Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 08921299 Mr Denis Burns iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08921299 2023-03-31 08921299 2024-03-31 08921299 2023-04-01 2024-03-31 08921299 frs-core:CurrentFinancialInstruments 2024-03-31 08921299 frs-core:Non-currentFinancialInstruments 2024-03-31 08921299 frs-core:BetweenOneFiveYears 2024-03-31 08921299 frs-core:ComputerEquipment 2024-03-31 08921299 frs-core:ComputerEquipment 2023-04-01 2024-03-31 08921299 frs-core:ComputerEquipment 2023-03-31 08921299 frs-core:PlantMachinery 2024-03-31 08921299 frs-core:PlantMachinery 2023-04-01 2024-03-31 08921299 frs-core:PlantMachinery 2023-03-31 08921299 frs-core:WithinOneYear 2024-03-31 08921299 frs-core:ShareCapital 2024-03-31 08921299 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08921299 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 08921299 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 08921299 frs-bus:SmallEntities 2023-04-01 2024-03-31 08921299 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 08921299 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 08921299 frs-bus:Director1 2023-04-01 2024-03-31 08921299 frs-countries:EnglandWales 2023-04-01 2024-03-31 08921299 2022-03-31 08921299 2023-03-31 08921299 2022-04-01 2023-03-31 08921299 frs-core:CurrentFinancialInstruments 2023-03-31 08921299 frs-core:Non-currentFinancialInstruments 2023-03-31 08921299 frs-core:BetweenOneFiveYears 2023-03-31 08921299 frs-core:WithinOneYear 2023-03-31 08921299 frs-core:ShareCapital 2023-03-31 08921299 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 08921299
DJR Carpentry & Building Works Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08921299
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 41,537 46,679
41,537 46,679
CURRENT ASSETS
Stocks 5 22,150 34,150
Debtors 6 37,890 22,887
Cash at bank and in hand 7,968 6,932
68,008 63,969
Creditors: Amounts Falling Due Within One Year 7 (82,053 ) (71,431 )
NET CURRENT ASSETS (LIABILITIES) (14,045 ) (7,462 )
TOTAL ASSETS LESS CURRENT LIABILITIES 27,492 39,217
Creditors: Amounts Falling Due After More Than One Year 8 (16,529 ) (30,176 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,384 ) (8,869 )
NET ASSETS 579 172
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 577 170
SHAREHOLDERS' FUNDS 579 172
Page 1
Page 2
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 member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Denis Burns
Director
27/08/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
DJR Carpentry & Building Works Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08921299 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% WDV
Computer Equipment 25% WDV
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 68,711 1,015 69,726
Additions 792 - 792
As at 31 March 2024 69,503 1,015 70,518
Depreciation
As at 1 April 2023 22,537 510 23,047
Provided during the period 5,871 63 5,934
As at 31 March 2024 28,408 573 28,981
Net Book Value
As at 31 March 2024 41,095 442 41,537
As at 1 April 2023 46,174 505 46,679
5. Stocks
2024 2023
£ £
Work in progress 22,150 34,150
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6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 1,989 -
Pension scheme prepayments - 2,281
Director's loan account 35,901 20,606
37,890 22,887
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 3,647 3,647
Trade creditors 26,349 17,455
Bank loans and overdrafts 10,000 10,000
Corporation tax 16,950 13,120
Other taxes and social security 8,391 7,602
VAT 16,716 19,607
82,053 71,431
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,862 8,509
Bank loans 11,667 21,667
16,529 30,176
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,647 3,647
Later than one year and not later than five years 4,862 8,509
8,509 12,156
8,509 12,156
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10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
11. Related Party Transactions
Included in the Other Debtors is an amount owed from the company directors Mr D Burns & Mr J Haley totalling £35,901 (2023 - £20,606), no interest is to be charged.
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