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Registration number: 06005500

Can You Dig It Ltd

Annual Report and Unaudited Financial Statements Year Ended 30 November 2023

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Chartered Accountants

 

Can You Dig It Ltd

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Unaudited Financial Statements

4 to 6

 

Can You Dig It Ltd

Company Information

Directors

Mrs R P Gibbs

Mr D Gibbs

Registered office

90 Blacknoll Lane
East Knighton
Dorchester
Dorset
DT2 8LW

Accountants

Edwards & Keeping
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

 

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Can You Dig It Ltdfor the Year Ended 30 November 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Can You Dig It Ltd for the year ended 30 November 2023 as set out on pages 3 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Can You Dig It Ltd, as a body, in accordance with the terms of our engagement letter dated 19 October 2020. Our work has been undertaken solely to prepare for your approval the accounts of Can You Dig It Ltd and state those matters that we have agreed to state to the Board of Directors of Can You Dig It Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Can You Dig It Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Can You Dig It Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Can You Dig It Ltd. You consider that Can You Dig It Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Can You Dig It Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.






Edwards & Keeping
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

28 August 2024

 

Can You Dig It Ltd

(Registration number: 06005500)
Balance Sheet as at 30 November 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

-

-

Current assets

 

Cash at bank and in hand

 

80

571

Creditors: Amounts falling due within one year

5

(5,486)

(19,912)

Net current liabilities

 

(5,406)

(19,341)

Net liabilities

 

(5,406)

(19,341)

Capital and reserves

 

Called up share capital

6

2

2

Retained earnings

(5,408)

(19,343)

Shareholders' deficit

 

(5,406)

(19,341)

For the financial year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 August 2024 and signed on its behalf by:
 



Mrs R P Gibbs
Director

 

Can You Dig It Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 30 November 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
90 Blacknoll Lane
East Knighton
Dorchester
Dorset
DT2 8LW

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The company had net liabilities at the balance sheet date. The financial statements have been prepared on a going concern basis as the directors have confirmed that they will continue to support the company for a period of at least twelve months from the date of signing the balance sheet.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

25% straight line basis

 

Can You Dig It Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 30 November 2023

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2022 - 2).

 

Can You Dig It Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 30 November 2023

4

Tangible assets

Plant and machinery
£

Cost or valuation

At 1 December 2022

2,019

At 30 November 2023

2,019

Depreciation

At 1 December 2022

2,019

At 30 November 2023

2,019

Carrying amount

At 30 November 2023

-

At 30 November 2022

-

5

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Accruals and deferred income

1,764

1,602

Other creditors

3,722

18,310

5,486

19,912

6

Share capital

Allotted, called up and fully paid shares

2023

2022

No.

£

No.

£

Ordinary shares of £1 each

2

2

2

2

       

7

Related party transactions

Summary of transactions with other related parties

During the year the company maintained an interest-free loan with the directors which was repayable on demand. At the balance sheet date, the company owed £3,722 (2022 - £18,310).