Daniel Construction Services Ltd
Exception report
for the year ended 30 June 2024
The following differences exist between the previous year's closing balances per the accounts and the
current year's opening balances per the Trial Balance:
Reserves
Opening balance at
1 July 2023 per TB
Balance at 30 June
2023 per accounts
Difference
£ £ £
Profit and loss account (Account 968) (7,427) (17,619) 10,192
(7,427) (17,619) 10,192
This page does not form part of the statutory financial statements.
Company registration number: 09084418
Unaudited financial statements
for the year ended 30 June 2024
for
Daniel Construction Services Ltd
Pages for filing with the Registrar
Company registration number: 09084418
Daniel Construction Services Ltd
Balance sheet
as at 30 June 2024
30 Jun 24 30 Jun 23
Note £ £ £ £
Fixed assets
Goodwill 4 7,750 8,750
7,750 8,750
Current assets
Stocks 13,486 35,000
Debtors 9,586 3,164
Cash at bank and in hand 19,665 18,100
42,737 56,264
Creditors: amounts falling due within one
year
(57,003) (82,533)
Net current liabilities (14,266) (26,269)
Total assets less current liabilities (6,516) (17,519)
NET LIABILITIES (6,516) (17,519)
Capital and reserves
Called up share capital 100 100
Profit and loss account (6,616) (17,619)
TOTAL EQUITY (6,516) (17,519)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 June 2024.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 09084418
Daniel Construction Services Ltd
Balance sheet - continued
as at 30 June 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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr D Lupikasza, Director
21 March 2025
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Daniel Construction Services Ltd
Notes to the financial statements
for the year ended 30 June 2024
1 Company information
Daniel Construction Services Ltd is a private company registered in England and Wales. Its registered number is 09084418. The company is limited by shares. Its registered office is 59a Marlborough Hill, Harrow, HA1 1TX.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Goodwill
Goodwill is being amortised on the following basis: .
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
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Daniel Construction Services Ltd
Notes to the financial statements - continued
for the year ended 30 June 2024
2 Accounting policies - continued
Financial instruments
Goodwill is being written off inequal annual instalments
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
3 Average number of employees
During the year the average number of employees was 1 (2023 - 1).
4 Goodwill
£
Cost
At 1 July 2023 10,000
At 30 June 2024 10,000
Amortisation
At 1 July 2023 1,250
Charge for year 1,000
At 30 June 2024 2,250
Net book value
At 30 June 2024 7,750
At 30 June 2023 8,750
5 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the periods ended 30 June 2024 and 30 June 2023.
30 Jun 24 30 Jun 23
£ £
Daniel Lupikasza
Balance outstanding at start of year 49,306 -
Amounts repaid (47,202) -
Balance outstanding at end of year 2,104 -
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