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DALE OF HARLEY STREET LIMITED

Registered Number
07673857
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

DALE OF HARLEY STREET LIMITED
Company Information
for the year from 1 July 2022 to 30 June 2023

Directors

SWALLOW, Dale Derick
SWALLOW, Margaret

Registered Address

8 Devonshire Place
West Central
London
W1G 6HP

Registered Number

07673857 (England and Wales)
DALE OF HARLEY STREET LIMITED
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets696,414127,883
Tangible assets7202,095238,778
298,509366,661
Current assets
Stocks95,00095,000
Debtors213,827230,364
Cash at bank and on hand42,60513,020
351,432338,384
Creditors amounts falling due within one year(77,103)(88,877)
Net current assets (liabilities)274,329249,507
Total assets less current liabilities572,838616,168
Creditors amounts falling due after one year8(521,362)(559,954)
Provisions for liabilities(26,731)(33,774)
Net assets24,74522,440
Capital and reserves
Called up share capital100100
Profit and loss account24,64522,340
Shareholders' funds24,74522,440
The financial statements were approved and authorised for issue by the Board of Directors on 26 March 2024, and are signed on its behalf by:
SWALLOW, Dale Derick
Director
Registered Company No. 07673857
DALE OF HARLEY STREET LIMITED
Notes to the Financial Statements
for the year ended 30 June 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
4.Accounting policies
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Intangible assets policy
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years. Further goodwill was purchased in 2015, 2016, 2017 and 2018.
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Government grants and other government assistance policy
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Going concern
At the time of approving the financial statements and having due regard to the impact of COVID-19, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
5.Employee information

20232022
Average number of employees during the year36
6.Intangible assets

Total

£
Cost or valuation
At 01 July 22499,325
At 30 June 23499,325
Amortisation and impairment
At 01 July 22371,442
Charge for year31,469
At 30 June 23402,911
Net book value
At 30 June 2396,414
At 30 June 22127,883
7.Property, plant and equipment

Total

£
Cost or valuation
At 01 July 22484,734
At 30 June 23484,734
Depreciation and impairment
At 01 July 22245,955
Charge for year36,684
At 30 June 23282,639
Net book value
At 30 June 23202,095
At 30 June 22238,778
8.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts521,362559,954
Total521,362559,954
Secured bank loans of £375 (2022 £311,582) are included within creditors.