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Registered Number: 07918657
England and Wales

 

 

 

D & L PROCUREMENT SERVICES LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 83,738    1,665 
83,738    1,665 
Current assets      
Investments 13    13 
Cash at bank and in hand 190,033    153,106 
190,046    153,119 
Creditors: amount falling due within one year (14,713)   (490)
Net current assets 175,333    152,629 
 
Total assets less current liabilities 259,071    154,294 
Creditors: amount falling due after more than one year (21,260)   1 
Net assets 237,811    154,295 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 237,809    154,293 
Shareholder's funds 237,811    154,295 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 22 February 2024 and were signed by:


-------------------------------
Mr David Evans
Director
1
General Information
D & L Procurement Services Limited is a private company, limited by shares, registered in England and Wales, registration number 07918657, registration address The Counting House 4A Moss Lane, Swinton, Manchester, M27 9SA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 August 2022   5,009    5,009 
Additions 96,850      96,850 
Disposals    
At 31 July 2023 96,850    5,009    101,859 
Depreciation
At 01 August 2022   3,344    3,344 
Charge for year 14,528    249    14,777 
On disposals    
At 31 July 2023 14,528    3,593    18,121 
Net book values
Closing balance as at 31 July 2023 82,322    1,416    83,738 
Opening balance as at 01 August 2022   1,665    1,665 


2