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REGISTERED NUMBER: 09245687 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

Daccus Architects & Construction
Managers Limited

Daccus Architects & Construction
Managers Limited (Registered number: 09245687)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Daccus Architects & Construction
Managers Limited

Company Information
for the Year Ended 31 October 2024







DIRECTOR: Mr N J Daccus





SECRETARY:





REGISTERED OFFICE: 31A High Street
Frodsham
Cheshire
WA6 7AJ





REGISTERED NUMBER: 09245687 (England and Wales)





ACCOUNTANTS: Johnstone Howell & Co
104 Whitby Road
Ellesmere Port
Cheshire
CH65 0AB

Daccus Architects & Construction
Managers Limited (Registered number: 09245687)

Balance Sheet
31 October 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - 1,800
Tangible assets 5 2,679 3,252
2,679 5,052

CURRENT ASSETS
Debtors 6 6,984 30,594
Cash at bank 3 5,811
6,987 36,405
CREDITORS
Amounts falling due within one year 7 42,146 38,827
NET CURRENT LIABILITIES (35,159 ) (2,422 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(32,480

)

2,630

CREDITORS
Amounts falling due after more than one
year

8

8,342

16,684
NET LIABILITIES (40,822 ) (14,054 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (40,922 ) (14,154 )
SHAREHOLDERS' FUNDS (40,822 ) (14,054 )

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

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

Daccus Architects & Construction
Managers Limited (Registered number: 09245687)

Balance Sheet - continued
31 October 2024


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 director and authorised for issue on 5 June 2025 and were signed by:





Mr N J Daccus - Director


Daccus Architects & Construction
Managers Limited (Registered number: 09245687)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

Daccus Architects & Construction Managers 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Taxation
Taxation for the year 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 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.

Daccus Architects & Construction
Managers Limited (Registered number: 09245687)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 November 2023
and 31 October 2024 18,000
AMORTISATION
At 1 November 2023 16,200
Charge for year 1,800
At 31 October 2024 18,000
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 1,800

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 November 2023 11,386
Additions 1,119
At 31 October 2024 12,505
DEPRECIATION
At 1 November 2023 8,134
Charge for year 1,692
At 31 October 2024 9,826
NET BOOK VALUE
At 31 October 2024 2,679
At 31 October 2023 3,252

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 6,984 30,594

Daccus Architects & Construction
Managers Limited (Registered number: 09245687)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 20,331 12,170
Trade creditors 600 1,200
Taxation and social security 17,608 23,313
Other creditors 3,607 2,144
42,146 38,827

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Bank loans 8,342 16,684

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr N J Daccus.