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Registered Number: 06690509
England and Wales

 

 

 

DHRB LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 62,000    93,000 
Tangible fixed assets 4 4,545    5,347 
66,545    98,347 
Current assets      
Debtors 415,533    390,641 
Cash at bank and in hand 20,138    8,849 
435,671    399,490 
Creditors: amount falling due within one year (317,588)   (318,150)
Net current assets 118,083    81,340 
 
Total assets less current liabilities 184,628    179,687 
Creditors: amount falling due after more than one year (11,235)   (18,907)
Provisions for liabilities (1,566)   (1,566)
Net assets 171,827    159,214 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 171,727    159,114 
Shareholders' funds 171,827    159,214 
 


For the year ended 30 June 2024 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 06 August 2024 and were signed on its behalf by:


-------------------------------
Gary Pugh
Director
1
General Information
DHRB LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06690509, registration address 6 Wicket Grove, Clifton , Swinton Manchester, M27 6ST.

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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
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 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:
Plant and Machinery 15% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 65).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 July 2023 319,000    319,000 
Additions  
Disposals  
At 30 June 2024 319,000    319,000 
Amortisation
At 01 July 2023 226,000    226,000 
Charge for year 31,000    31,000 
On disposals  
At 30 June 2024 257,000    257,000 
Net book values
At 30 June 2024 62,000    62,000 
At 30 June 2023 93,000    93,000 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 July 2023 138    838    21,725    22,701 
Additions      
Disposals      
At 30 June 2024 138    838    21,725    22,701 
Depreciation
At 01 July 2023 138    488    16,728    17,354 
Charge for year   52    750    802 
On disposals      
At 30 June 2024 138    540    17,478    18,156 
Net book values
Closing balance as at 30 June 2024   298    4,247    4,545 
Opening balance as at 01 July 2023   350    4,997    5,347 


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