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REGISTERED NUMBER: 08014163 (England and Wales)















DELME EVANS CONSTRUCTION LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






DELME EVANS CONSTRUCTION LIMITED (REGISTERED NUMBER: 08014163)

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


DELME EVANS CONSTRUCTION LIMITED

COMPANY INFORMATION
for the Year Ended 31 MARCH 2024







DIRECTORS: T D G Evans
Mrs L E Evans



SECRETARY: Mrs L E Evans



REGISTERED OFFICE: Dan y Deri
Brongest
Newcastle Emlyn
Carmarthenshire
SA38 9ET



REGISTERED NUMBER: 08014163 (England and Wales)



ACCOUNTANTS: D M B Davies Limited
Broyan House
Priory Street
Cardigan
Ceredigion
SA43 1BZ



BANKERS: HSBC Bank plc
11 High Street
Cardigan
Ceredigion
SA43 1JN

DELME EVANS CONSTRUCTION LIMITED (REGISTERED NUMBER: 08014163)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 35,447 39,746

CURRENT ASSETS
Debtors 5 32,034 43,836
Cash at bank 5 5
32,039 43,841
CREDITORS
Amounts falling due within one year 6 26,896 24,889
NET CURRENT ASSETS 5,143 18,952
TOTAL ASSETS LESS CURRENT
LIABILITIES

40,590

58,698

CREDITORS
Amounts falling due after more than one
year

7

(10,762

)

(17,929

)

PROVISIONS FOR LIABILITIES (6,279 ) (7,552 )
NET ASSETS 23,549 33,217

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 23,548 33,216
SHAREHOLDERS' FUNDS 23,549 33,217

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 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.

DELME EVANS CONSTRUCTION LIMITED (REGISTERED NUMBER: 08014163)

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 Board of Directors and authorised for issue on 25 November 2024 and were signed on its behalf by:





T D G Evans - Director


DELME EVANS CONSTRUCTION LIMITED (REGISTERED NUMBER: 08014163)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 MARCH 2024


1. STATUTORY INFORMATION

Delme Evans Construction 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.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

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
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 2 (2023 - 1 ) .

DELME EVANS CONSTRUCTION LIMITED (REGISTERED NUMBER: 08014163)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 MARCH 2024


4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2023 66,215 3,500 3,991 73,706
Additions - - 2,399 2,399
At 31 March 2024 66,215 3,500 6,390 76,105
DEPRECIATION
At 1 April 2023 27,828 3,352 2,780 33,960
Charge for year 5,758 37 903 6,698
At 31 March 2024 33,586 3,389 3,683 40,658
NET BOOK VALUE
At 31 March 2024 32,629 111 2,707 35,447
At 31 March 2023 38,387 148 1,211 39,746

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 11,417 30,929
Other debtors 20,617 12,907
32,034 43,836

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 19,185 19,186
Hire purchase contracts 3,202 3,124
Trade creditors 1,554 877
Taxation and social security 1,615 362
Other creditors 1,340 1,340
26,896 24,889

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 1,583 4,834
Other creditors 9,179 13,095
10,762 17,929