| Dever Solutions Limited |
| Notes to the Accounts |
| for the year ended 30 June 2021 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. 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. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
25% reducing balance |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. |
|
|
Pensions |
|
The company does not operate a pension scheme. |
|
|
| 2 |
Employees |
2021 |
|
2020 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 July 2020 |
6,294 |
|
At 30 June 2021 |
6,294 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 July 2020 |
5,116 |
|
Charge for the year |
452 |
|
At 30 June 2021 |
5,568 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 June 2021 |
726 |
|
At 30 June 2020 |
1,178 |
|
|
| 4 |
Debtors |
2021 |
|
2020 |
| £ |
£ |
|
|
Trade debtors |
90 |
|
- |
|
Other debtors |
7 |
|
21 |
|
|
|
|
|
|
97 |
|
21 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2021 |
|
2020 |
| £ |
£ |
|
|
Other creditors |
7,743 |
|
7,698 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
Dever Solutions Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
133 Downs Road |
|
South Wonston |
|
Winchester |
|
Hampshire |
|
SO21 3EH |
