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REGISTERED NUMBER: 03902842 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2023

for

Dalston Aggregates And Landscape
Supplies Limited

Dalston Aggregates And Landscape
Supplies Limited (Registered number: 03902842)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Income Statement 2

Balance Sheet 3

Notes to the Financial Statements 5


Dalston Aggregates And Landscape
Supplies Limited

Company Information
for the Year Ended 28 February 2023







DIRECTORS: Mr P C Ebbatson
Mrs E M Ebbatson





SECRETARY: Mrs E M Ebbatson





REGISTERED OFFICE: The Mill
Station Road
Wigton
Cumbria
CA7 9BA





REGISTERED NUMBER: 03902842 (England and Wales)





ACCOUNTANTS: Benson Accountants
The Mill
Station Road
Wigton
Cumbria
CA7 9BA

Dalston Aggregates And Landscape
Supplies Limited (Registered number: 03902842)

Income Statement
for the Year Ended 28 February 2023

28/2/23 28/2/22
Notes £    £    £    £   

TURNOVER 954,152 1,166,481

Cost of sales 713,306 734,496
GROSS PROFIT 240,846 431,985

Distribution costs 11,068 19,433
Administrative expenses 232,389 209,397
243,457 228,830
(2,611 ) 203,155

Other operating income 22,944 15,562
OPERATING PROFIT 4 20,333 218,717

Interest receivable and similar income 2,255 6,583
PROFIT BEFORE TAXATION 22,588 225,300

Tax on profit (2,885 ) 44,342
PROFIT FOR THE FINANCIAL YEAR 25,473 180,958

Dalston Aggregates And Landscape
Supplies Limited (Registered number: 03902842)

Balance Sheet
28 February 2023

28/2/23 28/2/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 141,570 152,269
Investment property 6 - 288,750
141,570 441,019

CURRENT ASSETS
Stocks 86,854 90,892
Debtors 7 47,535 49,505
Cash at bank and in hand 1,421,854 1,171,865
1,556,243 1,312,262
CREDITORS
Amounts falling due within one year 8 78,650 152,736
NET CURRENT ASSETS 1,477,593 1,159,526
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,619,163

1,600,545

PROVISIONS FOR LIABILITIES 16,410 23,265
NET ASSETS 1,602,753 1,577,280

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 1,602,750 1,577,277
SHAREHOLDERS' FUNDS 1,602,753 1,577,280

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Dalston Aggregates And Landscape
Supplies Limited (Registered number: 03902842)

Balance Sheet - continued
28 February 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 9 November 2023 and were signed on its behalf by:




Mr P C Ebbatson - Director



Mrs E M Ebbatson - Director


Dalston Aggregates And Landscape
Supplies Limited (Registered number: 03902842)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

Dalston Aggregates And Landscape Supplies 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.

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.
Improvements to property - not provided
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 15% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Dalston Aggregates And Landscape
Supplies Limited (Registered number: 03902842)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 9 ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

28/2/23 28/2/22
£    £   
Depreciation - owned assets 18,199 20,953

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 March 2022 53,147 241,235 24,425
Additions - 7,500 -
At 28 February 2023 53,147 248,735 24,425
DEPRECIATION
At 1 March 2022 - 149,719 20,104
Charge for year - 16,831 648
At 28 February 2023 - 166,550 20,752
NET BOOK VALUE
At 28 February 2023 53,147 82,185 3,673
At 28 February 2022 53,147 91,516 4,321

Dalston Aggregates And Landscape
Supplies Limited (Registered number: 03902842)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

5. TANGIBLE FIXED ASSETS - continued

Motor Office
vehicles equipment Totals
£    £    £   
COST
At 1 March 2022 30,250 4,663 353,720
Additions - - 7,500
At 28 February 2023 30,250 4,663 361,220
DEPRECIATION
At 1 March 2022 27,979 3,649 201,451
Charge for year 568 152 18,199
At 28 February 2023 28,547 3,801 219,650
NET BOOK VALUE
At 28 February 2023 1,703 862 141,570
At 28 February 2022 2,271 1,014 152,269

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 March 2022 288,750
Disposals (288,750 )
At 28 February 2023 -
NET BOOK VALUE
At 28 February 2023 -
At 28 February 2022 288,750

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28/2/23 28/2/22
£    £   
Trade debtors 46,181 49,505
Other debtors 1,354 -
47,535 49,505

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28/2/23 28/2/22
£    £   
Trade creditors 21,657 71,108
Taxation and social security 15,256 40,707
Other creditors 41,737 40,921
78,650 152,736

Dalston Aggregates And Landscape
Supplies Limited (Registered number: 03902842)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

9. RELATED PARTY DISCLOSURES

During the year rent of £25,000 (2022 - £26,729) was paid to Dalston Aggregates Limited Executive Pension Scheme for use of scheme property by the company.

During the year the directors held a current account with the company. At 28 February 2023, the company owed £38,087 (2022 - £38,087) to the directors. The loan is unsecured, interest free and repayable on demand.