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Registered number: 08390804
Dorin & Coppel Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
ChadSan Limited
Castle House
Castle Street
Guildford
GU1 3UW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08390804
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 785,133 798,922
785,133 798,922
CURRENT ASSETS
Debtors 5 223,617 293,503
Cash at bank and in hand 230,478 173,815
454,095 467,318
Creditors: Amounts Falling Due Within One Year 6 (227,752 ) (187,155 )
NET CURRENT ASSETS (LIABILITIES) 226,343 280,163
TOTAL ASSETS LESS CURRENT LIABILITIES 1,011,476 1,079,085
Creditors: Amounts Falling Due After More Than One Year 7 (435,160 ) (460,695 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,274 ) -
NET ASSETS 574,042 618,390
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 573,942 618,290
SHAREHOLDERS' FUNDS 574,042 618,390
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For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Christian Dorin
Director
12th August 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Dorin & Coppel Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08390804 . The registered office is 31 All Saints Road, Ground Floor, London, W11 1HE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 78 years on straight line
Fixtures & Fittings 10% on cost
Computer Equipment 25% on cost
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 793,509 39,880 18,088 851,477
Additions - - 975 975
As at 31 March 2024 793,509 39,880 19,063 852,452
...CONTINUED
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Depreciation
As at 1 April 2023 10,173 25,802 16,580 52,555
Provided during the period 10,173 4,003 588 14,764
As at 31 March 2024 20,346 29,805 17,168 67,319
Net Book Value
As at 31 March 2024 773,163 10,075 1,895 785,133
As at 1 April 2023 783,336 14,078 1,508 798,922
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 30,507 29,284
Amounts owed by group undertakings 56,116 63,665
Other debtors 136,994 200,554
223,617 293,503
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 72,009 37,845
Bank loans and overdrafts 27,553 39,648
Other loans 77,511 75,064
Other creditors 28,546 22,529
Taxation and social security 22,133 12,069
227,752 187,155
Bank loans are secured by a fixed and floating charge over the company’s assets.
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 435,160 460,695
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mr Christian Dorin - 29,107 (24,600 ) - 4,507
The above loan is unsecured, interest bearing at the HMRC official rate and repayable on demand.
10. Related Party Transactions
As at the balance sheet date, included in 'Debtors' is £1,202 (2023: £63,665) owed by the parent company, Dnoir Ltd.
As at the balance sheet date, included in 'Debtors' is £54,914 (2023: £19,914) owed by Indor Limited. Indor Limited is a wholly owned subsidiary of Dnoir Limited. 
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