2023-03-012024-02-282024-02-28false02462737Data Leisure Sales 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Data Leisure Sales Limited

Registered Number
02462737
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2024

Data Leisure Sales Limited
Company Information
for the period from 1 March 2023 to 28 February 2024

Directors

Karl Richard Taylor
Richard Taylor

Company Secretary

TAYLOR, Annette

Registered Address

Unit 12 Data House
Trent Industrial Estate
Duchess Street Shaw Oldham
OL2 7UT

Registered Number

02462737 (England and Wales)
Data Leisure Sales Limited
Balance Sheet as at
28 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3-3,200
Tangible assets434,93639,436
34,93642,636
Current assets
Stocks46,00039,250
Debtors5166,34862,897
Cash at bank and on hand328,490212,152
540,838314,299
Creditors amounts falling due within one year6(164,167)(47,951)
Net current assets (liabilities)376,671266,348
Total assets less current liabilities411,607308,984
Creditors amounts falling due after one year-(8,389)
Provisions for liabilities(8,734)(9,859)
Net assets402,873290,736
Capital and reserves
Called up share capital1,5001,500
Profit and loss account401,373289,236
Shareholders' funds402,873290,736
The financial statements were approved and authorised for issue by the Board of Directors on 18 April 2024, and are signed on its behalf by:
Karl Richard Taylor
Director
Registered Company No. 02462737
Data Leisure Sales Limited
Notes to the Financial Statements
for the period ended 28 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Amortisation is provided in order to write off each asset over its estimated useful economic life of 5 years.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Finance leases and hire purchase contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year55
3.Intangible assets

Total

£
Cost or valuation
At 01 March 2316,000
At 28 February 2416,000
Amortisation and impairment
At 01 March 2312,800
Charge for year3,200
At 28 February 2416,000
Net book value
At 28 February 24-
At 28 February 233,200
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 March 2361,474
At 28 February 2461,474
Depreciation and impairment
At 01 March 2322,038
Charge for year4,500
At 28 February 2426,538
Net book value
At 28 February 2434,936
At 28 February 2339,436
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables164,25755,997
Amounts owed by associates and joint ventures / participating interests2,0916,900
Total166,34862,897
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables100,2376,983
Taxation and social security53,59528,708
Finance lease and HP contracts7,7359,660
Accrued liabilities and deferred income2,6002,600
Total164,16747,951
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts-8,389