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Registered Number: 05855415
England and Wales

 

 

 

DOT ART LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 81    121 
Tangible fixed assets 4 991    361 
1,072    482 
Current assets      
Debtors 5 9,796    8,074 
Cash at bank and in hand 20,032    37,639 
29,828    45,713 
Creditors: amount falling due within one year 6 (15,005)   (29,409)
Net current assets 14,823    16,304 
 
Total assets less current liabilities 15,895    16,786 
Creditors: amount falling due after more than one year 7 (6,296)   (7,407)
Net assets 9,599    9,379 
 

Capital and reserves
     
Called up share capital 8 70    70 
Capital Redemption Reserve 9 (10,020)   (10,020)
Profit and loss account 19,549    19,329 
Shareholders' funds 9,599    9,379 
 


For the year ended 30 November 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 financial statements were approved by the board of directors on 11 July 2024 and were signed on its behalf by:


-------------------------------
L E Byrne
Director
1
General Information
Dot Art Limited is a private company, limited by shares, registered in England and Wales, registration number 05855415, registration address C/O 2nd Floor, 56 Hamilton Square, Birkenhead, Merseyside, CH41 5AS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of trade discounts. The company is not registered for VAT.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
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 are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives, as follows:
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 10 years.
Trade Mark
Trade Mark is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of 5 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:
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 33% Straight Line
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees


Average number of employees during the year was 0 (2022 : 0).
3.

Intangible fixed assets

Cost Goodwill   Other   Total
  £   £   £
At 01 December 2022 3,750    200    3,950 
Additions    
Disposals    
At 30 November 2023 3,750    200    3,950 
Amortisation
At 01 December 2022 3,749    80    3,829 
Charge for year   40    40 
On disposals    
At 30 November 2023 3,749    120    3,869 
Net book values
At 30 November 2023 1    80    81 
At 30 November 2022 1    120    121 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 December 2022 3,443    4,903    8,346 
Additions   1,086    1,086 
Disposals    
At 30 November 2023 3,443    5,989    9,432 
Depreciation
At 01 December 2022 3,182    4,803    7,985 
Charge for year 52    404    456 
On disposals    
At 30 November 2023 3,234    5,207    8,441 
Net book values
Closing balance as at 30 November 2023 209    782    991 
Opening balance as at 01 December 2022 261    100    361 


5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 4,622    2,523 
Prepayments & Accrued Income 5,024    4,568 
Other Debtors 150    983 
9,796    8,074 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 6,626    8,996 
Bank Loans 1,111    1,111 
Corporation Tax 1,590    2,474 
Accrued Expenses 695    1,758 
Other Creditors 4,977    15,064 
Directors' Current Accounts  
15,005    29,409 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans 6,296    7,407 
6,296    7,407 
Loan
Bank loans comprise of a Bounce Back Loan.

8.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
70 Class A shares of £1.00 each 70    70 
0 Class B share of £1.00 each  
70    70 
Purchase of Own Shares
On 16 November 2022, the company purchased and cancelled 30 B Ordinary £1 shares for a consideration of £10,000.

9.

Capital Redemption Reserve

2023
£
  2022
£
Capital Redemption Reserve b/fwd (10,020)  
Purchase of Own Shares   (10,020)
(10,020)   (10,020)

2