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REGISTERED NUMBER: 07416664 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2021

FOR

DALMOON LIMITED
TRADING AS
BROOKS LEISURE

DALMOON LIMITED (REGISTERED NUMBER: 07416664)
TRADING AS BROOKS LEISURE






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 8

DALMOON LIMITED
TRADING AS BROOKS LEISURE

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2021







DIRECTOR: Ms L A Brooks





REGISTERED OFFICE: The Stables
23b Lenten Street
Alton
Hampshire
GU34 1HG





REGISTERED NUMBER: 07416664 (England and Wales)





ACCOUNTANTS: LFM
Chartered Certified Accountants
The Stables
23b Lenten Street
Alton
Hampshire
GU34 1HG

DALMOON LIMITED (REGISTERED NUMBER: 07416664)
TRADING AS BROOKS LEISURE

BALANCE SHEET
30 NOVEMBER 2021

2021 2020
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 255,710 258,585
255,710 258,585

CURRENT ASSETS
Debtors 6 9,148 16,106
Cash at bank and in hand 129,040 102,243
138,188 118,349
CREDITORS
Amounts falling due within one year 7 114,787 98,437
NET CURRENT ASSETS 23,401 19,912
TOTAL ASSETS LESS CURRENT
LIABILITIES

279,111

278,497

CREDITORS
Amounts falling due after more than one
year

8

(109,246

)

(67,957

)

PROVISIONS FOR LIABILITIES (44,433 ) (44,068 )
NET ASSETS 125,432 166,472

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 125,232 166,272
SHAREHOLDERS' FUNDS 125,432 166,472

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2021 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

DALMOON LIMITED (REGISTERED NUMBER: 07416664)
TRADING AS BROOKS LEISURE

BALANCE SHEET - continued
30 NOVEMBER 2021


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 August 2022 and were signed by:





Ms L A Brooks - Director


DALMOON LIMITED (REGISTERED NUMBER: 07416664)
TRADING AS BROOKS LEISURE

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2021

1. STATUTORY INFORMATION

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

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents takings received from arcade machines and any other sources of income from entertainment services provided.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

DALMOON LIMITED (REGISTERED NUMBER: 07416664)
TRADING AS BROOKS LEISURE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2021

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2020 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 December 2020
and 30 November 2021 12,594
AMORTISATION
At 1 December 2020
and 30 November 2021 12,594
NET BOOK VALUE
At 30 November 2021 -
At 30 November 2020 -

DALMOON LIMITED (REGISTERED NUMBER: 07416664)
TRADING AS BROOKS LEISURE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2021

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2020 572,614
Additions 62,768
Disposals (21,528 )
At 30 November 2021 613,854
DEPRECIATION
At 1 December 2020 314,029
Charge for year 56,561
Eliminated on disposal (12,446 )
At 30 November 2021 358,144
NET BOOK VALUE
At 30 November 2021 255,710
At 30 November 2020 258,585

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 December 2020 113,724
Additions 16,788
At 30 November 2021 130,512
DEPRECIATION
At 1 December 2020 53,734
Charge for year 10,668
At 30 November 2021 64,402
NET BOOK VALUE
At 30 November 2021 66,110
At 30 November 2020 59,990

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Other debtors 9,148 16,106

DALMOON LIMITED (REGISTERED NUMBER: 07416664)
TRADING AS BROOKS LEISURE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2021

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Hire purchase contracts 29,113 22,327
Trade creditors - 193
Taxation and social security 6,185 13,649
Other creditors 79,489 62,268
114,787 98,437

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2021 2020
£    £   
Hire purchase contracts 7,579 17,957
Other creditors 101,667 50,000
109,246 67,957

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2021 and 30 November 2020:

2021 2020
£    £   
Ms L A Brooks
Balance outstanding at start of year 10,092 (51,724 )
Amounts advanced 6,709 103,257
Amounts repaid (41,463 ) (41,441 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (24,662 ) 10,092

10. RELATED PARTY DISCLOSURES

During the year rent was paid to L Brooks, director and shareholder, of £14,740 (2020 - £14,740).

11. ULTIMATE CONTROLLING PARTY

Ms L Brooks, director and shareholder had ultimate control of the company throughout the period of these financial statements.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
DALMOON LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dalmoon Limited for the year ended 30 November 2021 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Dalmoon Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dalmoon Limited and state those matters that we have agreed to state to the director of Dalmoon Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Dalmoon Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dalmoon Limited. You consider that Dalmoon Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dalmoon Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






LFM
Chartered Certified Accountants
The Stables
23b Lenten Street
Alton
Hampshire
GU34 1HG


12 August 2022