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Registered Number: 11681041
England and Wales

 

 

 

DWELLINGS4U CONSTRUCTION LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
You consider that the company is exempt from an audit for the year ended 30 November 2023. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. 
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. 



....................................................
aa Chartered Accountants
Fenlake House
Fenlake Business Centre
Fengate
Peterborough
PE1 5BQ
28 August 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 6,773    8,122 
6,773    8,122 
Current assets      
Stocks 30,392    130,860 
Debtors 92,605    141,320 
Cash at bank and in hand 25,901    47,465 
148,898    319,645 
Creditors: amount falling due within one year (503,241)   (287,911)
Net current assets (354,343)   31,734 
 
Total assets less current liabilities (347,570)   39,856 
Creditors: amount falling due after more than one year (18,419)   (28,595)
Provisions for liabilities (1,287)   (1,543)
Net assets (367,276)   9,718 
 

Capital and reserves
     
Called up share capital 4 20    20 
Profit and loss account (367,296)   9,698 
Shareholders' funds (367,276)   9,718 
 


For the year ended 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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 28 August 2024 and were signed on its behalf by:


-------------------------------
Craig Roberts
Director
-------------------------------
Kevin Moulton
Director
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General Information
Dwellings4u Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 11681041, registration address Lake Business Centre, Crossbank Road, Kings Lynn, Norfolk, PE30 2HD.

The presentation currency is £ sterling
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors continue to support the company. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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 and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, 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 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Average number of employees including directors

Average number of employees during the year was 3 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 December 2022 1,934    7,500    483    4,910    14,827 
Additions       345    345 
Disposals        
At 30 November 2023 1,934    7,500    483    5,255    15,172 
Depreciation
At 01 December 2022 903    4,172    207    1,423    6,705 
Charge for year 207    666    55    766    1,694 
On disposals        
At 30 November 2023 1,110    4,838    262    2,189    8,399 
Net book values
Closing balance as at 30 November 2023 824    2,662    221    3,066    6,773 
Opening balance as at 01 December 2022 1,031    3,328    276    3,487    8,122 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
20 Ordinary shares of £1.00 each 20    20 
20    20 
The issued shares above are split into 10 ordinary A and 10 ordinary B shares of £1 each

5.

Directors Loan

The balance outstanding at the year end was £Nil (2022: £41,190) and is repayable upon demand.  No interest has been charged on the loan.
6.

Related Party Transactions

During the year the company generated sales of £38,848 to Dwellings4u Ltd, a company which is controlled and managed by the same directors.  The net receivable balance outstanding at the 30th November 2023 was £16,116 (2022: £23,301).

During the year the company generated sales of £1,875 to D4U Tower Court Ltd, a company which is controlled and managed by the same directors.  The net payable balance outstanding at the 30th November 2023 was £45,682 (2022: £42,281).

During the year the company generated sales of £16,994 to Kevin Moulton Heating, Plumbing & Bathrooms Ltd and incurred direct costs of £38,782. This company is controlled and managed by one of the directors .The net receivable balance outstanding at the 30th November 2023 was £103 (2022: £8,277).

During the year the company generated sales of £77,121 to CKN Norfolk Street Ltd.  This company is jointly controlled and managed by the directors.  The net receivable balance outstanding at the 30th November 2023 was £3,500.

No interest has been charged on any of the loans above.

 


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