1 May 2023 false Taxfiler 2024.6.1 11921669business:PrivateLimitedCompanyLtd2023-05-012024-04-30 119216692023-04-30 119216692023-05-012024-04-30 11921669business:AuditExempt-NoAccountantsReport2023-05-012024-04-30 11921669business:AbridgedAccounts2023-05-012024-04-30 119216692024-04-30 11921669business:Director12023-05-012024-04-30 11921669business:RegisteredOffice2023-05-012024-04-30 119216692023-04-30 11921669core:WithinOneYear2024-04-30 11921669core:WithinOneYear2023-04-30 11921669core:AfterOneYear2024-04-30 11921669core:AfterOneYear2023-04-30 11921669core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 11921669core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 11921669core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 11921669core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 11921669core:PreviouslyStatedAmount2024-04-30 11921669core:PreviouslyStatedAmount2023-04-30 11921669business:SmallEntities2023-05-012024-04-30 11921669countries:EnglandWales2023-05-012024-04-30 11921669core:LandBuildings2023-05-012024-04-30 11921669core:PlantMachinery2023-05-012024-04-30 11921669core:MotorVehicles2023-05-012024-04-30 11921669core:ComputerEquipment2023-05-012024-04-30 11921669core:PlantMachinerycore:LeasedAssetsHeldAsLessee2024-04-30 11921669core:PlantMachinerycore:LeasedAssetsHeldAsLessee2023-04-30 11921669core:MotorVehiclescore:LeasedAssetsHeldAsLessee2024-04-30 11921669core:MotorVehiclescore:LeasedAssetsHeldAsLessee2023-04-30 11921669core:ComputerEquipmentcore:LeasedAssetsHeldAsLessee2024-04-30 11921669core:ComputerEquipmentcore:LeasedAssetsHeldAsLessee2023-04-30 119216692022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. 11921669 (England and Wales)
DPE Groundworks and Construction Limited Unaudited accounts for the year ended 30 April 2024
DPE Groundworks and Construction Limited Unaudited accounts Contents
Page
- 2 -
DPE Groundworks and Construction Limited Company Information for the year ended 30 April 2024
Director
Daniel Elfleet
Company Number
11921669 (England and Wales)
Registered Office
Willow Croft Shepherdsgate Road Tilney All Saints King's Lynn Norfolk PE34 4RP England
Accountants
M C Mallett Accountants Ltd 4 Hiltons Lane Wiggenhall St Germans King's Lynn Norfolk PE34 3EZ
- 3 -
DPE Groundworks and Construction Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
118,375 
153,576 
Current assets
Inventories
19,691 
21,475 
Debtors
84,699 
136,317 
Cash at bank and in hand
8,488 
137,423 
112,878 
295,215 
Creditors: amounts falling due within one year
(108,965)
(214,071)
Net current assets
3,913 
81,144 
Total assets less current liabilities
122,288 
234,720 
Creditors: amounts falling due after more than one year
(27,848)
(80,051)
Provisions for liabilities
Deferred tax
(22,000)
(28,000)
Net assets
72,440 
126,669 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
72,439 
126,668 
Shareholders' funds
72,440 
126,669 
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 members have 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 January 2025 and were signed on its behalf by
Daniel Elfleet Director Company Registration No. 11921669
- 4 -
DPE Groundworks and Construction Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
DPE Groundworks and Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 11921669. The registered office is Willow Croft Shepherdsgate Road, Tilney All Saints, King's Lynn, Norfolk, PE34 4RP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Turnover
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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10 years straight line
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
3 years straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
DPE Groundworks and Construction Limited Notes to the Accounts for the year ended 30 April 2024
Leased assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 May 2023
214,567 
Additions
62,829 
Disposals
(73,420)
At 30 April 2024
203,976 
Depreciation
At 1 May 2023
60,991 
Charge for the year
42,172 
On disposals
(17,562)
At 30 April 2024
85,601 
Net book value
At 30 April 2024
118,375 
At 30 April 2023
153,576 
2024 
2023 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Plant & machinery
32,493 
47,036 
- Motor vehicles
16,559 
22,078 
- Computer equipment
477 
997 
5
Average number of employees
During the year the average number of employees was 3 (2023: 2).
- 6 -