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Registered number: 07669182
DORIAN GREY LIMITED
Financial Statements
For The Year Ended 30 June 2023
Tate Accounting Services
66 Summerdown Walk
Trowbridge
Wilts
BA14 0LE
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07669182
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 58,538 74,744
58,538 74,744
CURRENT ASSETS
Stocks 6 14,126 15,630
Debtors 7 11,126 158,699
Cash at bank and in hand 174,204 162,474
199,456 336,803
Creditors: Amounts Falling Due Within One Year 8 (57,272 ) (211,699 )
NET CURRENT ASSETS (LIABILITIES) 142,184 125,104
TOTAL ASSETS LESS CURRENT LIABILITIES 200,722 199,848
Creditors: Amounts Falling Due After More Than One Year 9 (20,928 ) (30,658 )
NET ASSETS 179,794 169,190
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 179,793 169,189
SHAREHOLDERS' FUNDS 179,794 169,190
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Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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
Mr Harald Bret
Director
26 March 2024
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. General Information
DORIAN GREY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07669182 . The registered office is 2 Saville Row, Bath, BA1 2QP.
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 comprises the value of goods and services supplied by the company, net of value added taxes.
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 10% Straight line
Plant & Machinery 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving items. 
2.5. 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
Sales, marketing and distribution 7 7
8 8
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4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2022 74,499
As at 30 June 2023 74,499
Amortisation
As at 1 July 2022 74,499
As at 30 June 2023 74,499
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2022 125,110 63,557 83,132 6,608 278,407
Additions - 2,029 402 167 2,598
Disposals - (1,162 ) (18,633 ) (3,599 ) (23,394 )
As at 30 June 2023 125,110 64,424 64,901 3,176 257,611
Depreciation
As at 1 July 2022 90,634 43,223 65,034 4,772 203,663
Provided during the period 5,746 5,542 4,004 391 15,683
Disposals - (966 ) (16,148 ) (3,159 ) (20,273 )
As at 30 June 2023 96,380 47,799 52,890 2,004 199,073
Net Book Value
As at 30 June 2023 28,730 16,625 12,011 1,172 58,538
As at 1 July 2022 34,476 20,334 18,098 1,836 74,744
6. Stocks
2023 2022
£ £
Stock 14,126 15,630
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,203 -
Prepayments and accrued income 8,923 7,976
Other debtors - 150,723
11,126 158,699
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 13,768 17,341
Bank loans and overdrafts 10,648 10,648
Corporation tax 5,795 24,208
Other taxes and social security 1,866 -
VAT 12,635 18,070
Net wages 2,068 1,915
Accruals and deferred income 9,599 11,653
Director's loan account 893 127,864
57,272 211,699
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 20,928 30,658
20,928 30,658
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr Harald Bret by virtue of his ownership of 100% of the issued share capital in the company.
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