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REGISTERED NUMBER: 11491796 (England and Wales)













DE LA BECHE LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023






DE LA BECHE LIMITED (REGISTERED NUMBER: 11491796)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DE LA BECHE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTORS: H T Metcalfe
R R Amos





REGISTERED OFFICE: 3 New Mill Court
Enterprise Park
Swansea
SA7 9FG





REGISTERED NUMBER: 11491796 (England and Wales)





ACCOUNTANTS: Carr, Jenkins & Hood
3 New Mill Court
Enterprise Park
Swansea
SA7 9FG

DE LA BECHE LIMITED (REGISTERED NUMBER: 11491796)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 258,172 259,628

CURRENT ASSETS
Stocks 10,760 9,164
Debtors 5 146,380 107,579
Cash at bank 63,162 31,953
220,302 148,696
CREDITORS
Amounts falling due within one year 6 338,193 269,759
NET CURRENT LIABILITIES (117,891 ) (121,063 )
TOTAL ASSETS LESS CURRENT LIABILITIES 140,281 138,565

CREDITORS
Amounts falling due after more than one
year

7

(117,860

)

(124,708

)

PROVISIONS FOR LIABILITIES (9,765 ) (11,697 )
NET ASSETS 12,656 2,160

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 12,554 2,058
SHAREHOLDERS' FUNDS 12,656 2,160

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

DE LA BECHE LIMITED (REGISTERED NUMBER: 11491796)

BALANCE SHEET - continued
31 OCTOBER 2023


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 12 March 2024 and were signed on its behalf by:





H T Metcalfe - Director


DE LA BECHE LIMITED (REGISTERED NUMBER: 11491796)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023


1. STATUTORY INFORMATION

De La Beche Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold improvements - Over 20 years
Plant and machinery - 25% on cost
Fixtures and fittings - 15% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

DE LA BECHE LIMITED (REGISTERED NUMBER: 11491796)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2022 - 15 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Leasehold Plant and and
improvements machinery fittings Totals
£    £    £    £   
COST
At 1 November 2022 236,369 72,129 49,811 358,309
Additions 21,960 6,421 9,884 38,265
At 31 October 2023 258,329 78,550 59,695 396,574
DEPRECIATION
At 1 November 2022 32,736 44,836 21,109 98,681
Charge for year 12,390 19,038 8,293 39,721
At 31 October 2023 45,126 63,874 29,402 138,402
NET BOOK VALUE
At 31 October 2023 213,203 14,676 30,293 258,172
At 31 October 2022 203,633 27,293 28,702 259,628

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 54,382 57,590
Amounts owed by group undertakings 9,759 9,759
Other debtors 82,239 40,230
146,380 107,579

DE LA BECHE LIMITED (REGISTERED NUMBER: 11491796)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 4,140 4,800
Trade creditors 19,509 9,186
Amounts owed to group undertakings 86,883 86,883
Taxation and social security 43,731 35,268
Other creditors 183,930 133,622
338,193 269,759

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 7,152 10,750
Other creditors 110,708 113,958
117,860 124,708

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 11,292 15,550

A fixed and floating charge is held on the company's assets by Lloyds Bank Plc