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REGISTERED NUMBER: 00611361 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

D.H. TURNER LIMITED

D.H. TURNER LIMITED (REGISTERED NUMBER: 00611361)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D.H. TURNER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: K D Turner
M J Turner
S Thomas





SECRETARY: M J Turner





REGISTERED OFFICE: Catfoss Industrial Estate
Bewholme Lane
Brandesburton
Driffield
East Yorkshire
YO25 8ES





REGISTERED NUMBER: 00611361 (England and Wales)





ACCOUNTANTS: Lloyd Dowson Limited
Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ

D.H. TURNER LIMITED (REGISTERED NUMBER: 00611361)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 14,760 19,680
Tangible assets 5 1,123,181 1,118,916
1,137,941 1,138,596

CURRENT ASSETS
Stocks 7,000 7,000
Debtors 6 351,234 606,643
Cash at bank and in hand 119,199 144,079
477,433 757,722
CREDITORS
Amounts falling due within one year 7 695,290 1,002,981
NET CURRENT LIABILITIES (217,857 ) (245,259 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

920,084

893,337

CREDITORS
Amounts falling due after more than one
year

8

(274,606

)

(351,510

)

PROVISIONS FOR LIABILITIES (192,471 ) (164,689 )
NET ASSETS 453,007 377,138

CAPITAL AND RESERVES
Called up share capital 10 1,300 1,300
Capital redemption reserve 200 200
Retained earnings 451,507 375,638
SHAREHOLDERS' FUNDS 453,007 377,138

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.H. TURNER LIMITED (REGISTERED NUMBER: 00611361)

BALANCE SHEET - continued
30 SEPTEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 February 2025 and were signed on its behalf by:




K D Turner - Director



M J Turner - Director


D.H. TURNER LIMITED (REGISTERED NUMBER: 00611361)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

D.H. Turner 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 relates to the hiring of plant and machinery at the fair value of consideration received or receivable, excluding discounts, rebates, value added tax, other taxes and is recognised upon supply.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - Straight line (over 7 years)
Motor vehicles - 20% 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 Statement of Income and Retained Earnings, 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.

D.H. TURNER LIMITED (REGISTERED NUMBER: 00611361)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the statement of income and retained earnings on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company has implemented auto-enrolment pension in respect of all employees. Contributions are charged to the statement of income and retained earnings in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 24,600
AMORTISATION
At 1 October 2023 4,920
Charge for year 4,920
At 30 September 2024 9,840
NET BOOK VALUE
At 30 September 2024 14,760
At 30 September 2023 19,680

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 October 2023 2,687,194 26,908 128,800 2,842,902
Additions 235,997 1,820 - 237,817
Disposals (386,500 ) - - (386,500 )
At 30 September 2024 2,536,691 28,728 128,800 2,694,219
DEPRECIATION
At 1 October 2023 1,647,822 22,437 53,727 1,723,986
Charge for year 172,261 869 15,015 188,145
Eliminated on disposal (341,093 ) - - (341,093 )
At 30 September 2024 1,478,990 23,306 68,742 1,571,038
NET BOOK VALUE
At 30 September 2024 1,057,701 5,422 60,058 1,123,181
At 30 September 2023 1,039,372 4,471 75,073 1,118,916

D.H. TURNER LIMITED (REGISTERED NUMBER: 00611361)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5. TANGIBLE FIXED ASSETS - continued

The net book value of tangible fixed assets includes £ 911,888 (2023 - £ 824,297 ) in respect of assets held under hire purchase contracts.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 146,688 227,070
Amounts owed by associates 69,816 2,224
Other debtors 134,730 377,349
351,234 606,643

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 165,047 137,634
Trade creditors 35,475 91,149
Amounts owed to group undertakings 275,610 508,610
Taxation and social security 47,393 36,306
Other creditors 171,765 229,282
695,290 1,002,981

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 274,606 351,510

9. SECURED DEBTS

The following secured debts are included within creditors:

30.9.24 30.9.23
£    £   
Hire purchase contracts 439,653 489,144

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
800 Ordinary £1.00 800 800
500 B Ordinary £1.00 500 500
1,300 1,300