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REGISTERED NUMBER: 05479316 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 July 2024

for

T C Darby Machine Engraving & Screen
Printing Co Ltd

T C Darby Machine Engraving & Screen
Printing Co Ltd (Registered number: 05479316)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


T C Darby Machine Engraving & Screen
Printing Co Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTORS: G N Killin
Mrs H Killin





REGISTERED OFFICE: Wren House
68 London Road
St Albans
Hertfordshire
AL1 1NG





REGISTERED NUMBER: 05479316 (England and Wales)





ACCOUNTANTS: Roy Pinnock & Co LLP
Chartered Certified Accountants
Wren House
68 London Road
St Albans
Hertfordshire
AL1 1NG

T C Darby Machine Engraving & Screen
Printing Co Ltd (Registered number: 05479316)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,806 15,982

CURRENT ASSETS
Stocks 1,500 1,750
Debtors 5 31,141 37,657
Cash at bank 105,878 147,803
138,519 187,210
CREDITORS
Amounts falling due within one year 6 24,277 61,192
NET CURRENT ASSETS 114,242 126,018
TOTAL ASSETS LESS CURRENT
LIABILITIES

121,048

142,000

PROVISIONS FOR LIABILITIES 1,238 2,981
NET ASSETS 119,810 139,019

CAPITAL AND RESERVES
Called up share capital 120 120
Retained earnings 119,690 138,899
SHAREHOLDERS' FUNDS 119,810 139,019

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

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

T C Darby Machine Engraving & Screen
Printing Co Ltd (Registered number: 05479316)

Balance Sheet - continued
31 July 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 4 March 2025 and were signed on its behalf by:





G N Killin - Director


T C Darby Machine Engraving & Screen
Printing Co Ltd (Registered number: 05479316)

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

1. STATUTORY INFORMATION

T C Darby Machine Engraving & Screen Printing Co Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc - 25% on cost and 20% on cost

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.

T C Darby Machine Engraving & Screen
Printing Co Ltd (Registered number: 05479316)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 4 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 August 2023 74,497 1,004 4,343 79,844
Additions 388 - - 388
At 31 July 2024 74,885 1,004 4,343 80,232
DEPRECIATION
At 1 August 2023 60,714 940 2,208 63,862
Charge for year 8,435 63 1,066 9,564
At 31 July 2024 69,149 1,003 3,274 73,426
NET BOOK VALUE
At 31 July 2024 5,736 1 1,069 6,806
At 31 July 2023 13,783 64 2,135 15,982

T C Darby Machine Engraving & Screen
Printing Co Ltd (Registered number: 05479316)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 August 2023 32,990
Transfer to ownership (32,990 )
At 31 July 2024 -
DEPRECIATION
At 1 August 2023 29,691
Charge for year 3,298
Transfer to ownership (32,989 )
At 31 July 2024 -
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 3,299

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 29,451 36,074
Other debtors 1,690 1,583
31,141 37,657

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Hire purchase contracts - 4,399
Trade creditors 7,482 20,156
Taxation and social security 13,163 33,154
Other creditors 3,632 3,483
24,277 61,192

T C Darby Machine Engraving & Screen
Printing Co Ltd (Registered number: 05479316)

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

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G N Killin.