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REGISTERED NUMBER: 07605909 (England and Wales)














FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

D. J. HASWELL LIMITED

D. J. HASWELL LIMITED (REGISTERED NUMBER: 07605909)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D. J. HASWELL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: D Haswell
K L Haswell





SECRETARY: K L Haswell





REGISTERED OFFICE: Unit 5 Woodstock Way
The Bulrushes
Boldon Business Park
Boldon Colliery
Tyne and Wear
NE35 9PE





REGISTERED NUMBER: 07605909 (England and Wales)





ACCOUNTANTS: RMT Ribchesters
Accountants and Business Advisors
Finchale House
Belmont Business Park
Durham
DH1 1TW

D. J. HASWELL LIMITED (REGISTERED NUMBER: 07605909)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
as restated
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 156,355 175,522
Tangible assets 5 128,811 77,347
285,166 252,869

CURRENT ASSETS
Stocks 6 5,514 5,476
Debtors 7 813,387 718,401
Cash at bank and in hand 261,011 386,138
1,079,912 1,110,015
CREDITORS
Amounts falling due within one year 8 619,351 627,581
NET CURRENT ASSETS 460,561 482,434
TOTAL ASSETS LESS CURRENT
LIABILITIES

745,727

735,303

CREDITORS
Amounts falling due after more than one
year

9

(148,791

)

(123,961

)

PROVISIONS FOR LIABILITIES (5,636 ) (5,636 )
NET ASSETS 591,300 605,706

CAPITAL AND RESERVES
Called up share capital 12 1 1
Retained earnings 591,299 605,705
SHAREHOLDERS' FUNDS 591,300 605,706

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

D. J. HASWELL LIMITED (REGISTERED NUMBER: 07605909)

BALANCE SHEET - continued
31 DECEMBER 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2024 and were signed on its behalf by:





D Haswell - Director


D. J. HASWELL LIMITED (REGISTERED NUMBER: 07605909)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

D. J. Haswell 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 derived from the principal activity of the company, which is that of the provision of care services, and is recognised when the company becomes entitled to it.

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.

Franchises are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 10% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance and 15% on reducing balance
Computer equipment - 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

D. J. HASWELL LIMITED (REGISTERED NUMBER: 07605909)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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 162 (2022 - 154 ) .

4. INTANGIBLE FIXED ASSETS
Franchises
£   
COST
At 1 January 2023
and 31 December 2023 261,500
AMORTISATION
At 1 January 2023 85,978
Amortisation for year 19,167
At 31 December 2023 105,145
NET BOOK VALUE
At 31 December 2023 156,355
At 31 December 2022 175,522

D. J. HASWELL LIMITED (REGISTERED NUMBER: 07605909)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 23,964 24,712 72,369 52,827 173,872
Additions - 1,705 119,038 4,573 125,316
Disposals - (7,005 ) (72,369 ) (44,993 ) (124,367 )
At 31 December 2023 23,964 19,412 119,038 12,407 174,821
DEPRECIATION
At 1 January 2023 7,287 18,447 32,599 38,192 96,525
Charge for year 1,949 1,558 16,339 2,076 21,922
Eliminated on disposal - (4,273 ) (32,599 ) (35,565 ) (72,437 )
At 31 December 2023 9,236 15,732 16,339 4,703 46,010
NET BOOK VALUE
At 31 December 2023 14,728 3,680 102,699 7,704 128,811
At 31 December 2022 16,677 6,265 39,770 14,635 77,347

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 January 2023 60,140
Additions 119,038
Disposals (60,140 )
At 31 December 2023 119,038
DEPRECIATION
At 1 January 2023 22,138
Charge for year 16,339
Eliminated on disposal (22,138 )
At 31 December 2023 16,339
NET BOOK VALUE
At 31 December 2023 102,699
At 31 December 2022 38,002

6. STOCKS
2023 2022
as restated
£    £   
Stocks 5,514 5,476

D. J. HASWELL LIMITED (REGISTERED NUMBER: 07605909)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
as restated
£    £   
Trade debtors 197,589 346,212
Amounts recoverable on contract 111,559 146,609
Other debtors 504,239 225,580
813,387 718,401

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
as restated
£    £   
Bank loans and overdrafts 15,337 15,337
Hire purchase contracts (see note 10) 10,004 8,748
Trade creditors 128,602 205,314
Taxation and social security 290,340 167,811
Other creditors 175,068 230,371
619,351 627,581

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
as restated
£    £   
Bank loans 70,442 94,260
Hire purchase contracts (see note 10) 78,349 29,701
148,791 123,961

10. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2023 2022
as restated
£    £   
Net obligations repayable:
Within one year 10,004 8,748
Between one and five years 78,349 29,701
88,353 38,449

11. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
as restated
£    £   
Hire purchase contracts 88,353 38,449

D. J. HASWELL LIMITED (REGISTERED NUMBER: 07605909)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: as restated
£    £   
100 Ordinary 1p 1 1

13. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
as restated
£    £   
D Haswell and K L Haswell
Balance outstanding at start of year 136,714 49,822
Amounts advanced 468,391 122,799
Amounts repaid (171,355 ) (35,907 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 433,750 136,714

14. RELATED PARTY DISCLOSURES

During the year the company received an interest free loan from a company related by way of a director
being director of this company. As at 31 December 2023 the balance outstanding was £3,363 and is included in other creditors.