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REGISTERED NUMBER: 01456419 (England and Wales)




UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

D F J HEWER LIMITED

D F J HEWER LIMITED (REGISTERED NUMBER: 01456419)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D F J HEWER LIMITED

COMPANY INFORMATION
for the year ended 31 March 2024







DIRECTOR: C A J Hewer





SECRETARY: Mrs D Whittle





REGISTERED OFFICE: Welsh Road West
Southam
Warwickshire
CV47 0JN





REGISTERED NUMBER: 01456419 (England and Wales)





ACCOUNTANTS: LDP Luckmans
1110 Elliott Court
Coventry Business Park
Herald Avenue
Coventry
West Midlands
CV5 6UB

D F J HEWER LIMITED (REGISTERED NUMBER: 01456419)

BALANCE SHEET
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 450,001 450,001

CURRENT ASSETS
Debtors 5 35,228 24,325
Cash at bank 9,367 11,239
44,595 35,564
CREDITORS
Amounts falling due within one year 6 2,586 3,725
NET CURRENT ASSETS 42,009 31,839
TOTAL ASSETS LESS CURRENT
LIABILITIES

492,010

481,840

PROVISIONS FOR LIABILITIES 30,097 30,097
NET ASSETS 461,913 451,743

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 7 366,603 366,603
Retained earnings 95,210 85,040
SHAREHOLDERS' FUNDS 461,913 451,743

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 September 2024 and were signed by:



C A J Hewer - Director


D F J HEWER LIMITED (REGISTERED NUMBER: 01456419)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024

1. STATUTORY INFORMATION

D F J Hewer 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Turnover
Turnover represents net rent receivable, excluding VAT, from properties within the UK.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

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

D F J HEWER LIMITED (REGISTERED NUMBER: 01456419)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2023
and 31 March 2024 450,001
NET BOOK VALUE
At 31 March 2024 450,001
At 31 March 2023 450,001

Fair value at 31 March 2024 is represented by:
£   
Valuation in 2009 39,159
Valuation in 2013 106,402
Valuation in 2018 221,042
Valuation in 2023 (79,999 )
Cost 163,397
450,001

If investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 163,397 163,397

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 1,284 11,186
Directors' current accounts 33,944 13,139
35,228 24,325

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax 2,386 3,525
Accrued expenses 200 200
2,586 3,725

7. RESERVES
Revaluation
reserve
£   
At 1 April 2023
and 31 March 2024 366,603

D F J HEWER LIMITED (REGISTERED NUMBER: 01456419)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
D F J Hewer
Balance outstanding at start of year 13,139 -
Amounts advanced 20,797 13,139
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 33,936 13,139