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REGISTERED NUMBER: 08461545 (England and Wales)















DJC CARPENTRY AND BUILDING LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2023






DJC CARPENTRY AND BUILDING LIMITED (REGISTERED NUMBER: 08461545)






Contents of the Financial Statements
for the year ended 31 December 2023




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


DJC CARPENTRY AND BUILDING LIMITED

Company Information
for the year ended 31 December 2023







Directors: D Carter
K Harper





Registered office: 107 High Street
Evesham
Worcestershiire
WR11 4EB





Registered number: 08461545 (England and Wales)





Accountants: Cooper Parry Advisory Limited
CUBO Birmingham
4th Floor
Two Chamberlain Square
Birmingham
West Midlands
B3 3AX

DJC CARPENTRY AND BUILDING LIMITED (REGISTERED NUMBER: 08461545)

Balance Sheet
31 December 2023

2023 2022
Notes £ £ £ £
Fixed assets
Intangible assets 4 - -
Tangible assets 5 40,899 43,101
40,899 43,101

Current assets
Stocks 5,070 2,320
Debtors 6 230,058 300,440
Cash at bank 222,719 185,015
457,847 487,775
Creditors
Amounts falling due within one year 7 345,071 388,299
Net current assets 112,776 99,476
Total assets less current liabilities 153,675 142,577

Creditors
Amounts falling due after more than one year 8 (20,739 ) (34,734 )

Provisions for liabilities (7,199 ) (6,692 )
Net assets 125,737 101,151

Capital and reserves
Called up share capital 200 200
Retained earnings 125,537 100,951
Shareholders' funds 125,737 101,151

DJC CARPENTRY AND BUILDING LIMITED (REGISTERED NUMBER: 08461545)

Balance Sheet - continued
31 December 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 23 August 2024 and were signed on its behalf by:





D Carter - Director


DJC CARPENTRY AND BUILDING LIMITED (REGISTERED NUMBER: 08461545)

Notes to the Financial Statements
for the year ended 31 December 2023

1. Statutory information

DJC Carpentry and 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.

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 2013, 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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest elements of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

DJC CARPENTRY AND BUILDING LIMITED (REGISTERED NUMBER: 08461545)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

2. Accounting policies - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 6 (2022 - 5 ) .

4. Intangible fixed assets
Goodwill
£
Cost
At 1 January 2023
and 31 December 2023 10,000
Amortisation
At 1 January 2023
and 31 December 2023 10,000
Net book value
At 31 December 2023 -
At 31 December 2022 -

5. Tangible fixed assets
Plant and Motor Computer
machinery vehicles equipment Totals
£ £ £ £
Cost
At 1 January 2023 19,763 52,851 2,345 74,959
Additions 252 8,995 904 10,151
At 31 December 2023 20,015 61,846 3,249 85,110
Depreciation
At 1 January 2023 13,786 16,918 1,154 31,858
Charge for year 1,527 9,920 906 12,353
At 31 December 2023 15,313 26,838 2,060 44,211
Net book value
At 31 December 2023 4,702 35,008 1,189 40,899
At 31 December 2022 5,977 35,933 1,191 43,101

6. Debtors: amounts falling due within one year
2023 2022
£ £
Trade debtors 40,266 22,425
Amounts owed by group undertakings 156,965 154,985
Other debtors 18,030 16,587
VAT 9,369 -
Prepayments 5,428 106,443
230,058 300,440

DJC CARPENTRY AND BUILDING LIMITED (REGISTERED NUMBER: 08461545)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

7. Creditors: amounts falling due within one year
2023 2022
£ £
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 3,426 5,383
Trade creditors 55,032 107,092
Amounts owed to group undertakings 188,668 171,638
Tax 42,075 57,739
Social security and other taxes 8,407 13,079
VAT - 6,508
Other creditors 21,387 536
Directors' current accounts 9,126 4,574
Accrued expenses 6,950 11,750
345,071 388,299

8. Creditors: amounts falling due after more than one year
2023 2022
£ £
Bank loans 1 - 5 years 19,688 29,302
Hire purchase contracts - 3,426
Other creditors 1,051 2,006
20,739 34,734