Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 09363025 Mr Mark Dewhurst Mr Christopher Dewhurst Mrs Lindsay Walker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09363025 2022-12-31 09363025 2023-12-31 09363025 2023-01-01 2023-12-31 09363025 frs-core:CurrentFinancialInstruments 2023-12-31 09363025 frs-core:MotorVehicles 2023-12-31 09363025 frs-core:MotorVehicles 2023-01-01 2023-12-31 09363025 frs-core:MotorVehicles 2022-12-31 09363025 frs-core:PlantMachinery 2023-12-31 09363025 frs-core:PlantMachinery 2023-01-01 2023-12-31 09363025 frs-core:PlantMachinery 2022-12-31 09363025 frs-core:ShareCapital 2023-12-31 09363025 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 09363025 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09363025 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 09363025 frs-bus:SmallEntities 2023-01-01 2023-12-31 09363025 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09363025 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 09363025 frs-bus:Director1 2023-01-01 2023-12-31 09363025 frs-bus:Director2 2023-01-01 2023-12-31 09363025 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 09363025 frs-countries:EnglandWales 2023-01-01 2023-12-31 09363025 2021-12-31 09363025 2022-12-31 09363025 2022-01-01 2022-12-31 09363025 frs-core:CurrentFinancialInstruments 2022-12-31 09363025 frs-core:ShareCapital 2022-12-31 09363025 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 09363025
Dewhurst Builders Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09363025
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 222,545 291,765
222,545 291,765
CURRENT ASSETS
Stocks 64,179 20,188
Debtors 5 17,995 127,371
Cash at bank and in hand 92,905 56,554
175,079 204,113
Creditors: Amounts Falling Due Within One Year 6 (170,232 ) (203,162 )
NET CURRENT ASSETS (LIABILITIES) 4,847 951
TOTAL ASSETS LESS CURRENT LIABILITIES 227,392 292,716
PROVISIONS FOR LIABILITIES
Deferred Taxation (39,234 ) (42,174 )
NET ASSETS 188,158 250,542
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 188,058 250,442
SHAREHOLDERS' FUNDS 188,158 250,542
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Profit and Loss Account.
On behalf of the board
Mr Mark Dewhurst
Director
26/09/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dewhurst Builders Limited , registered number 09363025 is a private company limited by shares incorporated in England. The registered office is Beech House, Alston Lane, Alston, Preston, PR3 3BN.


2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.
2.3. 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 over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
2.4. 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.
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.

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 all 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. 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.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
Sales, marketing and distribution 8 7
10 9
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2023 195,230 212,452 407,682
Additions 35,250 - 35,250
Disposals (28,600 ) (18,500 ) (47,100 )
As at 31 December 2023 201,880 193,952 395,832
Depreciation
As at 1 January 2023 61,765 54,152 115,917
Provided during the period 27,474 35,046 62,520
Disposals (4,765 ) (385 ) (5,150 )
As at 31 December 2023 84,474 88,813 173,287
Net Book Value
As at 31 December 2023 117,406 105,139 222,545
As at 1 January 2023 133,465 158,300 291,765
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 14,094 112,515
Other debtors - 115
Corporation tax recoverable - 14,741
Directors' loan accounts 3,901 -
17,995 127,371
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Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 19,572 22,080
Corporation tax 7,336 2,182
Other taxes and social security 6,472 3,984
VAT 15,304 38,729
Accruals and deferred income 3,700 4,295
Directors' loan accounts 500 746
Amounts owed to parent undertaking 100,851 100,851
Amounts owed to associates 16,497 30,295
170,232 203,162
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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