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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 05055257 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 05055257 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 05055257 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 05055257 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 05055257 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 05055257 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 05055257 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 05055257 frs-core:UnlistedNon-exchangeTraded 2022-02-28 05055257 frs-core:UnlistedNon-exchangeTraded 2021-02-28 05055257 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 05055257 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05055257 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05055257 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05055257 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05055257 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05055257 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05055257 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 05055257 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-28 05055257 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05055257 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05055257 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05055257 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05055257 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-28 05055257 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05055257 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05055257 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05055257 dpl-frs:CostSales 2021-03-01 2022-02-28 05055257 dpl-frs:CostSales 2021-02-28 05055257 dpl-frs:CostSales 2022-02-28 05055257 dpl-frs:DistributionCosts 2021-03-01 2022-02-28 05055257 dpl-frs:AdministrativeExpenses 2021-03-01 2022-02-28 05055257 frs-bus:Director1 2021-03-01 2022-02-28 05055257 frs-bus:Director1 2021-02-28 05055257 frs-bus:Director1 2022-02-28 05055257 frs-bus:Director2 2021-03-01 2022-02-28 05055257 frs-bus:Director2 2021-02-28 05055257 frs-bus:Director2 2022-02-28 05055257 1 2021-03-01 2022-02-28 05055257 frs-core:CurrentFinancialInstruments 1 2022-02-28 05055257 frs-core:Non-currentFinancialInstruments 1 2022-02-28 05055257 2 2021-03-01 2022-02-28 05055257 frs-core:CurrentFinancialInstruments 2 2022-02-28 05055257 frs-core:Non-currentFinancialInstruments 2 2022-02-28 05055257 3 2021-03-01 2022-02-28 05055257 frs-core:CurrentFinancialInstruments 3 2022-02-28 05055257 frs-core:Non-currentFinancialInstruments 3 2022-02-28 05055257 4 2021-03-01 2022-02-28 05055257 frs-core:CurrentFinancialInstruments 4 2022-02-28 05055257 frs-core:Non-currentFinancialInstruments 4 2022-02-28 05055257 5 2021-03-01 2022-02-28 05055257 frs-core:CurrentFinancialInstruments 5 2022-02-28 05055257 frs-core:Non-currentFinancialInstruments 5 2022-02-28 05055257 6 2021-03-01 2022-02-28 05055257 frs-core:CurrentFinancialInstruments 6 2022-02-28 05055257 frs-core:Non-currentFinancialInstruments 6 2022-02-28 05055257 7 2021-03-01 2022-02-28 05055257 frs-core:CurrentFinancialInstruments 7 2022-02-28 05055257 frs-core:Non-currentFinancialInstruments 7 2022-02-28 05055257 8 2021-03-01 2022-02-28 05055257 frs-core:CurrentFinancialInstruments 8 2022-02-28 05055257 frs-core:Non-currentFinancialInstruments 8 2022-02-28 05055257 9 2021-03-01 2022-02-28 05055257 frs-core:CurrentFinancialInstruments 9 2022-02-28 05055257 frs-core:Non-currentFinancialInstruments 9 2022-02-28 05055257 10 2021-03-01 2022-02-28 05055257 frs-core:CurrentFinancialInstruments 10 2022-02-28 05055257 frs-core:Non-currentFinancialInstruments 10 2022-02-28 05055257 11 2021-03-01 2022-02-28 05055257 frs-core:CurrentFinancialInstruments 11 2022-02-28 05055257 frs-core:Non-currentFinancialInstruments 11 2022-02-28 05055257 12 2021-03-01 2022-02-28 05055257 frs-core:CurrentFinancialInstruments 12 2022-02-28 05055257 frs-core:Non-currentFinancialInstruments 12 2022-02-28 05055257 13 2021-03-01 2022-02-28 05055257 frs-core:CurrentFinancialInstruments 13 2022-02-28 05055257 frs-core:Non-currentFinancialInstruments 13 2022-02-28 05055257 14 2021-03-01 2022-02-28 05055257 frs-core:CurrentFinancialInstruments 14 2022-02-28 05055257 frs-core:Non-currentFinancialInstruments 14 2022-02-28 05055257 15 2021-03-01 2022-02-28 05055257 frs-core:CurrentFinancialInstruments 15 2022-02-28 05055257 frs-core:Non-currentFinancialInstruments 15 2022-02-28 05055257 16 2021-03-01 2022-02-28 05055257 frs-core:CurrentFinancialInstruments 16 2022-02-28 05055257 frs-core:Non-currentFinancialInstruments 16 2022-02-28 05055257 17 2021-03-01 2022-02-28 05055257 frs-core:CurrentFinancialInstruments 17 2022-02-28 05055257 frs-core:Non-currentFinancialInstruments 17 2022-02-28 05055257 18 2021-03-01 2022-02-28 05055257 frs-core:CurrentFinancialInstruments 18 2022-02-28 05055257 frs-core:Non-currentFinancialInstruments 18 2022-02-28 05055257 19 2021-03-01 2022-02-28 05055257 frs-core:CurrentFinancialInstruments 19 2022-02-28 05055257 frs-core:Non-currentFinancialInstruments 19 2022-02-28 05055257 20 2021-03-01 2022-02-28 05055257 frs-core:CurrentFinancialInstruments 20 2022-02-28 05055257 frs-core:Non-currentFinancialInstruments 20 2022-02-28 05055257 dpl-frs:Item1 2021-03-01 2022-02-28 05055257 dpl-frs:Item1 2021-02-28 05055257 dpl-frs:Item1 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 05055257 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 05055257 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 05055257 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-02-28 05055257 dpl-frs:Item2 2021-03-01 2022-02-28 05055257 dpl-frs:Item2 2021-02-28 05055257 dpl-frs:Item2 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 05055257 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 05055257 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 05055257 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 05055257 dpl-frs:Item3 2021-03-01 2022-02-28 05055257 dpl-frs:Item3 2021-02-28 05055257 dpl-frs:Item3 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 05055257 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 05055257 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 05055257 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 05055257 dpl-frs:Item4 2021-03-01 2022-02-28 05055257 dpl-frs:Item4 2021-02-28 05055257 dpl-frs:Item4 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 05055257 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 05055257 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 05055257 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 05055257 dpl-frs:Item5 2021-03-01 2022-02-28 05055257 dpl-frs:Item5 2021-02-28 05055257 dpl-frs:Item5 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 05055257 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 05055257 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 05055257 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 05055257 dpl-frs:Item6 2021-03-01 2022-02-28 05055257 dpl-frs:Item6 2021-02-28 05055257 dpl-frs:Item6 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 05055257 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 05055257 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 05055257 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 05055257 dpl-frs:Item7 2021-03-01 2022-02-28 05055257 dpl-frs:Item7 2021-02-28 05055257 dpl-frs:Item7 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 05055257 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 05055257 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 05055257 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 05055257 dpl-frs:Item8 2021-03-01 2022-02-28 05055257 dpl-frs:Item8 2021-02-28 05055257 dpl-frs:Item8 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 05055257 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 05055257 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 05055257 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 05055257 dpl-frs:Item9 2021-03-01 2022-02-28 05055257 dpl-frs:Item9 2021-02-28 05055257 dpl-frs:Item9 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 05055257 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 05055257 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 05055257 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 05055257 dpl-frs:Item10 2021-03-01 2022-02-28 05055257 dpl-frs:Item10 2021-02-28 05055257 dpl-frs:Item10 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 05055257 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 05055257 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 05055257 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 05055257 dpl-frs:Item11 2021-03-01 2022-02-28 05055257 dpl-frs:Item11 2021-02-28 05055257 dpl-frs:Item11 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 05055257 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 05055257 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 05055257 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 05055257 dpl-frs:Item12 2021-03-01 2022-02-28 05055257 dpl-frs:Item12 2021-02-28 05055257 dpl-frs:Item12 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 05055257 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 05055257 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 05055257 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 05055257 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 05055257 1 2021-03-01 2022-02-28 05055257 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 05055257
Dreamsland Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2023
Lichfield & Co.
Chartered Accountants
91 Sunnyhill Road
Streatham
London
SW16 2UG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05055257
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 119,519 120,774
119,519 120,774
CURRENT ASSETS
Debtors 5 88,270 87,394
Cash at bank and in hand 755 4,140
89,025 91,534
Creditors: Amounts Falling Due Within One Year 6 (54,226 ) (37,229 )
NET CURRENT ASSETS (LIABILITIES) 34,799 54,305
TOTAL ASSETS LESS CURRENT LIABILITIES 154,318 175,079
Creditors: Amounts Falling Due After More Than One Year 7 (31,992 ) (75,205 )
PROVISIONS FOR LIABILITIES
Provisions For Charges (26,499 ) -
NET ASSETS 95,827 99,874
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 95,825 99,872
SHAREHOLDERS' FUNDS 95,827 99,874
Page 1
Page 2
For the year ending 28 February 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 Profit and Loss Account.
On behalf of the board
Dr Neeraj Patil
Director
18/01/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dreamsland Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05055257 . The registered office is 17 Lawrence Hill Road, Dartford, London, DA1 3AG.
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. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Leasehold Straight line over 125 years
Fixtures & Fittings 25% p.a. on reducing blance basis.
Computer Equipment 25% p.a. on reducing blance basis.
2.4. 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 years 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 assets reflect 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2022 129,091 4,280 29,375 162,746
Additions - - 1,363 1,363
As at 28 February 2023 129,091 4,280 30,738 164,109
Depreciation
As at 1 March 2022 13,295 4,156 24,521 41,972
Provided during the period 1,033 31 1,554 2,618
As at 28 February 2023 14,328 4,187 26,075 44,590
Net Book Value
As at 28 February 2023 114,763 93 4,663 119,519
As at 1 March 2022 115,796 124 4,854 120,774
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 86,931 86,863
VAT 1,339 531
88,270 87,394
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 2,457 2,457
Corporation tax - 1,494
Other creditors 2,257 2,257
Accruals and deferred income 1,400 1,060
Directors' loan accounts 48,112 29,961
54,226 37,229
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 31,992 75,205
31,992 75,205
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
Included within creditors are the following loans payable to directors:
As at 1 March 2022 Amounts advanced Amounts repaid Amounts written off As at 28 February 2023
£ £ £ £ £
Dr Neeraj Patil 29,961 18,151 - - 48,112
The above loan is unsecured, interest free and repayable on demand.
Page 5