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2021-02-01 2022-01-31 05021901 dpl-frs:CostSales dpl-frs:Item7 2021-01-31 05021901 dpl-frs:CostSales dpl-frs:Item7 2022-01-31 05021901 dpl-frs:DistributionCosts dpl-frs:Item7 2021-02-01 2022-01-31 05021901 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-02-01 2022-01-31 05021901 dpl-frs:Item8 2021-02-01 2022-01-31 05021901 dpl-frs:Item8 2021-01-31 05021901 dpl-frs:Item8 2022-01-31 05021901 dpl-frs:CostSales dpl-frs:Item8 2021-02-01 2022-01-31 05021901 dpl-frs:CostSales dpl-frs:Item8 2021-01-31 05021901 dpl-frs:CostSales dpl-frs:Item8 2022-01-31 05021901 dpl-frs:DistributionCosts dpl-frs:Item8 2021-02-01 2022-01-31 05021901 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-02-01 2022-01-31 05021901 dpl-frs:Item9 2021-02-01 2022-01-31 05021901 dpl-frs:Item9 2021-01-31 05021901 dpl-frs:Item9 2022-01-31 05021901 dpl-frs:CostSales dpl-frs:Item9 2021-02-01 2022-01-31 05021901 dpl-frs:CostSales dpl-frs:Item9 2021-01-31 05021901 dpl-frs:CostSales dpl-frs:Item9 2022-01-31 05021901 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Registered number: 05021901
DYNASTYLTL LTD
Unaudited Financial Statements
For The Year Ended 31 January 2023
Walker Caine
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05021901
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 26,435,000 26,435,000
Tangible Assets 5 2,640 -
26,437,640 26,435,000
CURRENT ASSETS
Cash at bank and in hand 100 100
100 100
Creditors: Amounts Falling Due Within One Year 6 (500 ) (500 )
NET CURRENT ASSETS (LIABILITIES) (400 ) (400 )
TOTAL ASSETS LESS CURRENT LIABILITIES 26,437,240 26,434,600
Creditors: Amounts Falling Due After More Than One Year 7 (447,046 ) (435,013 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (26,000,000 ) (26,000,000 )
NET LIABILITIES (9,806 ) (413 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (9,906 ) (513 )
SHAREHOLDERS' FUNDS (9,806) (413)
Page 1
Page 2
For the year ending 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 Profit and Loss Account.
On behalf of the board
LADY LUNN
Director
22/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DYNASTYLTL LTD is a private company, limited by shares, incorporated in England & Wales, registered number 05021901 . The registered office is 8 Vicars Cross Rd, Vicars Cross, Chester, Cheshire, CH3 5YD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.3. 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:
Plant & Machinery 20%
Computer Equipment 20%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Intangible Assets
Development Costs
£
Cost
As at 1 February 2022 26,435,000
As at 31 January 2023 26,435,000
Net Book Value
As at 31 January 2023 26,435,000
As at 1 February 2022 26,435,000
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 February 2022 - - -
Additions 1,800 1,500 3,300
As at 31 January 2023 1,800 1,500 3,300
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 February 2022 - - -
Provided during the period 360 300 660
As at 31 January 2023 360 300 660
Net Book Value
As at 31 January 2023 1,440 1,200 2,640
As at 1 February 2022 - - -
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 500 500
500 500
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Directors loan account 447,046 435,013
447,046 435,013
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4