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Company Registration No. 11456678 (England and Wales)
DCA Refinishing Ltd Unaudited accounts for the year ended 31 December 2023
DCA Refinishing Ltd Unaudited accounts Contents
Page
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DCA Refinishing Ltd Company Information for the year ended 31 December 2023
Director
Mr B Wright
Company Number
11456678 (England and Wales)
Registered Office
40 Glebe Fields Curdworth Sutton Coldfield West Midlands B76 9ES England
Accountants
Pink Diamond Accountants Ltd Union House 111 New Union Street Coventry West Midlands CV1 2NT
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DCA Refinishing Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
42,549 
11,923 
Current assets
Inventories
24,100 
57,355 
Debtors
9,712 
10,849 
Cash at bank and in hand
6,168 
38,768 
39,980 
106,972 
Creditors: amounts falling due within one year
(58,746)
(61,622)
Net current (liabilities)/assets
(18,766)
45,350 
Total assets less current liabilities
23,783 
57,273 
Creditors: amounts falling due after more than one year
(32,114)
(41,204)
Net (liabilities)/assets
(8,331)
16,069 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(8,332)
16,068 
Shareholders' funds
(8,331)
16,069 
For the year ending 31 December 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 February 2024 and were signed on its behalf by
Mr B Wright Director Company Registration No. 11456678
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DCA Refinishing Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
DCA Refinishing Ltd is a private company, limited by shares, registered in England and Wales, registration number 11456678. The registered office is 40 Glebe Fields, Curdworth, Sutton Coldfield, West Midlands, B76 9ES, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years straight line
Fixtures & fittings
4 years straight line
Computer equipment
4 years straight line
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2023
12,906 
1,349 
11,674 
25,929 
Additions
42,535 
- 
- 
42,535 
Disposals
- 
- 
(3)
(3)
At 31 December 2023
55,441 
1,349 
11,671 
68,461 
Depreciation
At 1 January 2023
2,581 
1,201 
10,224 
14,006 
Charge for the year
11,088 
74 
747 
11,909 
On disposals
- 
- 
(3)
(3)
At 31 December 2023
13,669 
1,275 
10,968 
25,912 
Net book value
At 31 December 2023
41,772 
74 
703 
42,549 
At 31 December 2022
10,325 
148 
1,450 
11,923 
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DCA Refinishing Ltd Notes to the Accounts for the year ended 31 December 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
398 
- 
Trade debtors
4,096 
780 
Deferred tax asset
5,218 
2,869 
Accrued income and prepayments
- 
7,200 
9,712 
10,849 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
3,534 
3,534 
VAT
- 
1,120 
Trade creditors
481 
9,125 
Taxes and social security
- 
2,817 
Other creditors
3,821 
665 
Loans from directors
50,910 
44,361 
58,746 
61,622 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
32,114 
41,204 
8
Capital commitments
2023 
2022 
£ 
£ 
There are no capital commitments.
9
Contingent liabilities
There are no contingent liabilities.
10
Average number of employees
During the year the average number of employees was 4 (2022: 3).
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