859 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 03714859 d:ShareCapital 2024-04-30 03714859 d:ShareCapital 2023-04-30 03714859 d:RetainedEarningsAccumulatedLosses 2024-04-30 03714859 d:RetainedEarningsAccumulatedLosses 2023-04-30 03714859 c:EntityNoLongerTradingButTradedInPast 2023-05-01 2024-04-30 03714859 c:FRS102 2023-05-01 2024-04-30 03714859 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 03714859 c:FullAccounts 2023-05-01 2024-04-30 03714859 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 03714859 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 03714859










D & J HAWKINS (CASTINGS) LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE CESSATION YEAR ENDED 30 APRIL 2024

 
D & J HAWKINS (CASTINGS) LIMITED
 
 
COMPANY INFORMATION


Director
D Hawkins 




Registered number
03714859



Registered office
Deran 15 Woodland Grove
Old Tupton

Chesterfield

Derbyshire

S42 6JQ




Accountants
Shorts
Chartered Accountants

2 Ashgate Road

Chesterfield

S40 4AA




Bankers
NatWest plc





 
D & J HAWKINS (CASTINGS) LIMITED
REGISTERED NUMBER: 03714859

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
137

Current assets
  

Debtors: amounts falling due within one year
 5 
11,893
3,446

Cash at bank and in hand
  
-
34,460

  
11,893
37,906

Creditors: amounts falling due within one year
 6 
-
(31,849)

Net current assets
  
 
 
11,893
 
 
6,057

  

Net assets
  
11,893
6,194


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
11,891
6,192

  
11,893
6,194


Page 1

 
D & J HAWKINS (CASTINGS) LIMITED
REGISTERED NUMBER: 03714859
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 August 2024.




D Hawkins
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
D & J HAWKINS (CASTINGS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE CESSATION YEAR ENDED 30 APRIL 2024

1.


General information

D & J Hawkins (Castings) Limited is a private company limited by shares, incorporated in England and Wales registered number: 03714859). Its registered office is Deran 15 Woodland Grove, Old Tupton, Chesterfield, Derbyshire, S42 6JQ. The principal activity of the Company throughout the year continued to be that of the supply of metal castings. 
The Company ceased trading on 5th April 2024.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Page 3

 
D & J HAWKINS (CASTINGS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE CESSATION YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

The depreciation rates used are:

Plant and machinery
-
25% reducing balance
Office equipment
-
15% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings. 

Page 4

 
D & J HAWKINS (CASTINGS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE CESSATION YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.4

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade receivables and payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction,  the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.5

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 5

 
D & J HAWKINS (CASTINGS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE CESSATION YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£





At 1 May 2023
34
474
508


Disposals
(34)
(474)
(508)



At 30 April 2024

-
-
-





At 1 May 2023
34
337
371


Disposals
(34)
(337)
(371)



At 30 April 2024

-
-
-



Net book value



At 30 April 2024
-
-
-



At 30 April 2023
-
137
137


5.


Debtors

2024
2023
£
£


Trade debtors
-
3,446

Other debtors
11,893
-

11,893
3,446



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
6,894

Other taxation and social security
-
1,043

Other creditors
-
23,912

-
31,849


 
Page 6