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REGISTERED NUMBER: 03005537 (England and Wales)















Unaudited Financial Statements

for the Period 1 August 2023 to 31 May 2024

for

D J Kershaw Limited

D J Kershaw Limited (Registered number: 03005537)






Contents of the Financial Statements
for the Period 1 August 2023 to 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D J Kershaw Limited

Company Information
for the Period 1 August 2023 to 31 May 2024







DIRECTORS: D Kershaw
Mrs S C Reeves





REGISTERED OFFICE: Suite 7, Wessex House
St. Leonards Road
Bournemouth
Dorset
BH8 8QS





REGISTERED NUMBER: 03005537 (England and Wales)





ACCOUNTANTS: Rawlence and Browne UDY Limited
T/A Potter and Pollard
Unit 17 Lancaster Road
Sarum Business Park
Old Sarum
Salisbury
Wiltshire
SP4 6FB

D J Kershaw Limited (Registered number: 03005537)

Balance Sheet
31 May 2024

31.5.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 7,359 15,629

CURRENT ASSETS
Stocks 300 300
Debtors 5 270,220 885,611
Investments 6 250,000 250,000
Cash at bank and in hand 852,086 364,248
1,372,606 1,500,159
CREDITORS
Amounts falling due within one year 7 31,391 174,253
NET CURRENT ASSETS 1,341,215 1,325,906
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,348,574

1,341,535

CAPITAL AND RESERVES
Called up share capital 159 159
Capital redemption reserve 8 141 141
Retained earnings 8 1,348,274 1,341,235
1,348,574 1,341,535

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

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

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 22 April 2025 and were signed on its behalf by:





Mrs S C Reeves - Director


D J Kershaw Limited (Registered number: 03005537)

Notes to the Financial Statements
for the Period 1 August 2023 to 31 May 2024

1. STATUTORY INFORMATION

D J Kershaw 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost, 25% on reducing balance 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 period 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 period 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
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 period was 4 (2023 - 4 ) .

D J Kershaw Limited (Registered number: 03005537)

Notes to the Financial Statements - continued
for the Period 1 August 2023 to 31 May 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 147,092
Additions 281
Disposals (28,500 )
At 31 May 2024 118,873
DEPRECIATION
At 1 August 2023 131,463
Charge for period 2,539
Eliminated on disposal (22,488 )
At 31 May 2024 111,514
NET BOOK VALUE
At 31 May 2024 7,359
At 31 July 2023 15,629

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.7.23
£    £   
Trade debtors 257,176 763,712
Work in progress - 103,550
Other debtors 13,044 18,349
270,220 885,611

6. CURRENT ASSET INVESTMENTS
31.5.24 31.7.23
£    £   
William John investment 250,000 250,000

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.7.23
£    £   
Trade creditors 562 55,771
Amounts owed to participating interests 11,677 11,677
Taxation and social security 1,872 62,552
Other creditors 17,280 44,253
31,391 174,253

D J Kershaw Limited (Registered number: 03005537)

Notes to the Financial Statements - continued
for the Period 1 August 2023 to 31 May 2024

8. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 August 2023 1,341,235 141 1,341,376
Profit for the period 73,161 73,161
Dividends (66,122 ) (66,122 )
At 31 May 2024 1,348,274 141 1,348,415

9. SUMMARY OF TRANSACTIONS WITH OTHER RELATED PARTIES

During the year, management charges of £61,000 (2023 - £76,250) were payable to PCHE Cleaning & Maintenance Ltd which is a company controlled by the same directors and shareholders as D.J. Kershaw Limited.

As at 31 May 2024, D.J. Kershaw Limited owed £11,677 to PCHE Cleaning & Maintenance Ltd.