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D Moule Ltd
 
 
Company Registration Number
04476213
 
 
Report of the Directors and
Unaudited Financial Statements
 
 
Period of accounts
 
Start date 01/08/2023
 
End date 31/07/2024
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 1
D Moule Ltd
 
Contents of the Financial Statements
for the Period Ended 31 July 2024
 
 
Page
Company Information 3
 
Report of the Directors 4
 
Report of the Accountants 5
 
Profit and Loss Account 6
 
Balance Sheet 7 - 8
 
Notes to the Financial Statements 9 - 13
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 2
D Moule Ltd
Company Information
for the Period Ended 31 July 2024
 
Directors Andrew Goble
Darren Moule
 
Company secretary Brian Pusser
 
Registered office 24 Downsview
Chatham
Kent
ME5 0AP
 
Company Registration Number 04476213
 
Accountants Name B R Pusser & Co Ltd
Address 24 Downsview
Chatham
Kent
ME5 0AP
 
Bankers Name HSBC
Address 1 High Street
Ramsgate
Kent
CT11 9AD
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 3
D Moule Ltd
Directors Report
for the Period Ended 31 July 2024
The directors present their report with the financial statements of the company for the
period ended 31 July 2024
Principal activities
The principal activity of the company in the period under review was
builders and property developers
Directors
The director(s) shown below have held office during the whole of the period
Andrew Goble
Darren Moule
Company policy on the employment of disabled persons
It is the companys policy to give employment to disabled persons wherever practicable.
Small Company Provisions
These accounts have been prepared in accordance with the provisions applicable to
companies subject to the small companies regime.
 
This report was approved by the board of directors on 2025-04-18
and signed on behalf of the board by
Name Andrew Goble
Status Director
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 4
D Moule Ltd
 
Accountants' Report
for the Period Ended 31 July 2024
 
Independent accountants' report
 
Report to the directors on the preparation of the unaudited statutory accounts of the company for theperiod ended 31 July 2024. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of the company for the period ended 31 July 2024 as set out on pages 3 to 15 which comprise of Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us. This report is made solely to the Board of Directors of the company, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the
accounts of the company and state those matters that we have agreed to state to the Board of Directors
of the company, as a body, in this report. To the fullest extent permitted by law, we do not accept or
assume responsibility to anyone other than the company and its Board of Directors as a body for our
work or for this report.
 
It is your duty to ensure the company has kept adequate accounting records and to prepare statutory
accounts that give a true and fair view of the assets, liabilities, financial position and profit/(loss) of
the company. You consider the company is exempt from the statutory audit requirement for the
period.
We have not been instructed to carry out an audit of the financial statements. For this reason, we
have not verified the accuracy or completeness of the accounting records or information and
explanations you have given to us and we do not, therefore, express any opinion on the financial
statements.
 
 
 
 
 
 
 
B R Pusser & Co Ltd
24 Downsview
Chatham
Kent
ME5 0AP
 
Date 2025-04-18
Page 5
D Moule Ltd
 
Profit and Loss Account
for the Period Ended 31 July 2024
2024 2,023
Notes £ £
 
Turnover 2 801,989 964,251
Cost of sales 327,103 490,689
______ ______
Gross Profit/(Loss) 474,886 473,562
 
Distribution costs 246,420 289,169
Administrative expenses 111,875 107,940
______ ______
Operating costs 358,295 397,109
 
______ ______
Operating Profit/(Loss) 3 116,591 76,453
______ ______
Profit/(Loss) on ordinary activities before taxation 116,591 76,453
 
Tax on profit on ordinary activities 6 27,194 15,192
_____ _____
Profit/(Loss) for the financial period after taxation 89,397 61,261
There were no recognised gains or losses other than the profit/(loss) shown attributable to the
shareholders for the period ended 31 July 2024
 
The notes form part of these financial statements
 
 
 
 
 
 
 
 
 
 
Page 6
D Moule Ltd
Balance Sheet
for the Period Ended 31 July 2024
Company registration number 04476213
2024 2,023
Notes £ £
Fixed assets
Tangible fixed assets 8 214,413 215,232
_______ _______
Total fixed assets 214,413 215,232
Current assets
Debtors 9 1,042,901 830,760
_______ _______
Total current assets/(liabilities) 1,042,901 830,760
Creditors
Creditors - amounts falling
due within one year 10 194,454 72,652
_______ _______
Net current assets 848,447 758,108
_______ _______
Total assets less current liabilities 1,062,860 973,340
_______ _______
Creditors - amounts falling
due after more than one year 11 127,316 40,184
_______ _______
Long term creditors 127,316 40,184
______ ______
Net assets/(liabilities) 935,544 933,156
Capital and reserves
Called up share capital 13 2 2
Profit and loss account 14 935,542 933,154
______ ______
Total shareholders funds 935,544 933,156
 
 
 
 
 
 
 
 
 
Page 7
D Moule Ltd
 
Balance Sheet
for the Period Ended 31 July 2024
 
 
 
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
 
For the year ending 31 July 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
 
The financial statements were approved by the Board of Directors on 2025-04-18
 
SIGNED ON BEHALF OF THE BOARD BY
 
 
 
 
 
 
 
Name Andrew Goble
 
The notes form part of these financial statements
Average number of employees during period 3
 
 
 
 
 
 
 
 
 
Page 8
D Moule Ltd
Notes to the Financial Statements
for the Period Ended 31 July 2024
1. Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with the small companies regime.
Turnover
The turnover shown in the profit and loss account represents revenue earned during the period, exclusive of VAT.Long-term and ongoing contracts turnover represents the value of work done including estimates of amounts not yet invoiced and is recognised by reference to the stage of completion.
Tangible fixed assets Depreciation
Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 9
D Moule Ltd
Notes to the Financial Statements
for the Period Ended 31 July 2024
2. Turnover 2024 2,023
£ £
United Kingdom 780,756 954,025
Other 21,233 10,226
______ ______
Total 801,989 964,251
3. Operating profit/(loss) 2024 2,023
Profit before tax as stated after charging the following £ £
Depreciation - owned assets 819 997
Accountants and audit fees 8,000 8,000
4. Directors' remuneration 2024 2,023
£ £
Directors remuneration 24,000 23,290
Value of directors pension contributions
_____ _____
Total 24,000 23,290
The number of Directors accruing pension benefits was
5. Employees 2024 2,023
£ £
Wages and salaries 83,835 34,001
Pension costs 2,100 2,000
_____ _____
Total staff costs 85,935 36,001
6. Taxation
The tax charge on the profit on ordinary activities 2024 2,023
for the period was as follows £ £
UK Corporation Tax net of reliefs 27,194 15,192
_____ _____
Tax on profit on ordinary activities 27,194 15,192
7. Dividends 2024 2,023
£ £
Dividend on ordinary shares paid in period 87,009 64,112
 
 
 
 
 
 
 
 
 
Page 10
D Moule Ltd
Notes to the Financial Statements
for the Period Ended 31 July 2024
8. Tangible fixed assets
Land and Plant and Motor Total
buildings machinery vehicles
Cost £ £ £ £
At 1 August 2023 210,685 14,954 128,825 354,464
______ _____ ______ ______
At 31 July 2024 210,685 14,954 128,825 354,464
Depreciation
At 1 August 2023 14,954 124,278 139,232
Charge for year 819 819
_____ ______ ______
At 31 July 2024 14,954 125,097 140,051
Net book value
At 31 July 2024 210,685 0 3,728 214,413
At 31 July 2023 210,685 0 4,547 215,232
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 11
D Moule Ltd
Notes to the Financial Statements
for the Period Ended 31 July 2024
9. Debtors 2024 2,023
Trade debtors 23,630 10,580
Amounts owed by group undertakings 1,019,271 820,180
_______ ______
Total 1,042,901 830,760
10. Creditors amounts falling due within one year 2024 2,023
Bank loans and overdrafts 111,034 49,460
Trade creditors 56,226 8,000
Corporation tax 27,194 15,192
______ _____
Total 194,454 72,652
11. Creditors amounts falling due after more than one year 2024 2,023
Bank loans 127,316 40,184
______ _____
Total 127,316 40,184
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 12
D Moule Ltd
Notes to the Financial Statements
for the Period Ended 31 July 2024
12. Borrowings 2024 2,023
The following loans are included within creditors £ £
Within one year 111,034 49,460
______ _____
Total 111,034 49,460
13. Share capital 2024 2,023
Authorised type Par value £ £
Ordinary 1 2 2
_ _
Total 2 2
Allotted, called up and paid £ £
Ordinary 2 2
_ _
Total 2 2
14. Reserves/Retained profit
Retained profit reconciliation £
Reserves at 1 August 2023 933,154
Profit/(Loss) for year 89,397
Dividends paid 87,009
______
Retained Profit/(Loss) at 31 July 2024 935,542
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 13