D C Evans Developments Limited - Accounts

D C EVANS DEVELOPMENTS LIMITED - Company Information

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Registered Number: 04103001

England and Wales

D C EVANS DEVELOPMENTS LIMITED

Pages for filing with registrar

Period of accounts

Start date: 01 January 2022

End date: 31 December 2022

D C Evans Developments Limited
Contents Page
For the year ended 31 December 2022

Statement of financial position	1
Notes to the financial statements	2

D C Evans Developments Limited
Statement of Financial Position
As at 31 December 2022

	Notes	2022 £	2021 £
Fixed assets
Tangible fixed assets	3	145,000	146,549
		145,000	146,549
Current assets
Stocks	4	301,203	216,229
Debtors	5	55,387	19,903
Investments	6	120,000	120,000
Cash at bank and in hand		61,007	123,552
		537,597	479,684
Creditors: amount falling due within one year	7	(207,992)	(180,331)
Net current assets		329,605	299,353

Total assets less current liabilities		474,605	445,902
Net assets		474,605	445,902

Capital and reserves
Called up share capital	8	4	4
Reserves	9	81,371	81,371
Profit and loss account		393,230	364,527
Shareholder's funds		474,605	445,902

For the year ended 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 14 July 2023 and were signed on its behalf by:

-------------------------------
Mr David Evans
Director

D C Evans Developments Limited
Notes to the Financial Statements
For the year ended 31 December 2022

General Information

D C Evans Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 04103001, registration address Tanygraig, Silian, Llambed, Ceredigion, SA48 8AR.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	0% Reducing Balance
Plant and Machinery	25% Reducing Balance
Computer Equipment	33% Straight Line

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Current asset investments

Current asset investments are stated at the lower of cost and net realisable value.

2.	Average number of employees Average number of employees during the year was 0 (2021 : 0).

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Computer Equipment	Total
	£	£	£	£
At 01 January 2022	145,000	49,047	1,062	195,109
Additions	-	-	-	-
Disposals	-	-	(1,062)	(1,062)
At 31 December 2022	145,000	49,047	-	194,047
Depreciation
At 01 January 2022	-	47,498	1,062	48,560
Charge for year	-	1,549	-	1,549
On disposals	-	-	(1,062)	(1,062)
At 31 December 2022	-	49,047	-	49,047
Net book values
Closing balance as at 31 December 2022	145,000	-	-	145,000
Opening balance as at 01 January 2022	145,000	1,549	-	146,549

Stocks

	2022 £		2021 £
Work in Progress	301,203		216,229
	301,203		216,229

Debtors: amounts falling due within one year

	2022 £	2021 £
Trade Debtors	25,475	4,195
Other Debtors	21,200	13,671
VAT	8,712	2,037
	55,387	19,903

Investments

	2022 £		2021 £
Other Investments - Unlisted - Cost b/fwd	120,000		120,000
	120,000		120,000

Creditors: amount falling due within one year

	2022 £	2021 £
Trade Creditors	28,724	-
Corporation Tax	7,096	7,580
PAYE & Social Security	-	479
Accrued Expenses	1,392	1,392
Other Creditors	138,400	138,400
Directors' Current Accounts	32,380	32,480
	207,992	180,331

Share Capital

Allotted, called up and fully paid	2022 £		2021 £
4 Ordianry shares of £1.00 each	4		4
	4		4

Reserves

	2022 £		2021 £
Revaluation Reserve b/fwd	81,371		81,371
	81,371		81,371