D C EVANS DEVELOPMENTS LIMITED

D C EVANS DEVELOPMENTS LIMITED - Company Information

2021-01-012021-12-312021-12-31false04103001D C EVANS DEVELOPMENTS LIMITED2022-09-2942990iso4217:GBPxbrli:pure041030012021-01-01041030012021-12-31041030012021-01-012021-12-31041030012020-01-01041030012020-12-31041030012020-01-012020-12-3104103001bus:SmallEntities2021-01-012021-12-3104103001bus:AuditExempt-NoAccountantsReport2021-01-012021-12-3104103001bus:FullAccounts2021-01-012021-12-3104103001bus:PrivateLimitedCompanyLtd2021-01-012021-12-3104103001core:WithinOneYear2021-12-3104103001core:AfterOneYear2021-12-3104103001core:WithinOneYear2020-12-3104103001core:AfterOneYear2020-12-3104103001core:ShareCapital2021-12-3104103001core:SharePremium2021-12-3104103001core:RevaluationReserve2021-12-3104103001core:OtherReservesSubtotal2021-12-3104103001core:RetainedEarningsAccumulatedLosses2021-12-3104103001core:ShareCapital2020-12-3104103001core:SharePremium2020-12-3104103001core:RevaluationReserve2020-12-3104103001core:OtherReservesSubtotal2020-12-3104103001core:RetainedEarningsAccumulatedLosses2020-12-3104103001core:LandBuildings2021-12-3104103001core:PlantMachinery2021-12-3104103001core:Vehicles2021-12-3104103001core:FurnitureFittings2021-12-3104103001core:OfficeEquipment2021-12-3104103001core:NetGoodwill2021-12-3104103001core:IntangibleAssetsOtherThanGoodwill2021-12-3104103001core:ListedExchangeTraded2021-12-3104103001core:UnlistedNon-exchangeTraded2021-12-3104103001core:LandBuildings2020-12-3104103001core:PlantMachinery2020-12-3104103001core:Vehicles2020-12-3104103001core:FurnitureFittings2020-12-3104103001core:OfficeEquipment2020-12-3104103001core:NetGoodwill2020-12-3104103001core:IntangibleAssetsOtherThanGoodwill2020-12-3104103001core:ListedExchangeTraded2020-12-3104103001core:UnlistedNon-exchangeTraded2020-12-3104103001core:LandBuildings2021-01-012021-12-3104103001core:PlantMachinery2021-01-012021-12-3104103001core:Vehicles2021-01-012021-12-3104103001core:FurnitureFittings2021-01-012021-12-3104103001core:OfficeEquipment2021-01-012021-12-3104103001core:NetGoodwill2021-01-012021-12-3104103001core:IntangibleAssetsOtherThanGoodwill2021-01-012021-12-3104103001core:ListedExchangeTraded2021-01-012021-12-3104103001core:UnlistedNon-exchangeTraded2021-01-012021-12-3104103001core:MoreThanFiveYears2021-01-012021-12-3104103001core:Non-currentFinancialInstruments2021-12-3104103001core:Non-currentFinancialInstruments2020-12-3104103001dpl:CostSales2021-01-012021-12-3104103001dpl:DistributionCosts2021-01-012021-12-3104103001dpl:AdministrativeExpenses2021-01-012021-12-3104103001core:LandBuildings2021-01-012021-12-3104103001core:PlantMachinery2021-01-012021-12-3104103001core:Vehicles2021-01-012021-12-3104103001core:FurnitureFittings2021-01-012021-12-3104103001core:OfficeEquipment2021-01-012021-12-3104103001core:NetGoodwill2021-01-012021-12-3104103001core:IntangibleAssetsOtherThanGoodwill2021-01-012021-12-3104103001dpl:GroupUndertakings2021-01-012021-12-3104103001dpl:ParticipatingInterests2021-01-012021-12-3104103001dpl:GroupUndertakingscore:ListedExchangeTraded2021-01-012021-12-3104103001core:ListedExchangeTraded2021-01-012021-12-3104103001dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-01-012021-12-3104103001core:UnlistedNon-exchangeTraded2021-01-012021-12-3104103001dpl:CostSales2020-01-012020-12-3104103001dpl:DistributionCosts2020-01-012020-12-3104103001dpl:AdministrativeExpenses2020-01-012020-12-3104103001core:LandBuildings2020-01-012020-12-3104103001core:PlantMachinery2020-01-012020-12-3104103001core:Vehicles2020-01-012020-12-3104103001core:FurnitureFittings2020-01-012020-12-3104103001core:OfficeEquipment2020-01-012020-12-3104103001core:NetGoodwill2020-01-012020-12-3104103001core:IntangibleAssetsOtherThanGoodwill2020-01-012020-12-3104103001dpl:GroupUndertakings2020-01-012020-12-3104103001dpl:ParticipatingInterests2020-01-012020-12-3104103001dpl:GroupUndertakingscore:ListedExchangeTraded2020-01-012020-12-3104103001core:ListedExchangeTraded2020-01-012020-12-3104103001dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-01-012020-12-3104103001core:UnlistedNon-exchangeTraded2020-01-012020-12-3104103001core:NetGoodwill2021-12-3104103001core:IntangibleAssetsOtherThanGoodwill2021-12-3104103001core:LandBuildings2021-12-3104103001core:PlantMachinery2021-12-3104103001core:Vehicles2021-12-3104103001core:FurnitureFittings2021-12-3104103001core:OfficeEquipment2021-12-3104103001core:AfterOneYear2021-12-3104103001core:WithinOneYear2021-12-3104103001core:ListedExchangeTraded2021-12-3104103001core:UnlistedNon-exchangeTraded2021-12-3104103001core:ShareCapital2021-12-3104103001core:SharePremium2021-12-3104103001core:RevaluationReserve2021-12-3104103001core:OtherReservesSubtotal2021-12-3104103001core:RetainedEarningsAccumulatedLosses2021-12-3104103001core:NetGoodwill2020-12-3104103001core:IntangibleAssetsOtherThanGoodwill2020-12-3104103001core:LandBuildings2020-12-3104103001core:PlantMachinery2020-12-3104103001core:Vehicles2020-12-3104103001core:FurnitureFittings2020-12-3104103001core:OfficeEquipment2020-12-3104103001core:AfterOneYear2020-12-3104103001core:WithinOneYear2020-12-3104103001core:ListedExchangeTraded2020-12-3104103001core:UnlistedNon-exchangeTraded2020-12-3104103001core:ShareCapital2020-12-3104103001core:SharePremium2020-12-3104103001core:RevaluationReserve2020-12-3104103001core:OtherReservesSubtotal2020-12-3104103001core:RetainedEarningsAccumulatedLosses2020-12-3104103001core:NetGoodwill2020-01-0104103001core:IntangibleAssetsOtherThanGoodwill2020-01-0104103001core:LandBuildings2020-01-0104103001core:PlantMachinery2020-01-0104103001core:Vehicles2020-01-0104103001core:FurnitureFittings2020-01-0104103001core:OfficeEquipment2020-01-0104103001core:AfterOneYear2020-01-0104103001core:WithinOneYear2020-01-0104103001core:ListedExchangeTraded2020-01-0104103001core:UnlistedNon-exchangeTraded2020-01-0104103001core:ShareCapital2020-01-0104103001core:SharePremium2020-01-0104103001core:RevaluationReserve2020-01-0104103001core:OtherReservesSubtotal2020-01-0104103001core:RetainedEarningsAccumulatedLosses2020-01-0104103001core:AfterOneYear2021-01-012021-12-3104103001core:WithinOneYear2021-01-012021-12-3104103001core:Non-currentFinancialInstrumentscore:CostValuation2021-01-012021-12-3104103001core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2021-01-012021-12-3104103001core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2021-01-012021-12-3104103001core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2021-01-012021-12-3104103001core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2021-01-012021-12-3104103001core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2021-01-012021-12-3104103001core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2021-01-012021-12-3104103001core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2021-01-012021-12-3104103001core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2021-01-012021-12-3104103001core:Non-currentFinancialInstrumentscore:CostValuation2021-12-3104103001core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2021-12-3104103001core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2021-12-3104103001core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2021-12-3104103001core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2021-12-3104103001core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2021-12-3104103001core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2021-12-3104103001core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2021-12-3104103001core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2021-12-3104103001core:Non-currentFinancialInstrumentscore:CostValuation2020-12-3104103001core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2020-12-3104103001core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2020-12-3104103001core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2020-12-3104103001core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2020-12-3104103001core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2020-12-3104103001core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2020-12-3104103001core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2020-12-3104103001core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2020-12-3104103001bus:Director12021-01-012021-12-31

Registered Number
04103001
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2021

D C EVANS DEVELOPMENTS LIMITED

Company Information
for the year from 1 January 2021 to 31 December 2021


Directors	EVANS, David Charles


Registered Address	Tanygraig
	Silian
	Lampeter
	SA48 8AR


Registered Number	04103001 (England and Wales)

D C EVANS DEVELOPMENTS LIMITED

Balance Sheet as at
31 December 2021

	Notes	2021		2020
		£	£	£	£
Fixed assets
Tangible assets	5		146,549		147,066
Investments	6		120,000		120,000
			266,549		267,066
Current assets
Stocks	8	216,229		160,913
Debtors	9	19,903		22,168
Cash at bank and on hand		123,551		165,276
		359,683		348,357
Creditors amounts falling due within one year	10	(180,330)		(201,318)
Net current assets (liabilities)			179,353		147,039
Total assets less current liabilities			445,902		414,105
Net assets			445,902		414,105
Capital and reserves
Called up share capital			4		4
Revaluation reserve			81,371		81,371
Profit and loss account			364,527		332,730
Shareholders' funds			445,902		414,105

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Director on 29 September 2022, and are signed on its behalf by:

EVANS, David Charles
Director
Registered Company No. 04103001

D C EVANS DEVELOPMENTS LIMITED

Notes to the Financial Statements
for the year ended 31 December 2021

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Accounting policies

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25

	Stocks policy
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Revenue recognition policy
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue recognition policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Investments policy
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments policy

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Employee benefits policy
	Contributions to defined contribution plans are expensed in the period to which they relate.

4.	Employee information


		2021		2020
	Average number of employees during the year	-		-

5.	Property, plant and equipment

	Land & buildings	Plant & machinery	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 21	145,000	49,047	1,062	195,109
At 31 December 21	145,000	49,047	1,062	195,109
Depreciation and impairment
At 01 January 21	-	46,981	1,062	48,043
Charge for year	-	517	-	517
At 31 December 21	-	47,498	1,062	48,560
Net book value
At 31 December 21	145,000	1,549	-	146,549
At 31 December 20	145,000	2,066	-	147,066

6.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 January 21	120,000	120,000
At 31 December 21	120,000	120,000
Net book value
At 31 December 21	120,000	120,000
At 31 December 20	120,000	120,000

	Notes
	¹Other investments other than loans

7.	Description of nature of transactions and balances with related parties
	As at the balance sheet date the company owed its director £32,480 (2020: £45,184). No interest is charged and the amount is repayable in full on demand.

8.	Stocks

	2021	2020
	£	£
Work in progress	216,229	160,913
Total	216,229	160,913

9.	Debtors

	2021	2020
	£	£
Trade debtors / trade receivables	4,195	3,565
Other debtors	15,708	18,603
Total	19,903	22,168


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

10.	Creditors within one year

	2021	2020
	£	£
Taxation and social security	8,058	16,342
Other creditors	170,880	183,584
Accrued liabilities and deferred income	1,392	1,392
Total	180,330	201,318


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.