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Registered Number: 05048131
England and Wales

 

 

 

D P + R JONES DEVELOPMENTS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 March 2023

End date: 29 February 2024
Directors Mr D P Jones
Mrs R Jones
Registered Number 05048131
Registered Office Prysig Bach
Pennant
Llanon
Ceredigion
SY23 5GP
Secretary Mrs R Jones
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 8,777    10,613 
8,777    10,613 
Current assets      
Stocks 4 205,731    205,731 
Debtors: amounts falling due within one year 5 651    623 
Cash at bank and in hand 166,241    183,231 
372,623    389,585 
Creditors: amount falling due within one year 6 (465,328)   (462,377)
Net current assets (92,705)   (72,792)
 
Total assets less current liabilities (83,928)   (62,179)
Net assets (83,928)   (62,179)
 

Capital and reserves
     
Called up share capital 7 99    99 
Profit and loss account (84,027)   (62,278)
Shareholders' funds (83,928)   (62,179)
 


For the year ended 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 05 November 2024 and were signed on its behalf by:


-------------------------------
Mr D P Jones
Director
2
General Information
D P + R Jones Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 05048131, registration address Prysig Bach, Pennant, Llanon, Ceredigion, SY23 5GP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 March 2023 19,627    19,627 
Additions  
Disposals  
At 29 February 2024 19,627    19,627 
Depreciation
At 01 March 2023 9,014    9,014 
Charge for year 1,836    1,836 
On disposals  
At 29 February 2024 10,850    10,850 
Net book values
Closing balance as at 29 February 2024 8,777    8,777 
Opening balance as at 01 March 2023 10,613    10,613 


4.

Stocks

2024
£
  2023
£
Work in Progress 205,731    205,731 
205,731    205,731 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
VAT 651    623 
651    623 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 476    314 
Corporation Tax 139    139 
PAYE & Social Security   852 
Accrued Expenses 1,571    1,571 
Other Creditors 2,726    1,650 
Directors' Current Accounts 460,416    457,851 
465,328    462,377 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
99 Ordinary shares of £1.00 each 99    99 
99    99 

3