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Registered number: 08882693













Durham Gate (North) Limited

Financial statements
Information for filing with the registrar

31 August 2024




 
Durham Gate (North) Limited


Balance sheet
At 31 August 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
 4 
94,638
230,217

Debtors
 5 
522,050
221,332

Cash at bank and in hand
  
99,368
140,914

  
716,056
592,463

Creditors: amounts falling due within one year
 6 
(74,830)
(103,308)

Net current assets
  
 
 
641,226
 
 
489,155

Total assets less current liabilities
  
641,226
489,155

  

Net assets
  
641,226
489,155


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
641,224
489,153

Shareholders' funds
  
641,226
489,155


1

 
Durham Gate (North) Limited

    
Balance sheet (continued)
At 31 August 2024

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 May 2025.




Allan Cook
Director

Company registered number: 08882693
The notes on pages 3 to 4 form part of these financial statements. 

2

 
Durham Gate (North) Limited
 
 

Notes to the financial statements
Year ended 31 August 2024

1.


General information

Durham Gate (North) Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England. The registered office is No.4 Durhamgate, Spennymoor, Durham, DL16 6FY. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

 
2.4

Stocks and work in progress

Stock is comprised of land and buildings under construction and is held at the lower of cost and net realisable value. 


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Stocks

2024
2023
£
£

Work in progress
94,638
230,217

94,638
230,217


3

 
Durham Gate (North) Limited
 
 

Notes to the financial statements
Year ended 31 August 2024

5.


Debtors

2024
2023
£
£


Other debtors
522,050
221,332

522,050
221,332



6.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
888
-

Other creditors
20,000
101,000

Corporation tax
50,337
-

Accruals and deferred income
3,605
2,308

74,830
103,308



7.


Related party transactions

The company operates loans with several companies under common control. At 31 August 2024 £521,100 was owed to the company (2023: £216,100), these loans are interest free, unsecured and repayable upon demand.

 
4