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Company Registration No. 08651522 (England and Wales)
Delyth Roberts Ltd Unaudited accounts for the year ended 31 August 2023
Delyth Roberts Ltd Unaudited accounts Contents
Page
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Delyth Roberts Ltd Company Information for the year ended 31 August 2023
Director
D Roberts
Company Number
08651522 (England and Wales)
Registered Office
27 Chester Avenue Lancing West Sussex BN15 8PQ England
Accountants
Sloane Winckless & Co Chartered Accountants 2-4 Stoneleigh Park Road Epsom Surrey KT19 0QT
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Delyth Roberts Ltd Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
5,461 
Current assets
Debtors
2,158 
- 
Cash at bank and in hand
- 
35,821 
2,158 
35,821 
Creditors: amounts falling due within one year
(2,500)
(13,585)
Net current (liabilities)/assets
(342)
22,236 
Total assets less current liabilities
(342)
27,697 
Provisions for liabilities
Deferred tax
- 
(1,037)
Net (liabilities)/assets
(342)
26,660 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(343)
26,659 
Shareholders' funds
(342)
26,660 
For the year ending 31 August 2023 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 September 2023 and were signed on its behalf by
D Roberts Director Company Registration No. 08651522
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Delyth Roberts Ltd Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Delyth Roberts Ltd is a private company, limited by shares, registered in England and Wales, registration number 08651522. The registered office is 27 Chester Avenue, Lancing, West Sussex, BN15 8PQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances.
Depreciation
Depreciation is calculated using the rates to reduce by annual instalments the cost of the tangible assets over their estimated useful lives as follows:-
Fixtures & fittings
25% per annum on a reducing balance basis
Deferred taxation
Deferred taxation is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted.
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Delyth Roberts Ltd Notes to the Accounts for the year ended 31 August 2023
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 September 2022
20,255 
Disposals
(20,255)
At 31 August 2023
- 
Depreciation
At 1 September 2022
14,794 
On disposals
(14,794)
At 31 August 2023
- 
Net book value
At 31 August 2023
- 
At 31 August 2022
5,461 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
2,158 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
- 
8,030 
Other creditors
2,500 
5,555 
2,500 
13,585 
7
Transactions with related parties
Miss. D. Roberts is the director of the company and owns 100% of the issued share capital. At the balance sheet date, Miss. Roberts was owed £nil (2022 - £3,755) by the company. Dividends were paid during the year as follows:- Miss. D. Roberts - £13,380 (2022 - £22,320)
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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