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REGISTERED NUMBER: 05790411 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

DWDS LIMITED

DWDS LIMITED (REGISTERED NUMBER: 05790411)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DWDS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: D Wright
Mrs T Wright
J W Shillito





SECRETARY: Mrs T Wright





REGISTERED OFFICE: 36 - 40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL





REGISTERED NUMBER: 05790411 (England and Wales)





ACCOUNTANTS: Seaman Herbert & Co
36 - 40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL

DWDS LIMITED (REGISTERED NUMBER: 05790411)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,789 5,581
Tangible assets 5 331,838 281,520
334,627 287,101

CURRENT ASSETS
Debtors 6 165,283 113,941
Cash at bank 12,535 59,810
177,818 173,751
CREDITORS
Amounts falling due within one year 7 231,737 242,023
NET CURRENT LIABILITIES (53,919 ) (68,272 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

280,708

218,829

CREDITORS
Amounts falling due after more than one
year

8

(129,371

)

(109,308

)

PROVISIONS FOR LIABILITIES 11 (77,650 ) (54,896 )
NET ASSETS 73,687 54,625

CAPITAL AND RESERVES
Called up share capital 12 110 110
Retained earnings 73,577 54,515
SHAREHOLDERS' FUNDS 73,687 54,625

DWDS LIMITED (REGISTERED NUMBER: 05790411)

BALANCE SHEET - continued
30 APRIL 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Profit & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2024 and were signed on its behalf by:





D Wright - Director


DWDS LIMITED (REGISTERED NUMBER: 05790411)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

DWDS Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 10% on reducing balance
Fixtures and fittings - 10% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

DWDS LIMITED (REGISTERED NUMBER: 05790411)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 50,000
AMORTISATION
At 1 May 2023 44,419
Amortisation for year 2,792
At 30 April 2024 47,211
NET BOOK VALUE
At 30 April 2024 2,789
At 30 April 2023 5,581

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 16,812 406 445,283 8,591 471,092
Additions 582 - 168,084 1,060 169,726
Disposals - - (140,682 ) - (140,682 )
At 30 April 2024 17,394 406 472,685 9,651 500,136
DEPRECIATION
At 1 May 2023 6,870 110 175,584 7,008 189,572
Charge for year 1,037 30 58,722 963 60,752
Eliminated on disposal - - (82,026 ) - (82,026 )
At 30 April 2024 7,907 140 152,280 7,971 168,298
NET BOOK VALUE
At 30 April 2024 9,487 266 320,405 1,680 331,838
At 30 April 2023 9,942 296 269,699 1,583 281,520

DWDS LIMITED (REGISTERED NUMBER: 05790411)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 151,195 109,404
Other debtors 4,537 4,537
Directors' current accounts 9,551 -
165,283 113,941

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 9) 10,000 10,000
Hire purchase contracts 100,163 75,384
Trade creditors 15,026 22,018
Tax 33,572 41,954
Social security and other taxes 485 339
VAT 68,671 82,532
Other creditors 158 2,932
Directors' current accounts - 1,336
Accrued expenses 3,662 5,528
231,737 242,023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans (see note 9) 12,500 22,500
Hire purchase contracts 116,871 86,808
129,371 109,308

9. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,000 10,000

Amounts falling due between one and two years:
Bank loans - 1-2 years 10,000 10,000

Amounts falling due between two and five years:
Bank loans - 2-5 years 2,500 12,500

DWDS LIMITED (REGISTERED NUMBER: 05790411)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 217,034 162,192

11. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 77,650 54,896

Deferred
tax
£   
Balance at 1 May 2023 54,896
Provided during year 22,754
Balance at 30 April 2024 77,650

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 ordinary £1 100 100
10 ordinary B £1 10 10
110 110

13. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
D Wright and Mrs T Wright
Balance outstanding at start of year - 16,845
Amounts advanced 9,551 -
Amounts repaid - (16,845 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,551 -