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REGISTERED NUMBER: 06032794 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Denholt Steel Fabrications Limited

Denholt Steel Fabrications Limited (Registered number: 06032794)

Contents of the Financial Statements
for the Year Ended 31 May 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Denholt Steel Fabrications Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: D L Bythell
G E Davies





SECRETARY:





REGISTERED OFFICE: Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS





REGISTERED NUMBER: 06032794 (England and Wales)





ACCOUNTANTS: Horley Green Chartered Accountants
Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS

Denholt Steel Fabrications Limited (Registered number: 06032794)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 20,014 8,134
20,014 8,134

CURRENT ASSETS
Debtors 6 188,482 206,651
Cash at bank and in hand 10,827 12,849
199,309 219,500
CREDITORS
Amounts falling due within one year 7 135,347 183,631
NET CURRENT ASSETS 63,962 35,869
TOTAL ASSETS LESS CURRENT
LIABILITIES

83,976

44,003

CREDITORS
Amounts falling due after more than one year 8 19,050 36,111
NET ASSETS 64,926 7,892

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 64,924 7,890
SHAREHOLDERS' FUNDS 64,926 7,892

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

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

Denholt Steel Fabrications Limited (Registered number: 06032794)

Balance Sheet - continued
31 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 10 February 2025 and were signed on its behalf by:




D L Bythell - Director



G E Davies - Director


Denholt Steel Fabrications Limited (Registered number: 06032794)

Notes to the Financial Statements
for the Year Ended 31 May 2024


1. STATUTORY INFORMATION

Denholt Steel Fabrications 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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery - 15% on reducing balance
Motor Vehicles - 25% on reducing balance
Computer Equipment - Straight line over 3 years

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 10 ) .

Denholt Steel Fabrications Limited (Registered number: 06032794)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 23,988
AMORTISATION
At 1 June 2023
and 31 May 2024 23,988
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 -

5. TANGIBLE FIXED ASSETS
Plant & Motor Computer
Machinery Vehicles Equipment Totals
£    £    £    £   
COST
At 1 June 2023 33,290 10,458 5,329 49,077
Additions 14,000 - 1,273 15,273
At 31 May 2024 47,290 10,458 6,602 64,350
DEPRECIATION
At 1 June 2023 29,644 8,967 2,332 40,943
Charge for year 1,597 373 1,423 3,393
At 31 May 2024 31,241 9,340 3,755 44,336
NET BOOK VALUE
At 31 May 2024 16,049 1,118 2,847 20,014
At 31 May 2023 3,646 1,491 2,997 8,134

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade Debtors 163,019 174,174
Amounts recoverable on contract 21,552 28,152
Other debtors 3,911 3,911
Prepayments - 414
188,482 206,651

Denholt Steel Fabrications Limited (Registered number: 06032794)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade Creditors 82,077 70,797
Tax 12,149 84,342
Social Security & Other Taxes 4,623 10,819
VAT 4,589 12,182
Directors Loan Accounts 29,409 4,491
Accrued Expenses 2,500 1,000
135,347 183,631

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans - 2-5 years 19,050 36,111

9. RELATED PARTY DISCLOSURES

The company is jointly controlled by the company directors.