REGISTERED NUMBER: 03005537 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

D J Kershaw Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

FIXED ASSETS

Tangible assets

4

4,668

7,359

CURRENT ASSETS

Stocks

300

300

Debtors

5

496,523

270,220

Investments

6

250,000

250,000

Cash at bank and in hand

804,500

852,086

1,551,323

1,372,606

CREDITORS

Amounts falling due within one year

7

127,620

31,391

NET CURRENT ASSETS

1,423,703

1,341,215

TOTAL ASSETS LESS CURRENT LIABILITIES

1,428,371

1,348,574

CAPITAL AND RESERVES

Called up share capital

159

159

Capital redemption reserve

8

141

141

Retained earnings

8

1,428,071

1,348,274

1,428,371

1,348,574

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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 7 July 2025 and were signed on its behalf by:

Mrs S C Reeves - Director

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 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.

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 year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

118,873

Disposals

(2,751

)

At 31 May 2025

116,122

DEPRECIATION

At 1 June 2024

111,514

Charge for year

2,679

Eliminated on disposal

(2,739

)

At 31 May 2025

111,454

NET BOOK VALUE

At 31 May 2025

4,668

At 31 May 2024

7,359

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

351,418

257,176

Work in progress

138,210

-

Other debtors

6,895

13,044

496,523

270,220

6.	CURRENT ASSET INVESTMENTS

31.5.25

31.5.24

£

£

William John investment

250,000

250,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

55,320

562

Amounts owed to participating interests

11,677

11,677

Taxation and social security

35,842

1,872

Other creditors

24,781

17,280

127,620

31,391

8.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 June 2024

1,348,274

141

1,348,415

Profit for the year

163,586

163,586

Dividends

(83,789

)

(83,789

)

At 31 May 2025

1,428,071

141

1,428,212

9.	SUMMARY OF TRANSACTIONS WITH OTHER RELATED PARTIES

During the year, management charges of £83,000 (2024 - £61,000) 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 2025, D.J. Kershaw Limited owed £11,677 to PCHE Cleaning & Maintenance Ltd.