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REGISTERED NUMBER: 04008373 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 June 2023

for

D C Enterprises (Leeds) Limited

D C Enterprises (Leeds) Limited (Registered number: 04008373)






Contents of the Financial Statements
for the year ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D C Enterprises (Leeds) Limited

Company Information
for the year ended 30 June 2023







DIRECTOR: D M Cawley



REGISTERED OFFICE: 207 Bradford Road
Stanningley
Pudsey
Leeds
LS28 6QB



REGISTERED NUMBER: 04008373 (England and Wales)



ACCOUNTANTS: D'Arcy Howard & Co Leeds
Chartered Certified Accountants
207 Bradford Road
Stanningley
Pudsey
Leeds
West Yorkshire
LS28 6QB



BANKERS: Barclays Bank plc
89 Queen Street
Morley
Leeds
LS27 8DX

D C Enterprises (Leeds) Limited (Registered number: 04008373)

Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 14,937 19,835

CURRENT ASSETS
Stocks 5 1,687,944 1,244,175
Debtors 6 28,964 29,542
Cash at bank and in hand 743,255 1,520,765
2,460,163 2,794,482
CREDITORS
Amounts falling due within one year 7 359,434 768,860
NET CURRENT ASSETS 2,100,729 2,025,622
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,115,666

2,045,457

CREDITORS
Amounts falling due after more than one
year

8

(20,000

)

(30,000

)

PROVISIONS FOR LIABILITIES 9 (3,734 ) (3,769 )
NET ASSETS 2,091,932 2,011,688

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 2,091,930 2,011,686
SHAREHOLDERS' FUNDS 2,091,932 2,011,688

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

D C Enterprises (Leeds) Limited (Registered number: 04008373)

Balance Sheet - continued
30 June 2023


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 6 October 2023 and were signed by:





D M Cawley - Director


D C Enterprises (Leeds) Limited (Registered number: 04008373)

Notes to the Financial Statements
for the year ended 30 June 2023

1. STATUTORY INFORMATION

D C Enterprises (Leeds) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 2 ) .

D C Enterprises (Leeds) Limited (Registered number: 04008373)

Notes to the Financial Statements - continued
for the year ended 30 June 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 July 2022 43,694 6,613 7,760 58,067
Additions - - 175 175
Disposals (125 ) - - (125 )
At 30 June 2023 43,569 6,613 7,935 58,117
DEPRECIATION
At 1 July 2022 29,372 5,452 3,408 38,232
Charge for year 2,852 174 1,983 5,009
Eliminated on disposal (61 ) - - (61 )
At 30 June 2023 32,163 5,626 5,391 43,180
NET BOOK VALUE
At 30 June 2023 11,406 987 2,544 14,937
At 30 June 2022 14,322 1,161 4,352 19,835

5. STOCKS
2023 2022
£    £   
Stocks 1,687,944 1,244,175

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 22,761 28,373
Other debtors 6,203 1,169
28,964 29,542

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 73,029 15,123
Taxation and social security 22,263 53,403
Other creditors 254,142 690,334
359,434 768,860

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 20,000 30,000

D C Enterprises (Leeds) Limited (Registered number: 04008373)

Notes to the Financial Statements - continued
for the year ended 30 June 2023

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 3,734 3,769

Deferred
tax
£   
Balance at 1 July 2022 3,769
Credit to Income Statement during year (35 )
Balance at 30 June 2023 3,734

The provision for deferred tax is made up of accelerated capital allowances.

10. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary £1 2 2

11. ULTIMATE CONTROLLING PARTY

The controlling party is D M Cawley.