Bert Dalton & Son Limited 00464691 true 2023-01-01 2023-12-31 2023-12-31 The principal activity of the company is that of a dormant company. Digita Accounts Production Advanced 6.30.9574.0 true true 00464691 2023-01-01 2023-12-31 00464691 2023-12-31 00464691 bus:OrdinaryShareClass1 2023-12-31 00464691 core:RetainedEarningsAccumulatedLosses 2023-12-31 00464691 core:RevaluationReserve 2023-12-31 00464691 core:ShareCapital 2023-12-31 00464691 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-31 00464691 core:FurnitureFittings 2023-12-31 00464691 core:LandBuildings core:OwnedOrFreeholdAssets 2023-12-31 00464691 core:PlantMachinery 2023-12-31 00464691 bus:SmallEntities 2023-01-01 2023-12-31 00464691 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 00464691 bus:FullAccounts 2023-01-01 2023-12-31 00464691 bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 00464691 bus:RegisteredOffice 2023-01-01 2023-12-31 00464691 bus:Director1 2023-01-01 2023-12-31 00464691 bus:Director3 2023-01-01 2023-12-31 00464691 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 00464691 bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 00464691 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 00464691 bus:Agent1 2023-01-01 2023-12-31 00464691 core:PlantMachinery 2023-01-01 2023-12-31 00464691 1 2023-01-01 2023-12-31 00464691 countries:AllCountries 2023-01-01 2023-12-31 00464691 2022-12-31 00464691 core:FurnitureFittings 2022-12-31 00464691 core:LandBuildings core:OwnedOrFreeholdAssets 2022-12-31 00464691 core:PlantMachinery 2022-12-31 00464691 2022-01-01 2022-12-31 00464691 2022-12-31 00464691 bus:OrdinaryShareClass1 2022-12-31 00464691 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2022-12-31 00464691 core:RevaluationReserve core:PreviouslyStatedAmount 2022-12-31 00464691 core:ShareCapital core:PreviouslyStatedAmount 2022-12-31 00464691 core:CurrentFinancialInstruments core:WithinOneYear 2022-12-31 00464691 core:CurrentFinancialInstruments core:WithinOneYear core:PreviouslyStatedAmount 2022-12-31 00464691 core:FurnitureFittings 2022-12-31 00464691 core:LandBuildings core:OwnedOrFreeholdAssets 2022-12-31 00464691 core:PlantMachinery 2022-12-31 00464691 core:PreviouslyStatedAmount 2022-12-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 00464691

Bert Dalton & Son Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 December 2023

 

Bert Dalton & Son Limited

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Unaudited Financial Statements

4 to 7

 

Bert Dalton & Son Limited

Company Information

Directors

Mr A P Dalton

Mr J M Dalton

Registered office

Newton Place
Handsworth
Birmingham
B18 5JX

Accountants

Bissell & Brown Midlands Ltd
Chartered Certified Accountants
Charter House
56 High Street
Sutton Coldfield
West Midlands
B72 1UJ

 

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Bert Dalton & Son Limited
for the Year Ended 31 December 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bert Dalton & Son Limited for the year ended 31 December 2023 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://www.accaglobal.com/gb/en/discover/public-value/rulebook.html.

This report is made solely to the Board of Directors of Bert Dalton & Son Limited, as a body, in accordance with the terms of our engagement letter dated 20 April 2021. Our work has been undertaken solely to prepare for your approval the accounts of Bert Dalton & Son Limited and state those matters that we have agreed to state to the Board of Directors of Bert Dalton & Son Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-
companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bert Dalton & Son Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Bert Dalton & Son Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and results of Bert Dalton & Son Limited. You consider that Bert Dalton & Son Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Bert Dalton & Son Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Bissell & Brown Midlands Ltd
Chartered Certified Accountants
Charter House
56 High Street
Sutton Coldfield
West Midlands
B72 1UJ

Date:.....................................................

 

Bert Dalton & Son Limited

(Registration number: 00464691)
Balance Sheet as at 31 December 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

50,408

50,408

Current assets

 

Debtors

5

504

504

Creditors: Amounts falling due within one year

6

(681)

(681)

Net current liabilities

 

(177)

(177)

Total assets less current liabilities

 

50,231

50,231

Provisions for liabilities

(72)

(72)

Net assets

 

50,159

50,159

Capital and reserves

 

Called up share capital

7

602

602

Revaluation reserve

36,937

36,937

Profit and loss account

12,620

12,620

Total equity

 

50,159

50,159

For the financial year ending 31 December 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report or the Profit and Loss Account has been taken.

Approved and authorised by the Board on 16 May 2024 and signed on its behalf by:
 

.........................................
Mr A P Dalton
Director

.........................................
Mr J M Dalton
Director

 
     
 

Bert Dalton & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

1

General information

The company is a private company limited by share capital, incorporated in England & Wales. The company's registration number is 00464691.

The address of its registered office is:
Newton Place
Handsworth
Birmingham
B18 5JX

These financial statements were authorised for issue by the Board on 16 May 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant & Machinery

5% on reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

Bert Dalton & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023 (continued)

2

Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Trade debtors

Trade debtors which are receivable within one year and which do not constitute a financing transaction are initially measured at the transaction price. Trade debtors are subsequently measured at amortised cost, being the transaction price less any amounts settled and any impairment losses.

Where the arrangement with a trade debtor constitutes a financing transaction, the debtor is initially and subsequently measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.

A provision for impairment of trade debtors is established when there is objective evidence that the amounts due will not be collected according to the original terms of the contract. Impairment losses are recognised in profit or loss for the excess of the carrying value of the trade debtor over the present value of the future cash flows discounted using the original effective interest rate. Subsequent reversals of an impairment loss that objectively relate to an event occurring after the impairment loss was recognised, are recognised immediately in profit or loss.

Financial liabilities and equity

Financial instruments are classified as liabilities and equity instruments according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Trade creditors

Trade creditors payable within one year that do not constitute a financing transaction are initially measured at the transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.

Where the arrangement with a trade creditor constitutes a financing transaction, the creditor is initially and subsequently measured at the present value of future payments discounted at a market rate of interest for a similar instrument.

Borrowings

Borrowings are initially recognised at the transaction price, including transaction costs, and subsequently measured at amortised cost using the effective interest method. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and other similar charges.

Commitments to receive a loan are measured at cost less impairment.

 

Bert Dalton & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023 (continued)

2

Accounting policies (continued)

Derecognition of financial assets and liabilities

A financial asset is derecognised only when the contractual rights to cash flows expire or are settled, or substantially all the risks and rewards of ownership are transferred to another party, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party. A financial liability (or part thereof) is derecognised when the obligation specified in the contract is discharged, cancelled or expires.

3

Staff numbers

The average number of persons employed (including directors) during the year was 2 (2022 - 2).

4

Tangible assets

Land and buildings
£

Fixtures and fittings
£

Plant and machinery
£

Total
£

Cost or valuation

At 1 January 2023

50,000

1,129

95

51,224

At 31 December 2023

50,000

1,129

95

51,224

Depreciation

At 1 January 2023

-

816

-

816

At 31 December 2023

-

816

-

816

Carrying amount

At 31 December 2023

50,000

313

95

50,408

At 31 December 2022

50,000

313

95

50,408

Included within the net book value of land and buildings above is £50,000 (2022 - £50,000) in respect of freehold land and buildings.
 

5

Debtors

2023
£

2022
£

Trade debtors

504

504

504

504

 

Bert Dalton & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023 (continued)

6

Creditors

Creditors: amounts falling due within one year

Note

2023
£

2022
£

Due within one year

 

Trade creditors

 

681

681

7

Share capital

Allotted, called up and fully paid shares

 

2023

2022

 

No.

£

No.

£

Ordinary shares share of £1 each

602

602

602

602

         

Rights, preferences and restrictions

Ordinary shares have the following rights, preferences and restrictions:
Holders of the ordinary share capital have a right to vote and receive dividends.

8

Parent and ultimate parent undertaking

The company's immediate parent is Bert Dalton Holdings Limited, incorporated in England.