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REGISTERED NUMBER: 05163063 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

D A FRENCH CARPENTRY LIMITED

D A FRENCH CARPENTRY LIMITED (REGISTERED NUMBER: 05163063)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


D A FRENCH CARPENTRY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: Mr D A French





REGISTERED OFFICE: Unit 2.02
High Weald House
Glovers End
Bexhill
East Sussex
TN39 5ES





REGISTERED NUMBER: 05163063 (England and Wales)





ACCOUNTANTS: Acuity Professional Partnership LLP
Unit 2.02
High Weald House
Glovers End
Bexhill
East Sussex
TN39 5ES

D A FRENCH CARPENTRY LIMITED (REGISTERED NUMBER: 05163063)

STATEMENT OF FINANCIAL POSITION
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 494,657 509,252

CURRENT ASSETS
Stocks 5 50,000 50,000
Debtors 6 94,113 6,777
144,113 56,777
CREDITORS
Amounts falling due within one year 7 137,143 178,410
NET CURRENT ASSETS/(LIABILITIES) 6,970 (121,633 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

501,627

387,619

CREDITORS
Amounts falling due after more than one year 8 (129,804 ) (139,955 )

PROVISIONS FOR LIABILITIES 9 (80,933 ) (37,919 )
NET ASSETS 290,890 209,745

CAPITAL AND RESERVES
Called up share capital 10 1 1
Special reserve 11 269,273 269,273
Retained earnings 11 21,616 (59,529 )
SHAREHOLDERS' FUNDS 290,890 209,745

D A FRENCH CARPENTRY LIMITED (REGISTERED NUMBER: 05163063)

STATEMENT OF FINANCIAL POSITION - continued
30 JUNE 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 June 2025 and were signed by:





Mr D A French - Director


D A FRENCH CARPENTRY LIMITED (REGISTERED NUMBER: 05163063)

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


1. STATUTORY INFORMATION

D A French Carpentry 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 as modified by the revaluation of certain assets.

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.
Freehold property - NIL
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance

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 Statement of Income and Retained Earnings, 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 statement of financial position date.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

D A FRENCH CARPENTRY LIMITED (REGISTERED NUMBER: 05163063)

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


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
Cost or valuation
At 1 July 2023
and 30 June 2024 450,000 8,551 126,491 585,042
Depreciation
At 1 July 2023 - 6,374 69,416 75,790
Charge for year - 326 14,269 14,595
At 30 June 2024 - 6,700 83,685 90,385
Net book value
At 30 June 2024 450,000 1,851 42,806 494,657
At 30 June 2023 450,000 2,177 57,075 509,252

Cost or valuation at 30 June 2024 is represented by:

Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
Valuation in 2017 214,260 - - 214,260
Valuation in 2021 118,175 - - 118,175
Cost 117,565 8,551 126,491 252,607
450,000 8,551 126,491 585,042

5. STOCKS
2024 2023
£    £   
Stocks 50,000 50,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 94,113 6,777

D A FRENCH CARPENTRY LIMITED (REGISTERED NUMBER: 05163063)

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


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 14,871 11,040
Hire purchase contracts 6,211 6,211
Trade creditors 83,813 36,028
Taxation and social security 17,259 10,062
Other creditors 14,989 115,069
137,143 178,410

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 108,193 112,175
Hire purchase contracts 21,611 27,780
129,804 139,955

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 80,933 37,919

Deferred
tax
£   
Balance at 1 July 2023 37,919
Provided during year 43,014
Balance at 30 June 2024 80,933

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 1 1

D A FRENCH CARPENTRY LIMITED (REGISTERED NUMBER: 05163063)

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


11. RESERVES

Special reserve
The special reserves comprise the balance of revaluations relating to the freehold property net of deferred tax on the gain. This reserve is non-distributable.

Profit and loss account
The profit and loss account comprise the balance of profits accumulated over the life of the company. This reserve is distributable.