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Registered number: 07638433
Danecker Structural Metal Fabrication Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
SRL ACCOUNTING LIMITED
Unit 7a Waterside Business Park Waterside
Chesham
HP5 1PE
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 07638433
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 49,559 64,322
49,559 64,322
CURRENT ASSETS
Stocks 6 19,532 19,492
Debtors 7 152,097 175,953
Cash at bank and in hand 187,084 127,835
358,713 323,280
Creditors: Amounts Falling Due Within One Year 8 (112,761 ) (92,921 )
NET CURRENT ASSETS (LIABILITIES) 245,952 230,359
TOTAL ASSETS LESS CURRENT LIABILITIES 295,511 294,681
Creditors: Amounts Falling Due After More Than One Year 9 (16,666 ) (26,667 )
NET ASSETS 278,845 268,014
CAPITAL AND RESERVES
Called up share capital 11 100 100
Income Statement 278,745 267,914
SHAREHOLDERS' FUNDS 278,845 268,014
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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 Income Statement.
On behalf of the board
Mr TERRY DANECKER
Director
30 August 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Danecker Structural Metal Fabrication Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07638433 . The registered office is Unit 7a Waterside Business Park, Waterside, Chesham, Buckinghamshire, HP5 1PE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 20% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 33% Straight Line
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.
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 year 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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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.
2.7. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

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3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 7)
7 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2023 24,500
As at 31 March 2024 24,500
Amortisation
As at 1 April 2023 24,500
As at 31 March 2024 24,500
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2023 182,806 30,000 40,110 10,238 263,154
Additions - - - 2,048 2,048
As at 31 March 2024 182,806 30,000 40,110 12,286 265,202
Depreciation
As at 1 April 2023 130,753 29,009 29,688 9,382 198,832
Provided during the period 13,013 248 2,606 944 16,811
As at 31 March 2024 143,766 29,257 32,294 10,326 215,643
Net Book Value
As at 31 March 2024 39,040 743 7,816 1,960 49,559
As at 1 April 2023 52,053 991 10,422 856 64,322
6. Stocks
2024 2023
£ £
Materials 19,532 19,492
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7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 63,120 65,373
Prepayments and accrued income 7,050 7,050
Other debtors - 476
Customer Card Receipts. 767 -
Director's loan account 64,036 85,930
134,973 158,829
Due after more than one year
Corporation tax recoverable assets 17,124 17,124
152,097 175,953
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 51,075 55,444
Bank loans and overdrafts 10,000 10,000
Corporation tax 34,804 7,410
Other taxes and social security - 6,807
VAT 10,499 12,143
PAYE/NIC 4,790 -
Credit card 178 -
Accruals and deferred income 1,415 1,117
112,761 92,921
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 16,666 26,667
10. Deferred Taxation
The provision for deferred tax is made up as follows:
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mr TERRY DANECKER 85,929 11,347 33,241 - 64,036
The above loan is unsecured, interest free and repayable on demand.
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