R J Durston Contracting Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04656658 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

R J Durston Contracting Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

R J Durston

REGISTERED OFFICE:

Suite 1

Liberty House

South Liberty Lane

Bristol

BS3 2ST

REGISTERED NUMBER:

04656658 (England and Wales)

ACCOUNTANTS:

Bennett Stock Limited

Suite 1, LIberty House

South Liberty Lane

Bristol

BS3 2ST

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

96,735

15,852

96,735

15,852

CURRENT ASSETS

Stocks

18,202

2,500

Debtors

6

119,890

189,621

Cash at bank

279,501

342,944

417,593

535,065

CREDITORS

Amounts falling due within one year

7

109,722

125,926

NET CURRENT ASSETS

307,871

409,139

TOTAL ASSETS LESS CURRENT
LIABILITIES

404,606

424,991

CREDITORS

Amounts falling due after more than one
year

8

(2,500

)

(12,500

)

PROVISIONS FOR LIABILITIES

(6,520

)

(3,946

)

NET ASSETS

395,586

408,545

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

395,584

408,543

SHAREHOLDERS' FUNDS

395,586

408,545

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 November 2025 and were signed by:

R J Durston - Director

1.	STATUTORY INFORMATION

R J Durston Contracting 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 represents the amounts receivable, excluding VAT and trade discounts, by the company for goods and services provided during the year. All transactions arose in the United Kingdom.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, 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

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2024

and 28 February 2025

28,000

AMORTISATION

At 1 March 2024

and 28 February 2025

28,000

NET BOOK VALUE

At 28 February 2025

-

At 29 February 2024

-

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

COST

At 1 March 2024

-

65,200

Additions

70,600

18,995

89,595

At 28 February 2025

70,600

84,195

154,795

DEPRECIATION

At 1 March 2024

-

49,348

Charge for year

-

8,712

At 28 February 2025

-

58,060

NET BOOK VALUE

At 28 February 2025

70,600

26,135

96,735

At 29 February 2024

-

15,852

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

Trade debtors

19,890

89,621

Other debtors

100,000

119,890

189,621

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

Bank loans and overdrafts

10,000

Trade creditors

15,772

41,795

Taxation and social security

14,238

17,074

Other creditors

69,712

57,057

109,722

125,926

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

28.2.25

29.2.24

£

Bank loans

2,500

12,500

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £13,000 (2024 - £13,000) were paid to the director .

During the year the company had the following transactions with the director:

2025

2024

Capital introduced/(withdrawn)

12,594

13,790

At the balance sheet date the amount due to the director was £68,302 (2024 - £55,708)

10.	ULTIMATE CONTROLLING PARTY

The controlling party is R J Durston.