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2021-04-30 04206230 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 04206230 dpl-frs:DistributionCosts dpl-frs:Item10 2021-05-01 2022-04-30 04206230 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-05-01 2022-04-30 04206230 dpl-frs:Item11 2021-05-01 2022-04-30 04206230 dpl-frs:Item11 2021-04-30 04206230 dpl-frs:Item11 2022-04-30 04206230 dpl-frs:CostSales dpl-frs:Item11 2021-05-01 2022-04-30 04206230 dpl-frs:CostSales dpl-frs:Item11 2021-04-30 04206230 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 04206230 dpl-frs:DistributionCosts dpl-frs:Item11 2021-05-01 2022-04-30 04206230 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-05-01 2022-04-30 04206230 dpl-frs:Item12 2021-05-01 2022-04-30 04206230 dpl-frs:Item12 2021-04-30 04206230 dpl-frs:Item12 2022-04-30 04206230 dpl-frs:CostSales dpl-frs:Item12 2021-05-01 2022-04-30 04206230 dpl-frs:CostSales dpl-frs:Item12 2021-04-30 04206230 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 04206230 dpl-frs:DistributionCosts dpl-frs:Item12 2021-05-01 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Registered number: 04206230
Direct Eastern European Trailers Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 04206230
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 401,192 400,884
401,192 400,884
CURRENT ASSETS
Debtors 4 725,108 673,431
Cash at bank and in hand 359,395 469,633
1,084,503 1,143,064
Creditors: Amounts Falling Due Within One Year 5 (167,354 ) (278,707 )
NET CURRENT ASSETS (LIABILITIES) 917,149 864,357
TOTAL ASSETS LESS CURRENT LIABILITIES 1,318,341 1,265,241
Creditors: Amounts Falling Due After More Than One Year 6 (3,430 ) (3,405 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,365 ) (13,157 )
NET ASSETS 1,297,546 1,248,679
CAPITAL AND RESERVES
Called up share capital 7 150 150
Fair Value Reserve 8 55,298 55,298
Income Statement 1,242,098 1,193,231
SHAREHOLDERS' FUNDS 1,297,546 1,248,679
Page 1
Page 2
For the year ending 30 April 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
Mrs Blanka Tomlinson
Director
24 October 2023
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.
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:
Fixtures & Fittings 10% on reducing balance
Computer Equipment 40% on cost
1.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
1.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
1.7. 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 year 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 asset reflects 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.
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Page 4
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2022: 3)
3 3
3. Tangible Assets
Investment Properties Fixtures & Fittings Total
£ £ £
Cost or Valuation
As at 1 May 2022 400,000 2,838 402,838
Additions - 399 399
As at 30 April 2023 400,000 3,237 403,237
Depreciation
As at 1 May 2022 - 1,954 1,954
Provided during the period - 91 91
As at 30 April 2023 - 2,045 2,045
Net Book Value
As at 30 April 2023 400,000 1,192 401,192
As at 1 May 2022 400,000 884 400,884
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 120,815 142,888
Amounts owed by group undertakings 1,029 -
Other debtors 5,349 7,700
127,193 150,588
Due after more than one year
Amounts owed by group undertakings 597,915 522,843
597,915 522,843
725,108 673,431
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 135,962 184,249
Amounts owed to group undertakings - 53,490
Other creditors 6,224 15,163
Taxation and social security 25,168 25,805
167,354 278,707
Page 4
Page 5
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 3,430 3,405
3,430 3,405
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 150 150
8. Reserves
Fair Value Reserve
£
As at 1 May 2022 55,298
As at 30 April 2023 55,298
9. Ultimate Controlling Party
The company's ultimate controlling party is Rooms Clitheroe Limited by virtue of its ownership of 100% of the issued share capital in the company.
10. General Information
Direct Eastern European Trailers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04206230 . The registered office is The Octagon, Wells Road, Ilkley, West Yorkshire, LS29 9JB. 
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