IRIS Accounts Production v24.3.0.553 11183286 director 1.3.23 29.2.24 29.2.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh111832862023-02-28111832862024-02-29111832862023-03-012024-02-29111832862022-02-28111832862022-03-012023-02-28111832862023-02-2811183286ns15:EnglandWales2023-03-012024-02-2911183286ns14:PoundSterling2023-03-012024-02-2911183286ns10:Director12023-03-012024-02-2911183286ns10:PrivateLimitedCompanyLtd2023-03-012024-02-2911183286ns10:SmallEntities2023-03-012024-02-2911183286ns10:AuditExempt-NoAccountantsReport2023-03-012024-02-2911183286ns10:SmallCompaniesRegimeForDirectorsReport2023-03-012024-02-2911183286ns10:SmallCompaniesRegimeForAccounts2023-03-012024-02-2911183286ns10:AbridgedAccounts2023-03-012024-02-291118328612023-03-012024-02-2911183286ns10:RegisteredOffice2023-03-012024-02-2911183286ns5:CurrentFinancialInstruments2024-02-2911183286ns5:CurrentFinancialInstruments2023-02-2811183286ns5:Non-currentFinancialInstruments2024-02-2911183286ns5:Non-currentFinancialInstruments2023-02-2811183286ns5:ShareCapital2024-02-2911183286ns5:ShareCapital2023-02-2811183286ns5:RetainedEarningsAccumulatedLosses2024-02-2911183286ns5:RetainedEarningsAccumulatedLosses2023-02-2811183286ns5:NetGoodwill2023-03-012024-02-2911183286ns5:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2911183286ns5:PlantMachinery2023-03-012024-02-2911183286ns5:MotorVehicles2023-03-012024-02-2911183286ns5:ComputerEquipment2023-03-012024-02-29
REGISTERED NUMBER: 11183286 (England and Wales)



































Unaudited Financial Statements

for the Year Ended 29 February 2024

for

D W Building Limited

D W Building Limited (Registered number: 11183286)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


D W Building Limited

Company Information
for the Year Ended 29 February 2024







DIRECTOR: D R Williams





REGISTERED OFFICE: 3 Station Close
Newnham Bridge
Tenbury Wells
Worcestershire
WR15 8PG





REGISTERED NUMBER: 11183286 (England and Wales)





ACCOUNTANTS: Thorne Widgery Accountancy Ltd
Chartered Accountants
2 Wyevale Business Park
Kings Acre
Hereford
Herefordshire
HR4 7BS

D W Building Limited (Registered number: 11183286)

Abridged Balance Sheet
29 February 2024

29.2.24 28.2.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 29,003 38,433
29,003 38,433

CURRENT ASSETS
Stocks 46,080 31,525
Debtors 66 3,829
Cash at bank 908 4,415
47,054 39,769
CREDITORS
Amounts falling due within one year (35,890 ) (19,337 )
NET CURRENT ASSETS 11,164 20,432
TOTAL ASSETS LESS CURRENT LIABILITIES 40,167 58,865

CREDITORS
Amounts falling due after more than one
year

(31,607

)

(48,084

)

PROVISIONS FOR LIABILITIES (6,912 ) (6,238 )
NET ASSETS 1,648 4,543

CAPITAL AND RESERVES
Called up share capital 11 11
Retained earnings 1,637 4,532
1,648 4,543

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 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 W Building Limited (Registered number: 11183286)

Abridged Balance Sheet - continued
29 February 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 29 February 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 1 November 2024 and were signed by:





D R Williams - Director


D W Building Limited (Registered number: 11183286)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

D W Building 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 33% on reducing balance

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

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.


D W Building Limited (Registered number: 11183286)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

2. ACCOUNTING POLICIES - continued
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.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 March 2023
and 29 February 2024 9,036
AMORTISATION
At 1 March 2023
and 29 February 2024 9,036
NET BOOK VALUE

At 29 February 2024 -
At 28 February 2023 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 March 2023 65,043
Additions 166
At 29 February 2024 65,209
DEPRECIATION
At 1 March 2023 26,610
Charge for year 9,596
At 29 February 2024 36,206
NET BOOK VALUE
At 29 February 2024 29,003
At 28 February 2023 38,433