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Registered number: 7671357
DAWN BUILDING & GROUNDWORKS LIMITED
Financial Statements
For The Year Ended 30 June 2024
Arthur G Edwards & Co Limited
Chartered Certified Accountants
Alexandra House
74 Moorland Road
Stoke-on-Trent
Staffs
ST6 1DY
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 7671357
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,096 27,888
15,096 27,888
CURRENT ASSETS
Stocks 2,500 925
Debtors 5 397,512 339,042
Cash at bank and in hand 131,692 142,102
531,704 482,069
Creditors: Amounts Falling Due Within One Year 6 (144,432 ) (125,631 )
NET CURRENT ASSETS (LIABILITIES) 387,272 356,438
TOTAL ASSETS LESS CURRENT LIABILITIES 402,368 384,326
Creditors: Amounts Falling Due After More Than One Year 7 (30,000 ) (35,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,240 ) (6,458 )
NET ASSETS 369,128 342,868
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 369,127 342,867
SHAREHOLDERS' FUNDS 369,128 342,868
Page 1
Page 2
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Paul Buxton
Director
27/02/2025
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 July 2022 1 250,052 250,053
Profit for the year and total comprehensive income - 114,208 114,208
Dividends paid - (21,393) (21,393)
As at 30 June 2023 and 1 July 2023 1 342,867 342,868
Profit for the year and total comprehensive income - 34,560 34,560
Dividends paid - (8,300) (8,300)
As at 30 June 2024 1 369,127 369,128
Page 3
Page 4
Notes to the Financial Statements
1. General Information
DAWN BUILDING & GROUNDWORKS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 7671357 . The registered office is Sunny Mead Hammersley Hayes Road, Cheadle, Stoke-on-Trent, Staffs, ST10 2DW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
2.4. Taxation
The corporation tax payable is based on taxable profit for the year. Taxable profit differs from profit before taxation as reported in the profit and loss account because of adjustments made for capital allowance claims and disallowable items of expenditure.The company's liability for corporation tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax is measured at the tax rates that are expected to apply in the period in which the assets are realised.Deferred tax liabilities are presented within the provisions for liabilities.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 8)
5 8
Page 4
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 July 2023 25,723 74,590 100,313
Disposals - (22,695 ) (22,695 )
As at 30 June 2024 25,723 51,895 77,618
Depreciation
As at 1 July 2023 18,972 53,453 72,425
Provided during the period 1,687 3,344 5,031
Disposals - (14,934 ) (14,934 )
As at 30 June 2024 20,659 41,863 62,522
Net Book Value
As at 30 June 2024 5,064 10,032 15,096
As at 1 July 2023 6,751 21,137 27,888
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 153,232 73,980
Prepayments and accrued income 1,393 931
VAT - 2,080
Director's loan account 7,784 9,484
Amounts owed by group undertakings 235,103 252,567
397,512 339,042
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 87,265 74,082
Bank loans and overdrafts 5,000 5,000
Corporation tax 31,549 32,306
Other taxes and social security 3,386 6,233
VAT 13,987 -
Accruals and deferred income 3,245 8,010
144,432 125,631
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 30,000 35,000
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Ultimate Controlling Party
The company's ultimate controlling party is Dawn Property Group Limited by virtue of its ownership of 100% of the issued share capital in the company.
Page 6