1 February 2023 v2024.6.1 limited_company_frs_102_section_1a_v1_1_1 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP117278742023-02-012024-01-31117278742024-01-31117278742023-01-3111727874core:WithinOneYear2023-01-3111727874core:AfterOneYear2024-01-3111727874core:AfterOneYear2023-01-3111727874core:ShareCapital2024-01-3111727874core:ShareCapital2023-01-3111727874core:RetainedEarningsAccumulatedLosses2024-01-3111727874core:RetainedEarningsAccumulatedLosses2023-01-3111727874bus:Director12023-02-012024-01-3111727874bus:RegisteredOffice2023-02-012024-01-3111727874core:PlantMachinery2023-02-012024-01-3111727874core:OfficeEquipment2023-02-012024-01-3111727874core:LandBuildings2023-02-012024-01-31117278742022-02-012023-01-3111727874core:LandBuildings2024-01-3111727874core:PlantMachinery2024-01-3111727874core:LandBuildings2023-02-0111727874core:PlantMachinery2023-02-01117278742023-02-0111727874core:LandBuildings2023-01-3111727874core:PlantMachinery2023-01-311172787412023-02-012024-01-3111727874countries:EnglandWales2023-02-012024-01-3111727874bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3111727874bus:PrivateLimitedCompanyLtd2023-02-012024-01-3111727874bus:SmallEntities2023-02-012024-01-3111727874bus:FullAccounts2023-02-012024-01-31
Company registration number:
11727874
Dartwood (Yorkshire) Limited
Unaudited Filleted Financial Statements for the year ended
31 January 2024
Dartwood (Yorkshire) Limited
Statement of Financial Position
31 January 2024
20242023
Note££
Fixed assets    
Tangible assets 5
10,134
 
11,209
 
Current assets    
Debtors 6
4,357
 
12,028
 
Cash at bank and in hand
250
 
667
 
4,607
 
12,695
 
Creditors: amounts falling due within one year 7 -  
(3,568
)
Net current assets
4,607
 
9,127
 
Total assets less current liabilities 14,741   20,336  
Creditors: amounts falling due after more than one year 8
(17,809
)
(20,323
)
Net (liabilities)/assets
(3,068
)
13
 
Capital and reserves    
Called up share capital
10
 
10
 
Profit and loss account
(3,078
)
3
 
Shareholders (deficit)/funds
(3,068
)
13
 
For the year ending
31 January 2024
, 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 their 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.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
13 March 2024
, and are signed on behalf of the board by:
C Wood
Director
Company registration number:
11727874
Dartwood (Yorkshire) Limited
Notes to the Financial Statements
Year ended
31 January 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
64 Lumb Lane
,
Roberttown
,
Liversedge
,
West Yorkshire
,
WF15 7NB
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Going concern

The financial statements have been prepared on the going concern basis, the Director has confirmed his ongoing support.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

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.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Plant and machinery
20% reducing balance
Office equipment
33% reducing balance
Land and buildings
5% reducing balance

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.

4 Average number of employees

The average number of persons employed by the company during the year was
2
(2023:
2.00
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 February 2023
and
31 January 2024
9,499
 
5,181
 
14,680
 
Depreciation      
At
1 February 2023
910
 
2,561
 
3,471
 
Charge
455
 
620
 
1,075
 
At
31 January 2024
1,365
 
3,181
 
4,546
 
Carrying amount      
At
31 January 2024
8,134
 
2,000
 
10,134
 
At 31 January 2023
8,589
 
2,620
 
11,209
 

6 Debtors

20242023
££
Other debtors
4,357
 
12,028
 

7 Creditors: amounts falling due within one year

20242023
££
Taxation and social security -  
3,568
 

8 Creditors: amounts falling due after more than one year

20242023
££
Bank loans and overdrafts
17,809
 
20,323