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Registered number: 6458208
Delfryn Builders Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Jenny Regan
Accountant
Penlon
Llanddewi Brefi
Tregaron
SY25 6RX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 6458208
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,208 48,278
36,208 48,278
CURRENT ASSETS
Stocks 5 - 40,060
Debtors 6 58 2,743
Cash at bank and in hand 48,985 45,602
49,043 88,405
Creditors: Amounts Falling Due Within One Year 7 (85,251 ) (39,415 )
NET CURRENT ASSETS (LIABILITIES) (36,208 ) 48,990
TOTAL ASSETS LESS CURRENT LIABILITIES - 97,268
NET ASSETS - 97,268
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (2 ) 97,266
SHAREHOLDERS' FUNDS - 97,268
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For the year ending 31 October 2024 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr H Bulman
Director
13/06/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Delfryn Builders Limited is a private company, limited by shares, incorporated in England & Wales, registered number 6458208 . The registered office is Delfryn, Llangeitho, Tregaron, SY25 6TA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of value added tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives at the following annual rates:
Plant & Machinery 25%
Motor Vehicles 25%
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts are capitalised as tangible fixed assets. The assets are depreciated over their useful life. The capital element of the future payments is treated as a liability and the interest element is charged to the profit and loss account.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value. Work-in-progress is stated at cost incurred to date on work not yet completed.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
Direct labour 1 1
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 November 2023 115,669 43,974 159,643
Disposals - (18,134 ) (18,134 )
As at 31 October 2024 115,669 25,840 141,509
Depreciation
As at 1 November 2023 86,169 25,196 111,365
Provided during the period 7,375 4,695 12,070
Disposals - (18,134 ) (18,134 )
As at 31 October 2024 93,544 11,757 105,301
Net Book Value
As at 31 October 2024 22,125 14,083 36,208
As at 1 November 2023 29,500 18,778 48,278
5. Stocks
2024 2023
£ £
Stock and work in progress - 40,060
6. Debtors
2024 2023
£ £
Due within one year
VAT 58 2,743
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 4,510
Trade creditors - 4,122
Other taxes and social security - 428
Accruals and deferred income 500 4,113
Directors' loan accounts 84,751 26,242
85,251 39,415
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8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 4,510
Later than one year and not later than five years - -
- 4,510
- 4,510
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
10. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 64,800 2,000
11. Post Balance Sheet Events
The company has now ceased to trade as the director, who provided the direct labour, has now retired. The remaining assets will be distributed as dividends in the current year, and an application will be made to strike the company off the Register of Companies. 
12. Off-Balance Sheet Arrangements
The controlling parties are the two directors, by virtue of their ownership of 100% of the issued share capital.
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