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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 03389614 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 03389614 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 03389614 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 03389614 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 03389614 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 03389614 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 03389614 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 03389614 frs-core:UnlistedNon-exchangeTraded 2022-06-30 03389614 frs-core:UnlistedNon-exchangeTraded 2021-06-30 03389614 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 03389614 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03389614 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03389614 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03389614 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03389614 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03389614 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03389614 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 03389614 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 03389614 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03389614 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03389614 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03389614 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03389614 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 03389614 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03389614 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03389614 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03389614 dpl-frs:CostSales 2021-07-01 2022-06-30 03389614 dpl-frs:CostSales 2021-06-30 03389614 dpl-frs:CostSales 2022-06-30 03389614 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 03389614 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 03389614 frs-bus:Director1 2021-07-01 2022-06-30 03389614 frs-bus:Director1 2021-06-30 03389614 frs-bus:Director1 2022-06-30 03389614 frs-bus:Director2 2021-07-01 2022-06-30 03389614 frs-bus:Director2 2021-06-30 03389614 frs-bus:Director2 2022-06-30 03389614 1 2021-07-01 2022-06-30 03389614 frs-core:CurrentFinancialInstruments 1 2022-06-30 03389614 frs-core:Non-currentFinancialInstruments 1 2022-06-30 03389614 2 2021-07-01 2022-06-30 03389614 frs-core:CurrentFinancialInstruments 2 2022-06-30 03389614 frs-core:Non-currentFinancialInstruments 2 2022-06-30 03389614 3 2021-07-01 2022-06-30 03389614 frs-core:CurrentFinancialInstruments 3 2022-06-30 03389614 frs-core:Non-currentFinancialInstruments 3 2022-06-30 03389614 4 2021-07-01 2022-06-30 03389614 frs-core:CurrentFinancialInstruments 4 2022-06-30 03389614 frs-core:Non-currentFinancialInstruments 4 2022-06-30 03389614 5 2021-07-01 2022-06-30 03389614 frs-core:CurrentFinancialInstruments 5 2022-06-30 03389614 frs-core:Non-currentFinancialInstruments 5 2022-06-30 03389614 6 2021-07-01 2022-06-30 03389614 frs-core:CurrentFinancialInstruments 6 2022-06-30 03389614 frs-core:Non-currentFinancialInstruments 6 2022-06-30 03389614 7 2021-07-01 2022-06-30 03389614 frs-core:CurrentFinancialInstruments 7 2022-06-30 03389614 frs-core:Non-currentFinancialInstruments 7 2022-06-30 03389614 8 2021-07-01 2022-06-30 03389614 frs-core:CurrentFinancialInstruments 8 2022-06-30 03389614 frs-core:Non-currentFinancialInstruments 8 2022-06-30 03389614 9 2021-07-01 2022-06-30 03389614 frs-core:CurrentFinancialInstruments 9 2022-06-30 03389614 frs-core:Non-currentFinancialInstruments 9 2022-06-30 03389614 10 2021-07-01 2022-06-30 03389614 frs-core:CurrentFinancialInstruments 10 2022-06-30 03389614 frs-core:Non-currentFinancialInstruments 10 2022-06-30 03389614 11 2021-07-01 2022-06-30 03389614 frs-core:CurrentFinancialInstruments 11 2022-06-30 03389614 frs-core:Non-currentFinancialInstruments 11 2022-06-30 03389614 12 2021-07-01 2022-06-30 03389614 frs-core:CurrentFinancialInstruments 12 2022-06-30 03389614 frs-core:Non-currentFinancialInstruments 12 2022-06-30 03389614 13 2021-07-01 2022-06-30 03389614 frs-core:CurrentFinancialInstruments 13 2022-06-30 03389614 frs-core:Non-currentFinancialInstruments 13 2022-06-30 03389614 14 2021-07-01 2022-06-30 03389614 frs-core:CurrentFinancialInstruments 14 2022-06-30 03389614 frs-core:Non-currentFinancialInstruments 14 2022-06-30 03389614 15 2021-07-01 2022-06-30 03389614 frs-core:CurrentFinancialInstruments 15 2022-06-30 03389614 frs-core:Non-currentFinancialInstruments 15 2022-06-30 03389614 16 2021-07-01 2022-06-30 03389614 frs-core:CurrentFinancialInstruments 16 2022-06-30 03389614 frs-core:Non-currentFinancialInstruments 16 2022-06-30 03389614 17 2021-07-01 2022-06-30 03389614 frs-core:CurrentFinancialInstruments 17 2022-06-30 03389614 frs-core:Non-currentFinancialInstruments 17 2022-06-30 03389614 18 2021-07-01 2022-06-30 03389614 frs-core:CurrentFinancialInstruments 18 2022-06-30 03389614 frs-core:Non-currentFinancialInstruments 18 2022-06-30 03389614 19 2021-07-01 2022-06-30 03389614 frs-core:CurrentFinancialInstruments 19 2022-06-30 03389614 frs-core:Non-currentFinancialInstruments 19 2022-06-30 03389614 20 2021-07-01 2022-06-30 03389614 frs-core:CurrentFinancialInstruments 20 2022-06-30 03389614 frs-core:Non-currentFinancialInstruments 20 2022-06-30 03389614 dpl-frs:Item1 2021-07-01 2022-06-30 03389614 dpl-frs:Item1 2021-06-30 03389614 dpl-frs:Item1 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 03389614 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 03389614 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 03389614 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 03389614 dpl-frs:Item2 2021-07-01 2022-06-30 03389614 dpl-frs:Item2 2021-06-30 03389614 dpl-frs:Item2 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 03389614 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 03389614 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 03389614 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 03389614 dpl-frs:Item3 2021-07-01 2022-06-30 03389614 dpl-frs:Item3 2021-06-30 03389614 dpl-frs:Item3 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 03389614 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 03389614 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 03389614 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 03389614 dpl-frs:Item4 2021-07-01 2022-06-30 03389614 dpl-frs:Item4 2021-06-30 03389614 dpl-frs:Item4 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 03389614 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 03389614 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 03389614 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 03389614 dpl-frs:Item5 2021-07-01 2022-06-30 03389614 dpl-frs:Item5 2021-06-30 03389614 dpl-frs:Item5 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 03389614 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 03389614 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 03389614 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 03389614 dpl-frs:Item6 2021-07-01 2022-06-30 03389614 dpl-frs:Item6 2021-06-30 03389614 dpl-frs:Item6 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 03389614 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 03389614 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 03389614 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 03389614 dpl-frs:Item7 2021-07-01 2022-06-30 03389614 dpl-frs:Item7 2021-06-30 03389614 dpl-frs:Item7 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 03389614 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 03389614 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 03389614 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 03389614 dpl-frs:Item8 2021-07-01 2022-06-30 03389614 dpl-frs:Item8 2021-06-30 03389614 dpl-frs:Item8 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 03389614 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 03389614 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 03389614 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 03389614 dpl-frs:Item9 2021-07-01 2022-06-30 03389614 dpl-frs:Item9 2021-06-30 03389614 dpl-frs:Item9 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 03389614 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 03389614 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 03389614 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 03389614 dpl-frs:Item10 2021-07-01 2022-06-30 03389614 dpl-frs:Item10 2021-06-30 03389614 dpl-frs:Item10 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 03389614 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 03389614 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 03389614 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 03389614 dpl-frs:Item11 2021-07-01 2022-06-30 03389614 dpl-frs:Item11 2021-06-30 03389614 dpl-frs:Item11 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 03389614 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 03389614 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 03389614 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 03389614 dpl-frs:Item12 2021-07-01 2022-06-30 03389614 dpl-frs:Item12 2021-06-30 03389614 dpl-frs:Item12 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 03389614 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 03389614 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 03389614 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 03389614 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 03389614 1 2021-07-01 2022-06-30 03389614 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 03389614
Daft Life Limited
Financial Statements
For The Year Ended 30 June 2023
MSE Business Management LLP
Association of Chartered Certified Accountants
1st Floor
104 Oxford Street
London
Greater London
W1D 1LP
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03389614
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 38,117 36,554
38,117 36,554
CURRENT ASSETS
Debtors 5 4,255,891 1,619,526
Cash at bank and in hand 5,040,518 2,302,499
9,296,409 3,922,025
Creditors: Amounts Falling Due Within One Year 6 (7,457,933 ) (2,651,774 )
NET CURRENT ASSETS (LIABILITIES) 1,838,476 1,270,251
TOTAL ASSETS LESS CURRENT LIABILITIES 1,876,593 1,306,805
NET ASSETS 1,876,593 1,306,805
CAPITAL AND RESERVES
Called up share capital 7 74 74
Capital redemption reserve 26 26
Profit and Loss Account 1,876,493 1,306,705
SHAREHOLDERS' FUNDS 1,876,593 1,306,805
Page 1
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 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
Mr T Bangalter
Director
31/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Daft Life Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03389614 . The registered office is 1st Floor, 104 Oxford Street, London, W1D 1LP.
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 invoiced value of goods and services supplied by the company net of Value Added Tax.
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:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% straight line
Computer Equipment 25% reducing balance
2.4. Financial Instruments
The company has only basic financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Corporation 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 year 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2022 586,507 10,939 95,213 692,659
Additions - 652 15,440 16,092
As at 30 June 2023 586,507 11,591 110,653 708,751
Depreciation
As at 1 July 2022 557,201 5,471 93,433 656,105
Provided during the period 7,327 2,897 4,305 14,529
As at 30 June 2023 564,528 8,368 97,738 670,634
Net Book Value
As at 30 June 2023 21,979 3,223 12,915 38,117
As at 1 July 2022 29,306 5,468 1,780 36,554
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,764,629 1,176,193
Prepayments and accrued income 447,891 421,926
Other debtors 43,371 21,407
4,255,891 1,619,526
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 294,315 533,759
Corporation tax 115,496 3,467
VAT 303,807 10,042
Other creditors 480,415 289,140
Accruals and deferred income 6,257,269 1,806,975
Directors' loan accounts 6,631 8,391
7,457,933 2,651,774
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 74 74
Page 4