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REGISTERED NUMBER: 05807873 (England and Wales)


















Unaudited Financial Statements

for the Year Ended 31 May 2023

for

Dal Technical Services Limited

Dal Technical Services Limited (Registered number: 05807873)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Dal Technical Services Limited

Company Information
for the Year Ended 31 May 2023







DIRECTORS: A Naylor
A J Naylor





SECRETARY: Mrs L Meredith





REGISTERED OFFICE: 14 Crown Close
Formby
Liverpool
Merseyside
L37 4ET





REGISTERED NUMBER: 05807873 (England and Wales)





ACCOUNTANTS: Harding & Humphries
5 Victoria Buildings
Victoria Road
Freshfield
Liverpool
Merseyside
L37 7DB

Dal Technical Services Limited (Registered number: 05807873)

Balance Sheet
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,160 1,727

CURRENT ASSETS
Debtors 5 100,947 155,106
Cash at bank 21,162 13,018
122,109 168,124
CREDITORS
Amounts falling due within one year 6 111,340 142,149
NET CURRENT ASSETS 10,769 25,975
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,929

27,702

PROVISIONS FOR LIABILITIES 7 410 328
NET ASSETS 12,519 27,374

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 12,518 27,373
SHAREHOLDERS' FUNDS 12,519 27,374

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 March 2024 and were signed on its behalf by:





A Naylor - Director


Dal Technical Services Limited (Registered number: 05807873)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

Dal Technical Services 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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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.

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 5 (2022 - 5 ) .

Dal Technical Services Limited (Registered number: 05807873)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 June 2022 2,638 17,450 20,088
Additions 1,154 - 1,154
At 31 May 2023 3,792 17,450 21,242
DEPRECIATION
At 1 June 2022 2,138 16,223 18,361
Charge for year 414 307 721
At 31 May 2023 2,552 16,530 19,082
NET BOOK VALUE
At 31 May 2023 1,240 920 2,160
At 31 May 2022 500 1,227 1,727

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 55,152 92,875
Other debtors 45,795 62,231
100,947 155,106

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade creditors 40,907 53,626
Taxation and social security 58,580 76,676
Other creditors 11,853 11,847
111,340 142,149

7. PROVISIONS FOR LIABILITIES
31.5.23 31.5.22
£    £   
Deferred tax 410 328

Deferred
tax
£   
Balance at 1 June 2022 328
Provided during year 82
Movement in period
Balance at 31 May 2023 410

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.23 31.5.22
value: £    £   
1 Ordinary £1 1 1

Dal Technical Services Limited (Registered number: 05807873)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2023 and 31 May 2022:

31.5.23 31.5.22
£    £   
A Naylor
Balance outstanding at start of year 47,591 47,591
Amounts repaid (16,436 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 31,155 47,591

10. ULTIMATE CONTROLLING PARTY

The controlling party is A Naylor.