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REGISTERED NUMBER: 06926238 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2023

for

D & L Entertainment Ltd.

D & L Entertainment Ltd. (Registered number: 06926238)






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


D & L Entertainment Ltd.

Company Information
for the Year Ended 31 May 2023







DIRECTORS: D L Bennett
Mrs L Bennett





SECRETARY: D L Bennett





REGISTERED OFFICE: 9 St George's Yard
Farnham
Surrey
GU9 7LW





REGISTERED NUMBER: 06926238 (England and Wales)





ACCOUNTANTS: Blackwood Futcher & Co.
Chartered Accountants
9 St George's Yard
Farnham
Surrey
GU9 7LW

D & L Entertainment Ltd. (Registered number: 06926238)

Balance Sheet
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investments 5 1 1
1 1

CURRENT ASSETS
Debtors 6 96,157 81,870
Cash at bank 7 1,764
96,164 83,634
CREDITORS
Amounts falling due within one year 7 71,422 58,182
NET CURRENT ASSETS 24,742 25,452
TOTAL ASSETS LESS CURRENT
LIABILITIES

24,743

25,453

CREDITORS
Amounts falling due after more than one
year

8

24,638

25,363
NET ASSETS 105 90

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 103 88
SHAREHOLDERS' FUNDS 105 90

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 18 January 2024 and were signed on its behalf by:





D L Bennett - Director


D & L Entertainment Ltd. (Registered number: 06926238)

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

1. STATUTORY INFORMATION

D & L Entertainment Ltd. 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 of the company ballroom dancing & judging activities and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on cost

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.

Foreign currencies
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Impairment of non-financial assets
At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

If an impairment loss is subsequently reversed, the carrying amount of the asset or group of related assets is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset or group of related assets in prior periods. A reversal of an impairment loss is recognised immediately in profit or loss.

D & L Entertainment Ltd. (Registered number: 06926238)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2022
and 31 May 2023 1,747
DEPRECIATION
At 1 June 2022
and 31 May 2023 1,747
NET BOOK VALUE
At 31 May 2023 -

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 June 2022
and 31 May 2023 1
NET BOOK VALUE
At 31 May 2023 1
At 31 May 2022 1

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 906 -
Other debtors 95,251 81,870
96,157 81,870

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans and overdrafts 5,028 5,230
Taxation and social security 7,003 6,417
Other creditors 59,391 46,535
71,422 58,182

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans 24,638 25,363

D & L Entertainment Ltd. (Registered number: 06926238)

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 directors subsisted during the years ended 31 May 2023 and 31 May 2022:

31.5.23 31.5.22
£    £   
D L Bennett
Balance outstanding at start of year 30,754 8,931
Amounts advanced 39,979 71,047
Amounts repaid (27,984 ) (49,224 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 42,749 30,754

Mrs L Bennett
Balance outstanding at start of year 30,753 8,931
Amounts advanced 39,324 71,047
Amounts repaid (27,329 ) (49,225 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 42,748 30,753

The maximum amount outstanding during the year and due to the company by Mr D L Bennett was £54,326 2022 - £65,428).

The maximum amount outstanding during the year and due to the company by Mrs L Bennett was £56,791 (2022- £65,428).

No interest was paid during the year on these balances.