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REGISTERED NUMBER: 09053617 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2024

FOR

D R F SERVICES CUMBRIA LIMITED

D R F SERVICES CUMBRIA LIMITED (REGISTERED NUMBER: 09053617)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D R F SERVICES CUMBRIA LIMITED

COMPANY INFORMATION
for the Year Ended 31st May 2024







DIRECTORS: D R Ferguson
Miss L Martin





SECRETARY:





REGISTERED OFFICE: Westmorland Garage
Brunel Way
Durranhill Industrial Estate
Carlisle
Cumbria
CA1 3NQ





REGISTERED NUMBER: 09053617 (England and Wales)





ACCOUNTANTS: DCB Accountants Limited
Compton House
104 Scotland Road
Penrith
Cumbria
CA11 7NR

D R F SERVICES CUMBRIA LIMITED (REGISTERED NUMBER: 09053617)

BALANCE SHEET
31st May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 58,629 63,494

CURRENT ASSETS
Stocks 32,000 29,000
Debtors 5 53,057 57,514
Cash at bank and in hand 51,666 50,283
136,723 136,797
CREDITORS
Amounts falling due within one year 6 87,975 103,779
NET CURRENT ASSETS 48,748 33,018
TOTAL ASSETS LESS CURRENT
LIABILITIES

107,377

96,512

CREDITORS
Amounts falling due after more than one
year

7

(19,507

)

(29,429

)

PROVISIONS FOR LIABILITIES (6,652 ) (5,262 )
NET ASSETS 81,218 61,821

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 81,118 61,721
SHAREHOLDERS' FUNDS 81,218 61,821

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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.

D R F SERVICES CUMBRIA LIMITED (REGISTERED NUMBER: 09053617)

BALANCE SHEET - continued
31st May 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 19th November 2024 and were signed on its behalf by:




D R Ferguson - Director



Miss L Martin - Director


D R F SERVICES CUMBRIA LIMITED (REGISTERED NUMBER: 09053617)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st May 2024

1. STATUTORY INFORMATION

D R F Services Cumbria 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 - 12.5% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 12.5% on 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.

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.

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.

D R F SERVICES CUMBRIA LIMITED (REGISTERED NUMBER: 09053617)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 7 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st June 2023 107,577 32,079 4,517 144,173
Additions 4,453 - - 4,453
At 31st May 2024 112,030 32,079 4,517 148,626
DEPRECIATION
At 1st June 2023 53,212 25,482 1,985 80,679
Charge for year 7,353 1,649 316 9,318
At 31st May 2024 60,565 27,131 2,301 89,997
NET BOOK VALUE
At 31st May 2024 51,465 4,948 2,216 58,629
At 31st May 2023 54,365 6,597 2,532 63,494

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 53,057 57,514

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 32,506 33,484
Taxation and social security 40,854 29,158
Other creditors 14,615 41,137
87,975 103,779

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Bank loans 19,507 29,429