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Registered number: 08529983
Dean Thomas Management Limited
Unaudited Financial Statements
For The Year Ended 31 May 2022
Square Mile Accounting Limited

Arquen House
4-6 Spicer Street
St. Albans
AL3 4PQ
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 08529983
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 284,853 47,065
284,853 47,065
CURRENT ASSETS
Debtors 4 142,184 176,832
Cash at bank and in hand 2,114 21,329
144,298 198,161
Creditors: Amounts Falling Due Within One Year 5 (180,004 ) (115,896 )
NET CURRENT ASSETS (LIABILITIES) (35,706 ) 82,265
TOTAL ASSETS LESS CURRENT LIABILITIES 249,147 129,330
Creditors: Amounts Falling Due After More Than One Year 6 (248,962 ) (130,926 )
NET ASSETS/(LIABILITIES) 185 (1,596 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 85 (1,696 )
SHAREHOLDERS' FUNDS 185 (1,596)
Page 1
Page 2
For the year ending 31 May 2022 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
D Thomas
Director
9th September 2022
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
1.3. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles Straight line over 6 years
Computer Equipment Straight line over 3 years
1.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2021: 2)
2 2
Page 3
Page 4
3. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 June 2021 89,167 6,009 95,176
Additions 291,593 1,105 292,698
Disposals (41,667 ) - (41,667 )
As at 31 May 2022 339,093 7,114 346,207
Depreciation
As at 1 June 2021 42,568 5,543 48,111
Provided during the period 35,796 496 36,292
Disposals (23,049 ) - (23,049 )
As at 31 May 2022 55,315 6,039 61,354
Net Book Value
As at 31 May 2022 283,778 1,075 284,853
As at 1 June 2021 46,599 466 47,065
4. Debtors
2022 2021
£ £
Due within one year
Trade debtors 29,961 10,257
Prepayments and accrued income 127 -
Other debtors 28,044 28,044
Deferred tax current asset 2,594 5,534
VAT 3,154 -
Directors' loan accounts 78,304 132,997
142,184 176,832
5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 73,008 7,635
Trade creditors 1,467 7,448
Corporation tax 76,653 68,688
VAT - 7,125
BBL Loan < 1 year 6,736 10,000
Loan - Funding circle 22,140 15,000
180,004 115,896
The finance leases are secured on the assets concerned.
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6. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 180,483 45,926
BBL Loan > 1 year 37,806 40,000
Loan - Funding circle. 30,673 45,000
248,962 130,926
The finance leases are secured on the assets concerned.
7. Obligations Under Finance Leases and Hire Purchase
2022 2021
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 73,008 7,635
Between one and five years 180,483 45,926
253,491 53,561
253,491 53,561
8. Share Capital
2022 2021
Allotted, Called up and fully paid 100 100
Value Number 2022 2021
Allotted, called up and fully paid £ £ £
Ordinary Shares 1.00 100 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2021 Amounts advanced Amounts repaid Amounts written off As at 31 May 2022
£ £ £ £ £
Mr Dean Thomas 132,943 89 (54,728 ) - 78,304
10. Dividends
2022 2021
£ £
On equity shares:
Interim dividend paid 75,450 -
75,450 -
11. Ultimate Controlling Party
The directors are considered to be the ultimate controlling party by virtue of their ability to act in concert in respect of the operational and financial policies of the company.
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12. General Information
Dean Thomas Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08529983 . The registered office is 24 Friars Orchard, Fetcham, Leatherhead, KT22 9RL.
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