2023-07-012024-06-302024-06-30false05480632DOH Construction 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DOH Construction Limited

Registered Number
05480632
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

DOH Construction Limited
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

HAMILTON, Scott

Company Secretary

HAMILTON, Joanne

Registered Address

Lloyd Court Metrocentre East St Omers Road
Dunston, Lloyd Court,
Gateshead
NE11 9EP

Registered Number

05480632 (England and Wales)
DOH Construction Limited
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3345,051390,372
345,051390,372
Current assets
Debtors4763,237669,616
Cash at bank and on hand909,951625,145
1,673,1881,294,761
Creditors amounts falling due within one year5(596,593)(449,214)
Net current assets (liabilities)1,076,595845,547
Total assets less current liabilities1,421,6461,235,919
Creditors amounts falling due after one year6(78,699)(120,290)
Provisions for liabilities8(62,952)(73,376)
Net assets1,279,9951,042,253
Capital and reserves
Called up share capital100100
Profit and loss account1,279,8951,042,153
Shareholders' funds1,279,9951,042,253
The financial statements were approved and authorised for issue by the Director on 18 October 2024, and are signed on its behalf by:
HAMILTON, Scott
Director
Registered Company No. 05480632
DOH Construction Limited
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows: Freehold Property - 2% straight line Plant and Machinery - 25% reducing balance Motor Vehicles - 25% reducing balance Equipment - 20% reducing balance and 25% straight line
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.
2.Average number of employees

20242023
Average number of employees during the year2323
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 July 23111,40712,130495,98764,297683,821
Additions-17934,1353,63637,950
Disposals--(45,085)-(45,085)
At 30 June 24111,40712,309485,03767,933676,686
Depreciation and impairment
At 01 July 2327,26511,135207,80647,243293,449
Charge for year2,22827170,1956,29978,993
On disposals--(40,807)-(40,807)
At 30 June 2429,49311,406237,19453,542331,635
Net book value
At 30 June 2481,914903247,84314,391345,051
At 30 June 2384,142995288,18117,054390,372
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables754,654666,369
Other debtors53-
Prepayments and accrued income8,5303,247
Total763,237669,616
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables220,138195,072
Bank borrowings and overdrafts10,0009,998
Taxation and social security262,043160,584
Finance lease and HP contracts55,62647,574
Other creditors19,127755
Accrued liabilities and deferred income29,65935,231
Total596,593449,214
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts9,16619,169
Other creditors69,533101,121
Total78,699120,290
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts69,533101,121
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)62,95273,376
Total62,95273,376