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Registered number: 13292967
D S Electrical Contractors Ltd
Director's Report and
Unaudited Financial Statements
For The Year Ended 30 April 2024
Warwick Dean Taylor t/as Countrywide Management
Picknell Cottage
Lower Street, Fittleworth
PULBOROUGH
West Sussex
RH20 1JE
Contents
Page
Company Information 1
Director's Report 2
Accountants' Report 3
Profit and Loss Account 4
Balance Sheet 5
Notes to the Financial Statements 6—7
The following pages do not form part of the statutory accounts:
Trading Profit and Loss Account 8
Page 1
Company Information
Director Mr Dale Standing
Company Number 13292967
Registered Office 15 Greatpin Croft Fittleworth
Pulborough
West Sussex
RH20 1HX
Accountants Warwick Dean Taylor t/as Countrywide Management
Picknell Cottage
Lower Street, Fittleworth
PULBOROUGH
West Sussex
RH20 1JE
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 30 April 2024.
Directors
The director who held office during the year were as follows:
Mr Dale Standing
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Dale Standing
Director
24/01/2025
Page 2
Page 3
Accountants' Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 April 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
24/01/2025
Warwick Dean Taylor t/as Countrywide Management
Picknell Cottage
Lower Street, Fittleworth
PULBOROUGH
West Sussex
RH20 1JE
Page 3
Page 4
Profit and Loss Account
2024 2023
Notes £ £
TURNOVER 101,632 119,479
Cost of sales (91,745 ) (86,898 )
GROSS PROFIT 9,887 32,581
Administrative expenses (15,983 ) (14,565 )
OPERATING (LOSS)/PROFIT (6,096 ) 18,016
Interest payable and similar charges - (130 )
(LOSS)/PROFIT FOR THE FINANCIAL YEAR (6,096 ) 17,886
The notes on pages 6 to 7 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25,823 32,070
25,823 32,070
CURRENT ASSETS
Stocks 5 - 5,490
Debtors 6 9,985 18,191
Cash at bank and in hand 15,569 4,164
25,554 27,845
Creditors: Amounts Falling Due Within One Year 7 (27,630 ) (30,072 )
NET CURRENT ASSETS (LIABILITIES) (2,076 ) (2,227 )
TOTAL ASSETS LESS CURRENT LIABILITIES 23,747 29,843
NET ASSETS 23,747 29,843
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 23,746 29,842
SHAREHOLDERS' FUNDS 23,747 29,843
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Dale Standing
Director
24/01/2025
The notes on pages 6 to 7 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
D S Electrical Contractors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13292967 . The registered office is 15 Greatpin Croft Fittleworth, Pulborough, West Sussex, RH20 1HX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% after first year
Motor Vehicles 20%
Fixtures & Fittings 20%
Computer Equipment 20%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 10,344 23,795 - 34,139
Additions - - 167 167
As at 30 April 2024 10,344 23,795 167 34,306
Depreciation
As at 1 May 2023 2,069 - - 2,069
Provided during the period 1,655 4,759 - 6,414
As at 30 April 2024 3,724 4,759 - 8,483
...CONTINUED
Page 6
Page 7
Net Book Value
As at 30 April 2024 6,620 19,036 167 25,823
As at 1 May 2023 8,275 23,795 - 32,070
5. Stocks
2024 2023
£ £
Stock - 5,490
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,992 304
Prepayments and accrued income (14,829 ) 5,526
CIS Paid By Contractors 19,835 11,190
VAT - 1,171
Other taxes and social security 1,987 -
9,985 18,191
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 10,722 14,500
Corporation tax (3,123 ) (3,123 )
Other taxes and social security - 2,303
VAT 3,618 -
Net wages 200 -
Director's loan account 16,213 16,392
27,630 30,072
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 7
Page 8
Trading Profit and Loss Account
2024 2023
£ £ £ £
TURNOVER
All Sales to Non CIS Customers 56,791 90,586
Gross Labour Sales to CIS Contractors 44,841 23,683
All Material Sales to Contractor Customers - 5,210
101,632 119,479
COST OF SALES
Cost of Sales All materials 36,012 31,211
Cost of Sales - Sub Contract Labour Cost 21,861 20,437
Cost of Sales - 20% CIS Tax Deducted from Sub/Con 4,372 5,427
Wages and salaries 29,500 29,823
(91,745 ) (86,898 )
GROSS PROFIT 9,887 32,581
Administrative Expenses
Employers NI - 2,383
Employers pensions - defined contributions scheme 167 -
Staff training - 32
Travel and subsistence expenses 16 -
Repairs and maintenance 73 -
Vehicle running costs 2,599 2,983
Vehicle repair costs 280 303
Computer software, consumables and maintenance - 199
Insurance 1,024 1,055
Printing, postage and stationery - 72
Advertising and marketing costs 285 1,345
Telecommunications and data costs 1,030 1,028
Accountancy fees 2,582 3,935
Subscriptions 708 882
Bank charges - 111
Depreciation of plant and machinery 1,655 -
Depreciation of motor vehicles 4,759 -
Entertaining 192 -
Sundry expenses 613 237
(15,983 ) (14,565 )
OPERATING (LOSS)/PROFIT (6,096) 18,016
Interest payable and similar charges
Bank interest payable - 130
- (130)
(LOSS)/PROFIT FOR THE FINANCIAL YEAR (6,096 ) 17,886
Page 8