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REGISTERED NUMBER: 06674181 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

D.P.H.(DARLINGTON) LIMITED

D.P.H.(DARLINGTON) LIMITED (REGISTERED NUMBER: 06674181)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D.P.H.(DARLINGTON) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTORS: Dawn Close-Cooper
David Miles Cooper





SECRETARY: Dawn Close-Cooper





REGISTERED OFFICE: 4D Centre
Cleveland Street
Darlington
DL1 2NX





REGISTERED NUMBER: 06674181 (England and Wales)





ACCOUNTANTS: Walter Dawson & Son
Chartered Accountants
York House
Market Place
Leyburn
North Yorkshire
DL8 5AT

D.P.H.(DARLINGTON) LIMITED (REGISTERED NUMBER: 06674181)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 357,789 341,279

CURRENT ASSETS
Stocks 211,757 231,678
Debtors 5 159,624 122,297
Cash at bank and in hand 14,674 78,301
386,055 432,276
CREDITORS
Amounts falling due within one year 6 339,062 331,080
NET CURRENT ASSETS 46,993 101,196
TOTAL ASSETS LESS CURRENT
LIABILITIES

404,782

442,475

CREDITORS
Amounts falling due after more than
one year

7

(260,000

)

(260,000

)

PROVISIONS FOR LIABILITIES (3,174 ) (3,305 )
NET ASSETS 141,608 179,170

CAPITAL AND RESERVES
Called up share capital 2 2
Profit and loss account 141,606 179,168
141,608 179,170

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

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

D.P.H.(DARLINGTON) LIMITED (REGISTERED NUMBER: 06674181)

BALANCE SHEET - continued
31 AUGUST 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 February 2024 and were signed on its behalf by:





Dawn Close-Cooper - Director


D.P.H.(DARLINGTON) LIMITED (REGISTERED NUMBER: 06674181)

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

1. STATUTORY INFORMATION

D.P.H.(Darlington) 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.

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.
Plant and machinery - straight line over 3 years
Motor vehicles - straight line over 3 years

Freehold buildings are currently being developed and will be depreciated once fully completed and in use.

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 Profit and Loss Account, 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.

D.P.H.(DARLINGTON) LIMITED (REGISTERED NUMBER: 06674181)

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

2. ACCOUNTING POLICIES - continued

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.

INCOME RECOGNITION
Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

HIRE PURCHASE AND LEASING
Tangible fixed assets acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future charges, are included in creditors.

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the leases. The benefits of lease incentives are recognised in the profit and loss account over the shorter of the lease period and the period to the next rent review at which the rent is expected to be reset to market rates.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 September 2022 323,883 150,649 35,490 510,022
Additions 21,209 6,501 4,000 31,710
Disposals - - (18,291 ) (18,291 )
At 31 August 2023 345,092 157,150 21,199 523,441
DEPRECIATION
At 1 September 2022 - 135,386 33,357 168,743
Charge for year - 10,133 1,067 11,200
Eliminated on disposal - - (14,291 ) (14,291 )
At 31 August 2023 - 145,519 20,133 165,652
NET BOOK VALUE
At 31 August 2023 345,092 11,631 1,066 357,789
At 31 August 2022 323,883 15,263 2,133 341,279

D.P.H.(DARLINGTON) LIMITED (REGISTERED NUMBER: 06674181)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 147,375 99,718
Other debtors 12,249 22,579
159,624 122,297

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 97,328 99,867
Amounts owed to related party 50,000 50,000
Taxation and social security 15,953 15,473
Other creditors 175,781 165,740
339,062 331,080

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other creditors 260,000 260,000

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 12,983 12,483
Between one and five years 11,167 24,150
24,150 36,633

9. PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the company to the fund and amounted to £1,721 (2022: £1,536). Contributions totalling £146 (2022: £156) were payable to the fund at the year end and are included in creditors.

D.P.H.(DARLINGTON) LIMITED (REGISTERED NUMBER: 06674181)

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

10. RELATED PARTY DISCLOSURES

D M Cooper and Mrs D Close-Cooper have control over the shares in the company, and together with their involvement in its day-to-day management, are deemed to be the controlling parties for the purposes of Financial Reporting Standard No.102.

At 31st August 2023 the following directors loans were owed to D M Cooper and Mrs D Close-Cooper by the company £174,965 (2022:£164,939).

D Close-Cooper is the son of D M Cooper and Mrs D Close-Cooper. At 31st August 2023 the following related party loan was owed to D Close-Cooper by the company £50,000 (2022:£50,000).