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Registered Number: 11958919
England and Wales

 

 

 

DALTON SECURITY LTD


Abridged Accounts
 


Period of accounts

Start date: 01 May 2022

End date: 30 April 2023
Report to the directors on the preparation of the unaudited statutory accounts of Dalton Security Ltd for the year ended 30 April 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dalton Security Ltd for the year ended 30 April 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Dalton Security Ltd, as a body, in accordance with the terms of our engagement letter dated 30 April 2024 Our work has been undertaken solely to prepare for your approval the accounts of Dalton Security Ltd and state those matters that we have agreed to state to the Board of Directors of Dalton Security Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dalton Security Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Dalton Security Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Dalton Security Ltd. You consider that Dalton Security Ltd is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Dalton Security Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 April 2023



....................................................
Whitfield Jones
Avon House
19 Stanwell Road
Penarth
CF64 2EZ
30 April 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 14,400    16,800 
Tangible fixed assets 4 19,578    24,458 
33,978    41,258 
Current assets      
Debtors 306,937    121,568 
Cash at bank and in hand (22,445)   (24)
284,492    121,544 
Creditors: amount falling due within one year (260,740)   (147,949)
Net current assets 23,752    (26,405)
 
Total assets less current liabilities 57,730    14,853 
Creditors: amount falling due after more than one year (7,554)   (13,985)
Net assets 50,176    868 
 

Capital and reserves
     
Profit and loss account 50,176    868 
Shareholder's funds 50,176    868 
 


For the year ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 30 April 2024 and were signed on its behalf by:


-------------------------------
Mr A Barrow
Director
-------------------------------
Mr D Porter
Director
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General Information
Dalton Security Ltd is a private company, limited by shares, registered in England and Wales, registration number 11958919, registration address Office 1, 1 The Portway, Porthcawl, CF36 3XB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The Directors are satisfied that despite the Coronavirus pandemic, it is appropriate for the company's financial statements to be prepared on a going concern basis. The pandemic has resulted in a number of uncertainties arising and the Directors have taken steps to minimise the effect on the company and will continue to do so. In the circumstances they have concluded that no adjustments are required to the financial statements at this time.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation for the year comprises current 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 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.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:


Computer Equipment      -      20% Reducing Balance
Office Equipment             -      20% Reducing Balance
Motor Vehicles                 -      20% Reducing Balance
2.

Average number of employees


Average number of employees during the year was 2 (2022 : 2).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 May 2022 24,000    24,000 
Additions  
Disposals  
At 30 April 2023 24,000    24,000 
Amortisation
At 01 May 2022 7,200    7,200 
Charge for year 2,400    2,400 
On disposals  
At 30 April 2023 9,600    9,600 
Net book values
At 30 April 2023 14,400    14,400 
At 30 April 2022 16,800    16,800 


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 May 2022 34,294    1,996    2,295    38,585 
Additions      
Disposals      
At 30 April 2023 34,294    1,996    2,295    38,585 
Depreciation
At 01 May 2022 12,400    716    1,011    14,127 
Charge for year 4,379    256    245    4,880 
On disposals      
At 30 April 2023 16,779    972    1,256    19,007 
Net book values
Closing balance as at 30 April 2023 17,515    1,024    1,039    19,578 
Opening balance as at 01 May 2022 21,894    1,280    1,284    24,458 


3