1 31/05/2023 2023-05-31 false false false false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2022-06-01 Sage Accounts Production 21.0 - FRS102_2021 xbrli:pure xbrli:shares iso4217:GBP 09614972 2022-06-01 2023-05-31 09614972 2023-05-31 09614972 2022-05-31 09614972 2021-06-01 2022-05-31 09614972 2022-05-31 09614972 core:MotorVehicles 2022-06-01 2023-05-31 09614972 bus:RegisteredOffice 2022-06-01 2023-05-31 09614972 bus:Director1 2022-06-01 2023-05-31 09614972 core:FurnitureFittingsToolsEquipment 2022-05-31 09614972 core:MotorVehicles 2022-05-31 09614972 core:FurnitureFittingsToolsEquipment 2023-05-31 09614972 core:MotorVehicles 2023-05-31 09614972 core:WithinOneYear 2023-05-31 09614972 core:WithinOneYear 2022-05-31 09614972 core:AfterOneYear 2023-05-31 09614972 core:AfterOneYear 2022-05-31 09614972 core:ShareCapital 2023-05-31 09614972 core:ShareCapital 2022-05-31 09614972 core:RetainedEarningsAccumulatedLosses 2023-05-31 09614972 core:RetainedEarningsAccumulatedLosses 2022-05-31 09614972 core:FurnitureFittingsToolsEquipment 2022-06-01 2023-05-31 09614972 core:FurnitureFittingsToolsEquipment 2022-05-31 09614972 core:MotorVehicles 2022-05-31 09614972 bus:Director1 2023-05-31 09614972 bus:SmallEntities 2022-06-01 2023-05-31 09614972 bus:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 09614972 bus:FullAccounts 2022-06-01 2023-05-31 09614972 bus:SmallCompaniesRegimeForAccounts 2022-06-01 2023-05-31 09614972 bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31
Company registration number: 09614972
Dot Day Limited
Unaudited filleted financial statements
31 May 2023
Dot Day Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Dot Day Limited
Directors and other information
Director Ms Dorothy Sullivan
Company number 09614972
Registered office 11 Poles Hill
Chesham
Buckinghamshire
HP5 2QP
Dot Day Limited
Statement of financial position
31 May 2023
2023 2022
Note £ £ £ £
Fixed assets
Tangible assets 5 19,869 23,068
_______ _______
19,869 23,068
Current assets
Debtors 6 8,989 12,940
Cash at bank and in hand 112,758 114,209
_______ _______
121,747 127,149
Creditors: amounts falling due
within one year 7 ( 38,635) ( 59,534)
_______ _______
Net current assets 83,112 67,615
_______ _______
Total assets less current liabilities 102,981 90,683
Creditors: amounts falling due
after more than one year 8 ( 10,442) ( 14,627)
_______ _______
Net assets 92,539 76,056
_______ _______
Capital and reserves
Called up share capital 1 1
Profit and loss account 92,538 76,055
_______ _______
Shareholders funds 92,539 76,056
_______ _______
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 05 February 2024 , and are signed on behalf of the board by:
Ms Dorothy Sullivan
Director
Company registration number: 09614972
Dot Day Limited
Notes to the financial statements
Year ended 31 May 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 11 Poles Hill, Chesham, Buckinghamshire, HP5 2QP.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.
When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
No provision for deferred taxation has been provided for in the financial statements, due to the amount not being material.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 10 to 25 % straight line
Motor vehicles - 20 % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2022: 1 ).
5. Tangible assets
Fixtures, fittings and equipment Motor vehicles Total
£ £ £
Cost
At 1 June 2022 10,205 25,438 35,643
Additions 292 4,053 4,345
_______ _______ _______
At 31 May 2023 10,497 29,491 39,988
_______ _______ _______
Depreciation
At 1 June 2022 2,400 10,175 12,575
Charge for the year 1,646 5,898 7,544
_______ _______ _______
At 31 May 2023 4,046 16,073 20,119
_______ _______ _______
Carrying amount
At 31 May 2023 6,451 13,418 19,869
_______ _______ _______
At 31 May 2022 7,805 15,263 23,068
_______ _______ _______
6. Debtors
2023 2022
£ £
Trade debtors 8,989 5,556
Other debtors - 7,384
_______ _______
8,989 12,940
_______ _______
7. Creditors: amounts falling due within one year
2023 2022
£ £
Trade creditors 247 1,440
Corporation tax 22,228 11,696
Social security and other taxes 9,347 6,913
Other creditors 6,813 39,485
_______ _______
38,635 59,534
_______ _______
8. Creditors: amounts falling due after more than one year
2023 2022
£ £
Other creditors 10,442 14,627
_______ _______
9. Directors advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2023
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
Ms Dorothy Sullivan - ( 594) ( 594)
_______ _______ _______
2022
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
Ms Dorothy Sullivan - - -
_______ _______ _______