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REGISTERED NUMBER: 01707944 (England and Wales)




UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

D F J HEWER (BUILDERS) LIMITED

D F J HEWER (BUILDERS) LIMITED (REGISTERED NUMBER: 01707944)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D F J HEWER (BUILDERS) LIMITED

COMPANY INFORMATION
for the year ended 31 March 2024







DIRECTOR: C A J Hewer





REGISTERED OFFICE: Welsh Road West
Southam
Warwickshire
CV47 0JN





REGISTERED NUMBER: 01707944 (England and Wales)





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

D F J HEWER (BUILDERS) LIMITED (REGISTERED NUMBER: 01707944)

BALANCE SHEET
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 932 17,818

CURRENT ASSETS
Stocks - 17,099
Debtors 5 5,154 48,950
Cash at bank and in hand 124,165 103,479
129,319 169,528
CREDITORS
Amounts falling due within one year 6 43,742 119,728
NET CURRENT ASSETS 85,577 49,800
TOTAL ASSETS LESS CURRENT
LIABILITIES

86,509

67,618

CREDITORS
Amounts falling due after more than one
year

7

18,333

28,333
NET ASSETS 68,176 39,285

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 68,076 39,185
SHAREHOLDERS' FUNDS 68,176 39,285

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.

D F J HEWER (BUILDERS) LIMITED (REGISTERED NUMBER: 01707944)

BALANCE SHEET - continued
31 March 2024


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 (BUILDERS) LIMITED (REGISTERED NUMBER: 01707944)

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

1. STATUTORY INFORMATION

D F J Hewer (Builders) 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 5% on cost
Plant and machinery - 15% on cost
Fixtures and fittings - 15% on cost
Motor vehicles - 15% on cost

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 11 (2023 - 11 ) .

D F J HEWER (BUILDERS) LIMITED (REGISTERED NUMBER: 01707944)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 April 2023 8,960 49,240 19,127 151,465 228,792
Disposals - - - (112,397 ) (112,397 )
At 31 March 2024 8,960 49,240 19,127 39,068 116,395
DEPRECIATION
At 1 April 2023 8,960 49,240 17,658 135,116 210,974
Charge for year - - 537 5,599 6,136
Eliminated on disposal - - - (101,647 ) (101,647 )
At 31 March 2024 8,960 49,240 18,195 39,068 115,463
NET BOOK VALUE
At 31 March 2024 - - 932 - 932
At 31 March 2023 - - 1,469 16,349 17,818

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 47,569
Directors' current accounts 5,154 -
Prepayments - 1,381
5,154 48,950

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 330 61,022
Tax 18,984 3,718
Social security and other taxes 10,147 31,899
Other creditors 1,284 11,186
Directors' current accounts - 692
Accruals and deferred income 2,997 1,211
43,742 119,728

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 10,000 10,000
Bank loans - 2-5 years 8,333 18,333
18,333 28,333