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REGISTERED NUMBER: 06503969 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

Druggitt & Harding Limited

Druggitt & Harding Limited (Registered number: 06503969)

Contents of the Financial Statements
for the Year Ended 30 November 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Druggitt & Harding Limited

Company Information
for the Year Ended 30 November 2024







DIRECTORS: W Taylor
G H K Taylor
G Taylor





SECRETARY: Mrs D G Taylor





REGISTERED OFFICE: 9 Salmon Fields Business Village
Royton
Oldham
OL2 6HT





REGISTERED NUMBER: 06503969 (England and Wales)





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

Druggitt & Harding Limited (Registered number: 06503969)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 78,554 46,353
78,554 46,353

CURRENT ASSETS
Stocks - 44,546
Debtors 6 471,453 761,475
Cash at bank and in hand 141,258 125,960
612,711 931,981
CREDITORS
Amounts falling due within one year 7 362,023 616,253
NET CURRENT ASSETS 250,688 315,728
TOTAL ASSETS LESS CURRENT
LIABILITIES

329,242

362,081

CREDITORS
Amounts falling due after more than one year 8 92,650 43,579
NET ASSETS 236,592 318,502

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 236,492 318,402
SHAREHOLDERS' FUNDS 236,592 318,502

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

Druggitt & Harding Limited (Registered number: 06503969)

Balance Sheet - continued
30 November 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 17 February 2025 and were signed on its behalf by:





G H K Taylor - Director


Druggitt & Harding Limited (Registered number: 06503969)

Notes to the Financial Statements
for the Year Ended 30 November 2024


1. STATUTORY INFORMATION

Druggitt & Harding 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.

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.
Motor vehicles - 25% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 18 ) .

Druggitt & Harding Limited (Registered number: 06503969)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 5,699
AMORTISATION
At 1 December 2023
and 30 November 2024 5,699
NET BOOK VALUE
At 30 November 2024 -
At 30 November 2023 -

5. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 December 2023 135,045 23,282 158,327
Additions 79,934 - 79,934
Disposals (51,088 ) - (51,088 )
At 30 November 2024 163,891 23,282 187,173
DEPRECIATION
At 1 December 2023 91,201 20,773 111,974
Charge for year 25,553 627 26,180
Eliminated on disposal (29,535 ) - (29,535 )
At 30 November 2024 87,219 21,400 108,619
NET BOOK VALUE
At 30 November 2024 76,672 1,882 78,554
At 30 November 2023 43,844 2,509 46,353

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 410,668 606,150
Jaystone Kitchens 4,200 4,700
Christopher Dunphy Ltd 22,888 83,362
VAT 22,756 52,263
Prepayments 10,941 15,000
471,453 761,475

Druggitt & Harding Limited (Registered number: 06503969)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans and overdrafts 15,833 15,833
Hire purchase contracts - 14,203
Trade creditors 255,528 318,621
Tax 1,794 24,400
Social security and other taxes 13,454 14,963
Directors' loan accounts 38,372 25,172
Accrued expenses 37,042 203,061
362,023 616,253

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans - 2-5 years - 10,000
Hire purchase contracts 79,816 20,745
Other creditors 12,834 12,834
92,650 43,579

9. RELATED PARTY DISCLOSURES

The company is controlled by the company director.