| Darnbrough and Co Ltd |
| Registered number: |
06779780 |
| Balance Sheet |
| as at 31 December 2023 |
|
| Notes |
|
|
2023 |
|
|
2022 |
| £ |
£ |
| Fixed assets |
| Intangible assets |
3 |
|
|
140,000 |
|
|
140,000 |
| Tangible assets |
4 |
|
|
15,251 |
|
|
21,054 |
|
|
|
|
155,251 |
|
|
161,054 |
|
| Current assets |
| Debtors |
5 |
|
55,306 |
|
|
51,908 |
| Cash at bank and in hand |
|
|
39,085 |
|
|
39,394 |
|
|
|
94,391 |
|
|
91,302 |
|
| Creditors: amounts falling due within one year |
6 |
|
(194,274) |
|
|
(200,710) |
|
| Net current liabilities |
|
|
|
(99,883) |
|
|
(109,408) |
|
| Total assets less current liabilities |
|
|
|
55,368 |
|
|
51,646 |
|
|
| Provisions for liabilities |
|
|
|
(1,501) |
|
|
(1,192) |
|
|
| Net assets |
|
|
|
53,867 |
|
|
50,454 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
53,767 |
|
|
50,354 |
|
| Shareholders' funds |
|
|
|
53,867 |
|
|
50,454 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| 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. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| J A Darnbrough |
| Director |
| Approved by the board on 24 January 2024 |
|
| Darnbrough and Co Ltd |
| Notes to the Accounts |
| for the year ended 31 December 2023 |
|
|
| 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). |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
over 5 years |
|
Fixtures, fittings, tools and equipment |
over 5 years |
|
|
| 2 |
Employees |
2023 |
|
2022 |
| Number |
Number |
|
|
Average number of persons employed by the company |
3 |
|
3 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 January 2023 |
249,220 |
|
At 31 December 2023 |
249,220 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 January 2023 |
109,220 |
|
At 31 December 2023 |
109,220 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2023 |
140,000 |
|
At 31 December 2022 |
140,000 |
|
|
|
|
|
|
|
|
|
|
Goodwill is being written off in equal annual instalments until it's realistic realisable value is reached. |
|
|
| 4 |
Tangible fixed assets |
|
|
Land and buildings |
|
Plant and machinery etc |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
£ |
|
Cost |
|
At 1 January 2023 |
15,412 |
|
30,236 |
|
6,544 |
|
52,192 |
|
Disposals |
- |
|
- |
|
(6,544) |
|
(6,544) |
|
At 31 December 2023 |
15,412 |
|
30,236 |
|
- |
|
45,648 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 January 2023 |
4,623 |
|
22,732 |
|
3,783 |
|
31,138 |
|
Charge for the year |
1,541 |
|
1,501 |
|
- |
|
3,042 |
|
On disposals |
- |
|
- |
|
(3,783) |
|
(3,783) |
|
At 31 December 2023 |
6,164 |
|
24,233 |
|
- |
|
30,397 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2023 |
9,248 |
|
6,003 |
|
- |
|
15,251 |
|
At 31 December 2022 |
10,789 |
|
7,504 |
|
2,761 |
|
21,054 |
|
|
| 5 |
Debtors |
2023 |
|
2022 |
| £ |
£ |
|
|
Trade debtors |
6,595 |
|
9,705 |
|
Amounts recoverable on Contracts |
|
|
|
|
40,000 |
|
31,000 |
|
Bad debt provision |
|
|
|
|
(1,651) |
|
(1,412) |
|
Employee loan |
|
|
|
|
7,650 |
|
9,450 |
|
Other debtors |
2,712 |
|
3,165 |
|
|
|
|
|
|
55,306 |
|
51,908 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2023 |
|
2022 |
| £ |
£ |
|
|
Trade creditors |
775 |
|
608 |
|
Taxation and social security costs |
22,850 |
|
26,485 |
|
Director's loan account |
169,431 |
|
173,567 |
|
Other creditors |
1,218 |
|
50 |
|
|
|
|
|
|
194,274 |
|
200,710 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Other information |
|
|
Darnbrough and Co Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
127 Monkswell House |
|
Manse Lane |
|
Knaresborough |
|
HG5 8NQ |
