IRIS Accounts Production v24.1.9.2 09260476 director 1.11.22 31.10.23 31.10.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh092604762022-10-31092604762023-10-31092604762022-11-012023-10-31092604762021-10-31092604762021-11-012022-10-31092604762022-10-3109260476ns15:EnglandWales2022-11-012023-10-3109260476ns14:PoundSterling2022-11-012023-10-3109260476ns10:Director12022-11-012023-10-3109260476ns10:PrivateLimitedCompanyLtd2022-11-012023-10-3109260476ns10:SmallEntities2022-11-012023-10-3109260476ns10:AuditExempt-NoAccountantsReport2022-11-012023-10-3109260476ns10:SmallCompaniesRegimeForDirectorsReport2022-11-012023-10-3109260476ns10:SmallCompaniesRegimeForAccounts2022-11-012023-10-3109260476ns10:FullAccounts2022-11-012023-10-3109260476ns10:RegisteredOffice2022-11-012023-10-3109260476ns5:CurrentFinancialInstruments2023-10-3109260476ns5:CurrentFinancialInstruments2022-10-3109260476ns5:Non-currentFinancialInstruments2023-10-3109260476ns5:Non-currentFinancialInstruments2022-10-3109260476ns5:ShareCapital2023-10-3109260476ns5:ShareCapital2022-10-3109260476ns5:RetainedEarningsAccumulatedLosses2023-10-3109260476ns5:RetainedEarningsAccumulatedLosses2022-10-3109260476ns5:PlantMachinery2022-11-012023-10-3109260476ns5:MotorVehicles2022-11-012023-10-3109260476ns5:ComputerEquipment2022-11-012023-10-3109260476ns5:PlantMachinery2022-10-3109260476ns5:MotorVehicles2022-10-3109260476ns5:ComputerEquipment2022-10-3109260476ns5:PlantMachinery2023-10-3109260476ns5:MotorVehicles2023-10-3109260476ns5:ComputerEquipment2023-10-3109260476ns5:PlantMachinery2022-10-3109260476ns5:MotorVehicles2022-10-3109260476ns5:ComputerEquipment2022-10-3109260476ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-10-3109260476ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-10-31
REGISTERED NUMBER: 09260476 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2023

for

D.A.L Construction & Management Services
Ltd.

D.A.L Construction & Management Services
Ltd. (Registered number: 09260476)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D.A.L Construction & Management Services
Ltd.

Company Information
for the Year Ended 31 October 2023







DIRECTOR: Mr D A Jackson





REGISTERED OFFICE: Lewis House
Great Chesterford Court
Great Chesterford
Essex
CB10 1PF





BUSINESS ADDRESS: 116 Cambridge Road
Great Shelford
Cambridge
Cambridgeshire
CB22 5JS





REGISTERED NUMBER: 09260476 (England and Wales)

D.A.L Construction & Management Services
Ltd. (Registered number: 09260476)

Balance Sheet
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 11,605 14,357

CURRENT ASSETS
Debtors 6 30,699 15,946
Cash at bank 2,686 3,973
33,385 19,919
CREDITORS
Amounts falling due within one year 7 34,379 21,583
NET CURRENT LIABILITIES (994 ) (1,664 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,611

12,693

CREDITORS
Amounts falling due after more than one
year

8

(10,284

)

(12,265

)

PROVISIONS FOR LIABILITIES (310 ) (417 )
NET ASSETS 17 11

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 7 1
SHAREHOLDERS' FUNDS 17 11

D.A.L Construction & Management Services
Ltd. (Registered number: 09260476)

Balance Sheet - continued
31 October 2023


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

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

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 30 July 2024 and were signed by:





Mr D A Jackson - Director


D.A.L Construction & Management Services
Ltd. (Registered number: 09260476)

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


1. STATUTORY INFORMATION

D.A.L Construction & Management Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

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.


D.A.L Construction & Management Services
Ltd. (Registered number: 09260476)

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


3. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 November 2022 5,744 14,830 3,068 23,642
Additions 1,089 - 589 1,678
Disposals - - (2,393 ) (2,393 )
At 31 October 2023 6,833 14,830 1,264 22,927
DEPRECIATION
At 1 November 2022 3,227 3,708 2,350 9,285
Charge for year 903 2,781 187 3,871
Eliminated on disposal - - (1,834 ) (1,834 )
At 31 October 2023 4,130 6,489 703 11,322
NET BOOK VALUE
At 31 October 2023 2,703 8,341 561 11,605
At 31 October 2022 2,517 11,122 718 14,357

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 8,539 648
Other debtors 22,160 15,298
30,699 15,946

D.A.L Construction & Management Services
Ltd. (Registered number: 09260476)

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


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

Included within other debtors is a balance of £15,764 (2022 - £9,032) in relation to directors loan account, a balance of £679 (2022 - £678) in relation to CIS suffered, a balance of £510 (2022 - £Nil) in relation to prepayments and a balance of £5,207 (2022 - £5,588) in relation to S455 tax.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 2,000 1,912
Trade creditors 1,281 727
Taxation and social security 30,191 18,038
Other creditors 907 906
34,379 21,583

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 10,284 12,265

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 1,432 3,767

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year, the company continued to provide an interest-bearing loan to its director. Amounts advanced to the director totalled £29,074 (2022 - £14,230), amounts repaid to the company totalled £22,642 (2022 - £22,615) and interest charged on the loan at a rate of 2.8% totalled £300 (2022 - £352). The balance owed to the company at the year end totalled £15,764 (2022 - £9,032) and is repayable on demand.