IRIS Accounts Production v24.1.4.33 11960651 director 1.5.23 30.4.24 30.4.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh119606512023-04-30119606512024-04-30119606512023-05-012024-04-30119606512022-04-30119606512022-05-012023-04-30119606512023-04-3011960651ns15:EnglandWales2023-05-012024-04-3011960651ns14:PoundSterling2023-05-012024-04-3011960651ns10:Director12023-05-012024-04-3011960651ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3011960651ns10:SmallEntities2023-05-012024-04-3011960651ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3011960651ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3011960651ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3011960651ns10:FullAccounts2023-05-012024-04-301196065112023-05-012024-04-3011960651ns5:CurrentFinancialInstruments2024-04-3011960651ns5:CurrentFinancialInstruments2023-04-3011960651ns5:Non-currentFinancialInstruments2024-04-3011960651ns5:Non-currentFinancialInstruments2023-04-3011960651ns5:ShareCapital2024-04-3011960651ns5:ShareCapital2023-04-3011960651ns5:RetainedEarningsAccumulatedLosses2024-04-3011960651ns5:RetainedEarningsAccumulatedLosses2023-04-3011960651ns10:RegisteredOffice2023-05-012024-04-3011960651ns5:NetGoodwill2023-05-012024-04-3011960651ns5:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3011960651ns5:PatentsTrademarksLicencesConcessionsSimilar2023-05-012024-04-3011960651ns5:PlantMachinery2023-05-012024-04-3011960651ns5:MotorVehicles2023-05-012024-04-3011960651ns5:ComputerEquipment2023-05-012024-04-3011960651ns5:NetGoodwill2023-04-3011960651ns5:IntangibleAssetsOtherThanGoodwill2023-04-3011960651ns5:NetGoodwill2024-04-3011960651ns5:IntangibleAssetsOtherThanGoodwill2024-04-3011960651ns5:NetGoodwill2023-04-3011960651ns5:IntangibleAssetsOtherThanGoodwill2023-04-3011960651ns5:PlantMachinery2023-04-3011960651ns5:MotorVehicles2023-04-3011960651ns5:ComputerEquipment2023-04-3011960651ns5:PlantMachinery2024-04-3011960651ns5:MotorVehicles2024-04-3011960651ns5:ComputerEquipment2024-04-3011960651ns5:PlantMachinery2023-04-3011960651ns5:MotorVehicles2023-04-3011960651ns5:ComputerEquipment2023-04-3011960651ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-3011960651ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-30
REGISTERED NUMBER: 11960651 (England and Wales)









Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Defineline Systems Ltd

Defineline Systems Ltd (Registered number: 11960651)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Defineline Systems Ltd (Registered number: 11960651)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 15,349 1,956
Tangible assets 5 36,685 42,870
52,034 44,826

CURRENT ASSETS
Debtors 6 2,369 3,182
Cash at bank 193 698
2,562 3,880
CREDITORS
Amounts falling due within one year 7 (229,769 ) (131,677 )
NET CURRENT LIABILITIES (227,207 ) (127,797 )
TOTAL ASSETS LESS CURRENT LIABILITIES (175,173 ) (82,971 )

CREDITORS
Amounts falling due after more than one
year

8

(59,817

)

(67,848

)
NET LIABILITIES (234,990 ) (150,819 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (235,090 ) (150,919 )
(234,990 ) (150,819 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

Defineline Systems Ltd (Registered number: 11960651)

Balance Sheet - continued
30 April 2024


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 July 2024 and were signed by:





Mr K Tattersall - Director


Defineline Systems Ltd (Registered number: 11960651)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Defineline Systems Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 11960651

Registered office: Westminster House
10 Westminster Road
Macclesfield
Cheshire
SK10 1BX

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, net of VAT and trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to finalisation of work completed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on 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.

Defineline Systems Ltd (Registered number: 11960651)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

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 2 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 May 2023 10,000 - 10,000
Additions - 19,186 19,186
At 30 April 2024 10,000 19,186 29,186
AMORTISATION
At 1 May 2023 8,044 - 8,044
Charge for year 1,956 3,837 5,793
At 30 April 2024 10,000 3,837 13,837
NET BOOK VALUE
At 30 April 2024 - 15,349 15,349
At 30 April 2023 1,956 - 1,956

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023 24,431 34,000 4,408 62,839
Additions 3,639 - 1,300 4,939
At 30 April 2024 28,070 34,000 5,708 67,778
DEPRECIATION
At 1 May 2023 9,097 8,500 2,372 19,969
Charge for year 2,846 6,375 1,903 11,124
At 30 April 2024 11,943 14,875 4,275 31,093
NET BOOK VALUE
At 30 April 2024 16,127 19,125 1,433 36,685
At 30 April 2023 15,334 25,500 2,036 42,870

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 2,369 3,182

Defineline Systems Ltd (Registered number: 11960651)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 7,020 6,000
Hire purchase contracts 5,245 4,055
Trade creditors 8,951 293
Taxation and social security 558 -
Other creditors 207,995 121,329
229,769 131,677

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans 36,204 38,990
Hire purchase contracts 23,613 28,858
59,817 67,848