2023-05-012024-04-302024-04-30false04805817DOYLE BUILDING & CONSTRUCTION LIMITED2025-01-2241202falseiso4217:GBPxbrli:pure048058172023-05-01048058172024-04-30048058172023-05-012024-04-30048058172022-05-01048058172023-04-30048058172022-05-012023-04-3004805817bus:SmallEntities2023-05-012024-04-3004805817bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3004805817bus:AbridgedAccounts2023-05-012024-04-3004805817bus:PrivateLimitedCompanyLtd2023-05-012024-04-3004805817core:WithinOneYear2024-04-3004805817core:AfterOneYear2024-04-3004805817core:WithinOneYear2023-04-3004805817core:AfterOneYear2023-04-3004805817core:ShareCapital2024-04-3004805817core:SharePremium2024-04-3004805817core:RevaluationReserve2024-04-3004805817core:OtherReservesSubtotal2024-04-3004805817core:RetainedEarningsAccumulatedLosses2024-04-3004805817core:ShareCapital2023-04-3004805817core:SharePremium2023-04-3004805817core:RevaluationReserve2023-04-3004805817core:OtherReservesSubtotal2023-04-3004805817core:RetainedEarningsAccumulatedLosses2023-04-3004805817core:LandBuildings2024-04-3004805817core:PlantMachinery2024-04-3004805817core:Vehicles2024-04-3004805817core:FurnitureFittings2024-04-3004805817core:OfficeEquipment2024-04-3004805817core:NetGoodwill2024-04-3004805817core:IntangibleAssetsOtherThanGoodwill2024-04-3004805817core:ListedExchangeTraded2024-04-3004805817core:UnlistedNon-exchangeTraded2024-04-3004805817core:LandBuildings2023-04-3004805817core:PlantMachinery2023-04-3004805817core:Vehicles2023-04-3004805817core:FurnitureFittings2023-04-3004805817core:OfficeEquipment2023-04-3004805817core:NetGoodwill2023-04-3004805817core:IntangibleAssetsOtherThanGoodwill2023-04-3004805817core:ListedExchangeTraded2023-04-3004805817core:UnlistedNon-exchangeTraded2023-04-3004805817core:LandBuildings2023-05-012024-04-3004805817core:PlantMachinery2023-05-012024-04-3004805817core:Vehicles2023-05-012024-04-3004805817core:FurnitureFittings2023-05-012024-04-3004805817core:OfficeEquipment2023-05-012024-04-3004805817core:NetGoodwill2023-05-012024-04-3004805817core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3004805817core:ListedExchangeTraded2023-05-012024-04-3004805817core:UnlistedNon-exchangeTraded2023-05-012024-04-3004805817core:MoreThanFiveYears2023-05-012024-04-3004805817core:Non-currentFinancialInstruments2024-04-3004805817core:Non-currentFinancialInstruments2023-04-3004805817dpl:CostSales2023-05-012024-04-3004805817dpl:DistributionCosts2023-05-012024-04-3004805817core:LandBuildings2023-05-012024-04-3004805817core:PlantMachinery2023-05-012024-04-3004805817core:Vehicles2023-05-012024-04-3004805817core:FurnitureFittings2023-05-012024-04-3004805817core:OfficeEquipment2023-05-012024-04-3004805817dpl:AdministrativeExpenses2023-05-012024-04-3004805817core:NetGoodwill2023-05-012024-04-3004805817core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3004805817dpl:GroupUndertakings2023-05-012024-04-3004805817dpl:ParticipatingInterests2023-05-012024-04-3004805817dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3004805817core:ListedExchangeTraded2023-05-012024-04-3004805817dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3004805817core:UnlistedNon-exchangeTraded2023-05-012024-04-3004805817dpl:CostSales2022-05-012023-04-3004805817dpl:DistributionCosts2022-05-012023-04-3004805817core:LandBuildings2022-05-012023-04-3004805817core:PlantMachinery2022-05-012023-04-3004805817core:Vehicles2022-05-012023-04-3004805817core:FurnitureFittings2022-05-012023-04-3004805817core:OfficeEquipment2022-05-012023-04-3004805817dpl:AdministrativeExpenses2022-05-012023-04-3004805817core:NetGoodwill2022-05-012023-04-3004805817core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3004805817dpl:GroupUndertakings2022-05-012023-04-3004805817dpl:ParticipatingInterests2022-05-012023-04-3004805817dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3004805817core:ListedExchangeTraded2022-05-012023-04-3004805817dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3004805817core:UnlistedNon-exchangeTraded2022-05-012023-04-3004805817core:NetGoodwill2024-04-3004805817core:IntangibleAssetsOtherThanGoodwill2024-04-3004805817core:LandBuildings2024-04-3004805817core:PlantMachinery2024-04-3004805817core:Vehicles2024-04-3004805817core:FurnitureFittings2024-04-3004805817core:OfficeEquipment2024-04-3004805817core:AfterOneYear2024-04-3004805817core:WithinOneYear2024-04-3004805817core:ListedExchangeTraded2024-04-3004805817core:UnlistedNon-exchangeTraded2024-04-3004805817core:ShareCapital2024-04-3004805817core:SharePremium2024-04-3004805817core:RevaluationReserve2024-04-3004805817core:OtherReservesSubtotal2024-04-3004805817core:RetainedEarningsAccumulatedLosses2024-04-3004805817core:NetGoodwill2023-04-3004805817core:IntangibleAssetsOtherThanGoodwill2023-04-3004805817core:LandBuildings2023-04-3004805817core:PlantMachinery2023-04-3004805817core:Vehicles2023-04-3004805817core:FurnitureFittings2023-04-3004805817core:OfficeEquipment2023-04-3004805817core:AfterOneYear2023-04-3004805817core:WithinOneYear2023-04-3004805817core:ListedExchangeTraded2023-04-3004805817core:UnlistedNon-exchangeTraded2023-04-3004805817core:ShareCapital2023-04-3004805817core:SharePremium2023-04-3004805817core:RevaluationReserve2023-04-3004805817core:OtherReservesSubtotal2023-04-3004805817core:RetainedEarningsAccumulatedLosses2023-04-3004805817core:NetGoodwill2022-05-0104805817core:IntangibleAssetsOtherThanGoodwill2022-05-0104805817core:LandBuildings2022-05-0104805817core:PlantMachinery2022-05-0104805817core:Vehicles2022-05-0104805817core:FurnitureFittings2022-05-0104805817core:OfficeEquipment2022-05-0104805817core:AfterOneYear2022-05-0104805817core:WithinOneYear2022-05-0104805817core:ListedExchangeTraded2022-05-0104805817core:UnlistedNon-exchangeTraded2022-05-0104805817core:ShareCapital2022-05-0104805817core:SharePremium2022-05-0104805817core:RevaluationReserve2022-05-0104805817core:OtherReservesSubtotal2022-05-0104805817core:RetainedEarningsAccumulatedLosses2022-05-0104805817core:AfterOneYear2023-05-012024-04-3004805817core:WithinOneYear2023-05-012024-04-3004805817core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-3004805817core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-3004805817core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-3004805817core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-3004805817core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-3004805817core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-3004805817core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3004805817core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3004805817core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3004805817core:Non-currentFinancialInstrumentscore:CostValuation2024-04-3004805817core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-3004805817core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-3004805817core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-3004805817core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-3004805817core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-3004805817core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-3004805817core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-3004805817core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-3004805817core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3004805817core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3004805817core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3004805817core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3004805817core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3004805817core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3004805817core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3004805817core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3004805817core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3004805817bus:Director12023-05-012024-04-30

DOYLE BUILDING & CONSTRUCTION LIMITED

Registered Number
04805817
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

DOYLE BUILDING & CONSTRUCTION LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

DOYLE, Derek Steven

Registered Address

Denmark House 143 High St
Chalfont St Peter
Gerrards Cross
SL9 9QL

Registered Number

04805817 (England and Wales)
DOYLE BUILDING & CONSTRUCTION LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,1603,536
3,1603,536
Current assets
Debtors30,30674,462
Cash at bank and on hand1,9603,048
32,26677,510
Creditors amounts falling due within one year(26,807)(41,461)
Net current assets (liabilities)5,45936,049
Total assets less current liabilities8,61939,585
Creditors amounts falling due after one year-(884)
Net assets8,61938,701
Capital and reserves
Called up share capital22
Profit and loss account8,61738,699
Shareholders' funds8,61938,701
The financial statements were approved and authorised for issue by the Director on 22 January 2025, and are signed on its behalf by:
DOYLE, Derek Steven
Director
Registered Company No. 04805817
DOYLE BUILDING & CONSTRUCTION LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment25
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20242023
Average number of employees during the year12
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 2332,709
Additions678
At 30 April 2433,387
Depreciation and impairment
At 01 May 2329,173
Charge for year1,054
At 30 April 2430,227
Net book value
At 30 April 243,160
At 30 April 233,536