D C EVANS DEVELOPMENTS LIMITED

D C EVANS DEVELOPMENTS LIMITED - Company Information

2020-01-012020-12-312020-12-31false04103001D C EVANS DEVELOPMENTS 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Registered Number
04103001
(England and Wales)

Unaudited Financial Statements for the Year Ended
31 December 2020

D C EVANS DEVELOPMENTS LIMITED

Company Information
for the year from 1 January 2020 to 31 December 2020


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 2020

	Notes	2020		2019
		£	£	£	£
Fixed assets
Tangible assets	5		147,066		147,755
Investments	6		120,000		120,000
			267,066		267,755
Current assets
Stocks	8	160,913		211,138
Debtors	9	22,168		20,263
Cash at bank and on hand		165,276		104,874
		348,357		336,275
Creditors amounts falling due within one year	10	(201,318)		(198,647)
Net current assets (liabilities)			147,039		137,628
Total assets less current liabilities			414,105		405,383
Net assets			414,105		405,383
Capital and reserves
Called up share capital			4		4
Revaluation reserve			81,371		81,371
Profit and loss account			332,730		324,008
Shareholders' funds			414,105		405,383

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 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 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 24 September 2021, 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 2020

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

	Inventories 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.

	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

		2020		2019
	Average number of employees during the year	-		-

5.	PROPERTY, PLANT AND EQUIPMENT

		Total £
	Cost or valuation
	At 01 January 20	195,109
	At 31 December 20	195,109
	Depreciation and impairment
	At 01 January 20	47,354
	Charge for year	689
	At 31 December 20	48,043
	Net book value
	At 31 December 20	147,066
	At 31 December 19	147,755

6.	FIXED ASSET INVESTMENTS

		Total £
	Cost or valuation
	At 01 January 20	120,000
	At 31 December 20	120,000
	Net book value
	At 31 December 20	120,000
	At 31 December 19	120,000

7.	DESCRIPTION OF NATURE OF TRANSACTIONS AND BALANCES WITH RELATED PARTIES
	As at the balance sheet date the company owed its director £45,184 (2019: £46,128). No interest is charged and the amount is repayable in full on demand.

8.	INVENTORIES

		2020 £		2019 £
	Work in progress	160,913		211,138
	Total	160,913		211,138

9.	DEBTORS
	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.

DEBTORS

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.

	2020 £	2019 £
Trade debtors / trade receivables	3,565	4,058
Other debtors	18,603	16,205
Total	22,168	20,263

10.	CREDITORS WITHIN ONE YEAR
	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.

	2020 £	2019 £
Taxation and social security	16,342	13,075
Other creditors	183,584	184,528
Accrued liabilities and deferred income	1,392	1,044
Total	201,318	198,647