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REGISTERED NUMBER: 01385990 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

R. & M. DYKE (CIVIL ENGINEERING) LIMITED

R. & M. DYKE (CIVIL ENGINEERING) LIMITED (REGISTERED NUMBER: 01385990)

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


R. & M. DYKE (CIVIL ENGINEERING) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: R H Dyke
Mrs B Y Dyke
R D Dyke
C V Dyke





SECRETARY: Mrs B Y Dyke





REGISTERED OFFICE: Court House
Court Road
Bridgend
CF31 1BE





REGISTERED NUMBER: 01385990 (England and Wales)





ACCOUNTANTS: Graham Paul Limited
Court House
Court Road
Bridgend
CF31 1BE

R. & M. DYKE (CIVIL ENGINEERING) LIMITED (REGISTERED NUMBER: 01385990)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 156,090 215,980

CURRENT ASSETS
Stocks 3,000 3,500
Debtors 5 99,274 56,721
Cash at bank and in hand 420,970 742,487
523,244 802,708
CREDITORS
Amounts falling due within one year 6 119,914 195,710
NET CURRENT ASSETS 403,330 606,998
TOTAL ASSETS LESS CURRENT
LIABILITIES

559,420

822,978

PROVISIONS FOR LIABILITIES 29,657 53,282
NET ASSETS 529,763 769,696

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 529,663 769,596
SHAREHOLDERS' FUNDS 529,763 769,696

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.

R. & M. DYKE (CIVIL ENGINEERING) LIMITED (REGISTERED NUMBER: 01385990)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 January 2025 and were signed on its behalf by:





R D Dyke - Director


R. & M. DYKE (CIVIL ENGINEERING) LIMITED (REGISTERED NUMBER: 01385990)

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


1. STATUTORY INFORMATION

R. & M. Dyke (Civil Engineering) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised by reference to the stage of completion of the work carried out.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, plus any costs directly attributable to bringing the asset to its working condition for intended use.

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc- 20% on cost and 15% 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.


R. & M. DYKE (CIVIL ENGINEERING) LIMITED (REGISTERED NUMBER: 01385990)

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


2. ACCOUNTING POLICIES - continued
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.

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 13 (2023 - 13 ) .

R. & M. DYKE (CIVIL ENGINEERING) LIMITED (REGISTERED NUMBER: 01385990)

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


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 October 2023 936,239
Additions 23,000
At 30 September 2024 959,239
DEPRECIATION
At 1 October 2023 720,259
Charge for year 82,890
At 30 September 2024 803,149
NET BOOK VALUE
At 30 September 2024 156,090
At 30 September 2023 215,980

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

Plant and
machinery
etc
£
COST
At 1 October 2023 58,600
Transfer to ownership (58,600 )
At 30 September 2024 -
DEPRECIATION
At 1 October 2023 34,183
Transfer to ownership (34,183 )
At 30 September 2024 -
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 24,417

R. & M. DYKE (CIVIL ENGINEERING) LIMITED (REGISTERED NUMBER: 01385990)

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


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Amounts recoverable on contract 39,445 48,140
Directors' current accounts - 799
Tax 40,014 -
VAT 9,896 -
Prepayments 9,919 7,782
99,274 56,721

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Hire purchase contracts - 1,510
Trade creditors 69,071 44,271
Taxation and social security 12,415 78,362
Other creditors 38,428 71,567
119,914 195,710

7. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£ £
Hire purchase - 1,510

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£ £
R D Dyke
Balance outstanding at start of year - 274
Amounts repaid - (274 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

R. & M. DYKE (CIVIL ENGINEERING) LIMITED (REGISTERED NUMBER: 01385990)

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


8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

R H Dyke
Balance outstanding at start of year 799 -
Amounts advanced - 799
Amounts repaid (799 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 799

The loan above is repayable on demand.

9. RELATED PARTY DISCLOSURES

At the balance sheet date amounts due to the directors was £1,168 (2023: £168)