D&A Leisure Limited 04559328 true 2022-07-01 2023-06-30 2023-06-30 The principal activity of the company is Vending sales Digita Accounts Production Advanced 6.30.9574.0 true Mr Allen George Russell 04559328 2022-07-01 2023-06-30 04559328 2023-06-30 04559328 bus:OrdinaryShareClass1 2023-06-30 04559328 core:RetainedEarningsAccumulatedLosses 2023-06-30 04559328 core:ShareCapital 2023-06-30 04559328 core:CurrentFinancialInstruments core:WithinOneYear 2023-06-30 04559328 core:Non-currentFinancialInstruments 2023-06-30 04559328 core:Non-currentFinancialInstruments core:AfterOneYear 2023-06-30 04559328 core:OtherPropertyPlantEquipment 2023-06-30 04559328 bus:FRS102 2022-07-01 2023-06-30 04559328 bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 04559328 bus:FullAccounts 2022-07-01 2023-06-30 04559328 bus:RegisteredOffice 2022-07-01 2023-06-30 04559328 bus:Director1 2022-07-01 2023-06-30 04559328 bus:OrdinaryShareClass1 2022-07-01 2023-06-30 04559328 bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 04559328 bus:Consolidated 2022-07-01 2023-06-30 04559328 bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 04559328 core:ToolsEquipment 2022-07-01 2023-06-30 04559328 countries:AllCountries 2022-07-01 2023-06-30 04559328 2022-06-30 04559328 core:OtherPropertyPlantEquipment 2022-06-30 04559328 2022-06-30 04559328 bus:OrdinaryShareClass1 2022-06-30 04559328 core:RetainedEarningsAccumulatedLosses 2022-06-30 04559328 core:ShareCapital 2022-06-30 04559328 core:CurrentFinancialInstruments core:WithinOneYear 2022-06-30 04559328 core:Non-currentFinancialInstruments 2022-06-30 04559328 core:Non-currentFinancialInstruments core:AfterOneYear 2022-06-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 04559328

D&A Leisure Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 30 June 2023

 

D&A Leisure Limited

Profit and Loss Account for the Year Ended 30 June 2023

The company has not traded during the year. During this year, the company received no income and incurred no expenditure and therefore made neither profit nor loss.

 

D&A Leisure Limited

(Registration number: 04559328)
Balance Sheet as at 30 June 2023

Note

2023
£

2022
£

Current assets

 

Stocks

4

2,000

2,000

Cash at bank and in hand

 

13,238

13,238

 

15,238

15,238

Creditors: Amounts falling due within one year

6

(10,234)

(10,234)

Total assets less current liabilities

 

5,004

5,004

Creditors: Amounts falling due after more than one year

6

(15,000)

(15,000)

Net liabilities

 

(9,996)

(9,996)

Capital and reserves

 

Called up share capital

7

100

100

Retained earnings

(10,096)

(10,096)

Shareholders' deficit

 

(9,996)

(9,996)

For the financial year ending 30 June 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 19 March 2024
 

.........................................
Mr Allen George Russell
Director

 

D&A Leisure Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
4 Station Court
Girton Road
Cannock
Staffordshire
WS11 0XJ
England

The principal place of business is:
19 Blackthorne Avenue
Chasetown
Burntwood
Staffordshire
WS7 4YJ
United Kingdom

These financial statements were authorised for issue by the director on 19 March 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Equipment

20% Straight line

 

D&A Leisure Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

D&A Leisure Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

3

Tangible assets

Other tangible assets
£

Total
£

Cost or valuation

At 1 July 2022

24,934

24,934

At 30 June 2023

24,934

24,934

Depreciation

At 1 July 2022

24,934

24,934

At 30 June 2023

24,934

24,934

Carrying amount

At 30 June 2023

-

-

4

Stocks

2023
£

2022
£

Other inventories

2,000

2,000

5

Cash and cash equivalents

2023
£

2022
£

Cash at bank

13,238

13,238

6

Creditors

Note

2023
£

2022
£

Due within one year

 

Amounts due to related parties

7,765

7,765

Social security and other taxes

 

244

244

Accruals

 

2,225

2,225

 

10,234

10,234

Due after one year

 

Loans and borrowings

8

15,000

15,000

7

Share capital

Allotted, called up and fully paid shares

 

D&A Leisure Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

 

2023

2022

 

No.

£

No.

£

Ordinary Shares of £1 each

100

100

100

100

         

8

Loans and borrowings

2023
£

2022
£

Non-current loans and borrowings

Bank borrowings

15,000

15,000