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Registered number: 08435779
Dellfield Heating Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
LAS Accountants LLP
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Dellfield Heating Limited For The Year Ended 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Dellfield Heating Limited For The Year Ended 31 March 2023 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Dellfield Heating Limited , as a body, in accordance with the terms of our engagement letter signed For The Year Ended 31 March 2023. Our work has been undertaken solely to prepare for your approval the accounts of Dellfield Heating Limited and state those matters that we have agreed to state to the directors of Dellfield Heating Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dellfield Heating Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Dellfield Heating Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Dellfield Heating Limited . You consider that Dellfield Heating Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Dellfield Heating 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 financial statements.
Signed
15/11/2023
LAS Accountants LLP
No.1 Royal Exchange
London
EC3V 3DG
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Statement of Financial Position
Registered number: 08435779
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 2,175
Tangible Assets 5 1,300 4,349
1,300 6,524
CURRENT ASSETS
Stocks 6 19,505 32,105
Debtors 7 41,000 12,307
Cash at bank and in hand 7,733 9,124
68,238 53,536
Creditors: Amounts Falling Due Within One Year 8 (46,679 ) (27,377 )
NET CURRENT ASSETS (LIABILITIES) 21,559 26,159
TOTAL ASSETS LESS CURRENT LIABILITIES 22,859 32,683
Creditors: Amounts Falling Due After More Than One Year 9 (21,591 ) (31,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (247 ) (826 )
NET ASSETS 1,021 190
CAPITAL AND RESERVES
Called up share capital 11 100 100
Income Statement 921 90
SHAREHOLDERS' FUNDS 1,021 190
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For the year ending 31 March 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 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
Mr I Garraway
Director
15/11/2023
The notes on pages 4 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Dellfield Heating Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08435779 . The registered office is 53 Dellfield Crescent, Cowley, Middlesex, UB8 2EU.
2. Accounting Policies
2.1. Basis of Preparation of 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.
The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting polices adopted are set below.
2.2. Going Concern Disclosure
The Director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The Director has also pledged their financial support to assist with this if required. On this basis, the Director will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.
2.5. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery 20% on Straight Line
Motor Vehicles 25% on Straight Line
Fixtures & Fittings 20% on Straight Line
Computer Equipment 33.33% on Straight Line
Tangible assets are initially recorded at cost and subsequently stated at cost less accumulated depreciation and impairment losses.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.7. 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 statement of financial position date.
Deferred Tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. 
The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
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2.8. Pensions
The company contributes direct to employee personal pension schemes. These amounts are recognised in the income statement as and when they are paid into the employees’ pension scheme.
2.9. Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.10. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.11. Critical Accounting Judgements and Key Sources of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers.These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 4 4
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 21,750
As at 31 March 2023 21,750
Amortisation
As at 1 April 2022 19,575
Provided during the period 2,175
As at 31 March 2023 21,750
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 2,175
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 292 25,233 3,350 4,891 33,766
Additions 1,098 - - - 1,098
As at 31 March 2023 1,390 25,233 3,350 4,891 34,864
Depreciation
As at 1 April 2022 292 21,734 2,920 4,471 29,417
Provided during the period 219 3,499 215 214 4,147
As at 31 March 2023 511 25,233 3,135 4,685 33,564
Net Book Value
As at 31 March 2023 879 - 215 206 1,300
As at 1 April 2022 - 3,499 430 420 4,349
6. Stocks
2023 2022
£ £
Finished goods 19,505 3,660
Work in progress - 28,445
19,505 32,105
7. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 41,000 -
Directors' loan accounts - 12,307
41,000 12,307
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 20,859 13,883
Bank loans and overdrafts 10,000 10,000
Corporation tax 7,073 249
Other taxes and social security 2,981 2,606
VAT 1,968 171
Other creditors - Pension 497 468
Accruals and deferred income 3,260 -
Directors' loan accounts 41 -
46,679 27,377
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9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
HMRC loan 21,591 31,667
21,591 31,667
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 247 826
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
The nominal value per share is £1 and as at the year-end there are 100 Ordinary Shares in issue.
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Ian Garraway 12,307 (97,647 ) 85,300 - (40 )
13. Related Party Transactions
As at year end date the Director's loan account balance of Mr Ian Garraway is £41, which is a current liability, this loan is interest free and is repayable on demand.
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