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REGISTERED NUMBER: 07519487 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

D-Tail Plants Ltd

D-Tail Plants Ltd (Registered number: 07519487)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D-Tail Plants Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTOR: D J Taylor





REGISTERED OFFICE: Oaktree Nursery
Boroughbridge Road
Upper Poppleton
York
Yorkshire
YO26 6QB





REGISTERED NUMBER: 07519487 (England and Wales)





ACCOUNTANTS: ABC Accounting Services
1 Willoughton Place
Wharton Close
Gainsborough
Lincolnshire
DN21 1EB

D-Tail Plants Ltd (Registered number: 07519487)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 65,471 86,256

CURRENT ASSETS
Stocks 5 71,500 101,500
Debtors 6 68,197 70,807
Cash at bank and in hand 208,766 165,030
348,463 337,337
CREDITORS
Amounts falling due within one year 7 231,524 198,337
NET CURRENT ASSETS 116,939 139,000
TOTAL ASSETS LESS CURRENT
LIABILITIES

182,410

225,256

CREDITORS
Amounts falling due after more than one
year

8

(29,868

)

(61,607

)

PROVISIONS FOR LIABILITIES (11,761 ) (15,597 )
NET ASSETS 140,781 148,052

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 140,681 147,952
SHAREHOLDERS' FUNDS 140,781 148,052

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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-Tail Plants Ltd (Registered number: 07519487)

Balance Sheet - continued
31 December 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 director and authorised for issue on 24 April 2024 and were signed by:





D J Taylor - Director


D-Tail Plants Ltd (Registered number: 07519487)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

D-Tail Plants Ltd 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 10% on cost
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% 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.

Hire purchase and leasing commitments
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.

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 13 (2022 - 15 ) .

D-Tail Plants Ltd (Registered number: 07519487)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 5,950 68,575 106,281 822 181,628
Additions - - - 499 499
At 31 December 2023 5,950 68,575 106,281 1,321 182,127
DEPRECIATION
At 1 January 2023 1,785 40,587 52,178 822 95,372
Charge for year 595 6,997 13,525 167 21,284
At 31 December 2023 2,380 47,584 65,703 989 116,656
NET BOOK VALUE
At 31 December 2023 3,570 20,991 40,578 332 65,471
At 31 December 2022 4,165 27,988 54,103 - 86,256

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 29,020 62,026 91,046
DEPRECIATION
At 1 January 2023 7,255 26,593 33,848
Charge for year 5,441 8,858 14,299
At 31 December 2023 12,696 35,451 48,147
NET BOOK VALUE
At 31 December 2023 16,324 26,575 42,899
At 31 December 2022 21,765 35,433 57,198

5. STOCKS
31.12.23 31.12.22
£    £   
Stocks 71,500 101,500

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 66,939 69,718
Prepayments 1,258 1,089
68,197 70,807

D-Tail Plants Ltd (Registered number: 07519487)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 8,000 18,711
Hire purchase contracts 23,737 13,650
Trade creditors 156,783 142,358
Tax 11,345 9,964
Social security and other taxes 12,076 1,000
VAT 18,579 9,764
Other creditors - 1,539
Directors' current accounts 4 351
Accrued expenses 1,000 1,000
231,524 198,337

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Bank loans - 1-2 years 8,000 8,000
Bank loans - 2-5 years 3,333 11,333
Hire purchase contracts 18,535 42,274
29,868 61,607

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £36,500 (2022 - £24,000) were paid to the director .

10. ULTIMATE CONTROLLING PARTY

The controlling party is D J Taylor.