5702108falsebuilding contractors2024-02-292025-02-28http://www.companieshouse.gov.uk/2024-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2024-02-28http://www.companieshouse.gov.uk/cd:Director12024-02-292025-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2025-02-28http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-02-292025-02-28http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-02-292025-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-02-28http://www.companieshouse.gov.uk/2024-02-292025-02-28http://www.companieshouse.gov.uk/2024-02-28http://www.companieshouse.gov.uk/cd:FRS1022024-02-292025-02-28http://www.companieshouse.gov.uk/2025-02-28http://www.companieshouse.gov.uk/cd:FullAccounts2024-02-292025-02-28http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-02-292025-02-28iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 5702108
S Dinwoodie Contractors Limited
ACCOUNTS
FOR THE YEAR ENDED 28/02/2025
Prepared By:
NB Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN
S Dinwoodie Contractors Limited
ACCOUNTS
FOR THE YEAR ENDED 28/02/2025
DIRECTORS
S J Dinwoodie
REGISTERED OFFICE
6 Brunswick Street
Carlisle
CA1 1PN
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 5702108
BANKERS
HSBC plc
ACCOUNTANTS
NB Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN
S Dinwoodie Contractors Limited
ACCOUNTS
FOR THEYEARENDED28/02/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
S Dinwoodie Contractors Limited
BALANCE SHEET AT 28/02/2025
20252024
Notes££
FIXED ASSETS
Tangible assets275,61857,804
CURRENT ASSETS
Stock3,6003,600
Debtors310,5308,790
Cash at bank and in hand20,0656,971
34,19519,361
CREDITORS: Amounts falling due within one year445,52843,538
NET CURRENT LIABILITIES(11,333)(24,177)
TOTAL ASSETS LESS CURRENT LIABILITIES64,28533,627
CREDITORS: Amounts falling due after more than one year542,86529,097
PROVISIONS FOR LIABILITIES AND CHARGES14,36710,983
NET ASSETS / (LIABILITIES)7,053(6,453)
CAPITAL AND RESERVES
Called up share capital22
Profit and loss account7,051(6,455)
SHAREHOLDERS' FUNDS7,053(6,453)
For the year ending 28/02/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 25/11/2025 and signed on their behalf by
.............................
S J Dinwoodie
Director
S Dinwoodie Contractors Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 28/02/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Equipmentreducing balance 25%
Motor Vehiclesreducing balance 25%
1c. Stocks
Stock and work in progress are valued at the lower of cost and net estimated selling price less selling costs. For raw materials, cost is based on the weighted average purchase price. For work in progress, cost is taken as production cost which includes an appropriate proportion of attributable overheads.
1d. Taxation
Corporation tax payable is provided on taxable profits at the current rates.
Provision is made for deferred taxation in so far as a liability or asset has arisen as a result of transactions that had occurred by the balance sheet date and have given rise to an obligation to pay more tax in the future, or the right to pay less tax in the future. An asset has not been recognised to the extent that the transfer of economic benefits in the future is uncertain.
1e. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts. Turnover is recognised upon the despatch of goods and the provision of services.
1f. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1g. Leases
Assets held under hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of repayments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.
S Dinwoodie Contractors Limited
2. TANGIBLE FIXED ASSETS
Plant and
MachineryEquipmentMotor VehiclesTotal
££££
Cost
At 29/02/202444,3854,48385,275134,143
Additions17,238-39,16256,400
Disposals--(31,714)(31,714)
At 28/02/202561,6234,48392,723158,829
Depreciation
At 29/02/202430,2074,36441,76876,339
Disposals--(18,335)(18,335)
For the year7,8543017,32325,207
At 28/02/202538,0614,39440,75683,211
Net Book Amounts
At 28/02/202523,5628951,96775,618
At 28/02/202414,17811943,50757,804
3. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors10,3263,746
Other taxation and social security creditors2042,314
Directors current account-2,730
10,5308,790
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
UK corporation tax6,0767,694
VAT14,13515,630
Directors current account670-
Bank loans and overdrafts526-
Bank loan1,6691,667
Hire purchase15,47914,295
Trade creditors5,6232,902
Accruals1,3501,350
45,52843,538
S Dinwoodie Contractors Limited
5. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Bank loans (secured) >1yr1,5303,194
Hire purchase >1yr41,33525,903
42,86529,097
6. SECURED CREDITORS
20252024
££
Amount of bank loans and overdrafts which are secured3,1984,861
Amount of other creditors which are secured56,81440,198
Bank loans are secured on the assets of the company. Hire purchase creditors are secured on the assets to which the liabilities relate.
7. EMPLOYEES
20252024
No.No.
Average number of employees33
8. RELATED PARTY TRANSACTIONS
A salary of £9,096 (2024 - £9,096) was paid to the director during the year.
Total dividends of £18,000 (2024 - £5,000) were paid to the director and owners holding a participating interest in the company during the year.
At the balance sheet date a loan of £670 was owed to the director by the company (2024 - £2,730 debtor). The loan is interest free, unsecured and repayable on demand.
9. ADDITIONAL INFORMATION
The company is a private company, limited by shares and registered in England & Wales.
The company's registered number is 05702108.
The company's registered office is 6 Brunswick Street, Carlisle CA1 1PN.
S Dinwoodie Contractors Limited
10. TRANSACTIONS WITH DIRECTORS
At 1 March 2024 a loan of £2,730 was owed to the company by the director which was repaid in full during the year. The loan was interest free, unsecured and repayable on demand.