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Registered Number: 06631900
England and Wales

 

 

 

J.D.S.D. EVANS LTD


Pages for filing with registrar
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
Directors Mr J D Evans
Mrs E E Evans
Mr S Evans
Registered Number 06631900
Registered Office Penparc
Llanarth
Ceredigion
SA47 0NR
Accountants Cyfrifwyr Aeron Accountants
Chartered Certified Accountants
9 Clos Pencarreg
Aberaeron
Ceredigion
SA46 0DX
Secretary Mrs E E Evans
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 5,000    6,250 
Tangible fixed assets 4 821,927    999,702 
Investments 5 165,100    160,000 
992,027    1,165,952 
Current assets      
Stocks 6 46,224    32,732 
Debtors 7 51,073    108,950 
Cash at bank and in hand 146,896    87,473 
244,193    229,155 
Creditors: amount falling due within one year 8 (171,101)   (244,882)
Net current assets 73,092    (15,727)
 
Total assets less current liabilities 1,065,119    1,150,225 
Creditors: amount falling due after more than one year 9 (226,263)   (346,861)
Provisions for liabilities 10 (60,589)   (30,616)
Net assets 778,267    772,748 
 

Capital and reserves
     
Called up share capital 11 5,002    5,002 
Profit and loss account 773,265    767,746 
Shareholders' funds 778,267    772,748 
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 27 February 2025 and were signed on its behalf by:


-------------------------------
Mrs E E Evans
Director
2
General Information
J.D.S.D. Evans Ltd is a private company, limited by shares, registered in England and Wales, registration number 06631900, registration address Penparc, Llanarth, Ceredigion, SA47 0NR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis in line with the finance period.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Motor Vehicles 20% Straight Line
Fixtures and Fittings 15% Straight Line
Computer Equipment 33.33% Straight Line
Improvements to property 0% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 15 (2023 : 15).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 July 2023 25,000    25,000 
Additions  
Disposals  
At 30 June 2024 25,000    25,000 
Amortisation
At 01 July 2023 18,750    18,750 
Charge for year 1,250    1,250 
On disposals  
At 30 June 2024 20,000    20,000 
Net book values
At 30 June 2024 5,000    5,000 
At 30 June 2023 6,250    6,250 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £   £
At 01 July 2023 1,119,232    494,318    5,110    15,627    306,270    1,940,557 
Additions 27,500            27,500 
Disposals (16,166)           (16,166)
At 30 June 2024 1,130,566    494,318    5,110    15,627    306,270    1,951,891 
Depreciation
At 01 July 2023 540,494    381,157    3,765    15,439      940,855 
Charge for year 149,524    54,923    767    61      205,275 
On disposals (16,166)           (16,166)
At 30 June 2024 673,852    436,080    4,532    15,500      1,129,964 
Net book values
Closing balance as at 30 June 2024 456,714    58,238    578    127    306,270    821,927 
Opening balance as at 01 July 2023 578,738    113,161    1,345    188    306,270    999,702 


5.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 July 2023 165,100    165,100 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 30 June 2024 165,100    165,100 

6.

Stocks

2024
£
  2023
£
Work in Progress 46,224    32,732 
46,224    32,732 

7.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 19,054    82,841 
Prepayments & Accrued Income 15,438   
Other Debtors   26,109 
VAT 16,581   
51,073    108,950 

8.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 18,842    60,060 
Taxation & Social Security 3,886    14,930 
Accrued Expenses 3,000    2,100 
Other Creditors 5,416    4,795 
Obligations under HP/Financial Leases 117,598    147,461 
Directors' Current Accounts 22,359    15,536 
171,101    244,882 

9.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Deferred Grants 3,000    6,000 
Obligations Under HP/Financial Leases 223,263    340,861 
226,263    346,861 

10.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 30,616    30,616 
Charged to Profit & Loss 29,973   
60,589    30,616 

11.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
5,002 Ordinary A shares of £1.00 each 5,002    5,002 
250 Ordinary B shares of £1.00 each 250    250 
5,252    5,252 

3