IRIS Accounts Production v24.2.0.383 04697320 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh046973202023-03-31046973202024-03-31046973202023-04-012024-03-31046973202022-03-31046973202022-04-012023-03-31046973202023-03-3104697320ns15:EnglandWales2023-04-012024-03-3104697320ns14:PoundSterling2023-04-012024-03-3104697320ns10:Director12023-04-012024-03-3104697320ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3104697320ns10:SmallEntities2023-04-012024-03-3104697320ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3104697320ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3104697320ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3104697320ns10:FullAccounts2023-04-012024-03-310469732012023-04-012024-03-3104697320ns10:Director22023-04-012024-03-3104697320ns10:CompanySecretary12023-04-012024-03-3104697320ns10:RegisteredOffice2023-04-012024-03-3104697320ns5:CurrentFinancialInstruments2024-03-3104697320ns5:CurrentFinancialInstruments2023-03-3104697320ns5:ShareCapital2024-03-3104697320ns5:ShareCapital2023-03-3104697320ns5:RetainedEarningsAccumulatedLosses2024-03-3104697320ns5:RetainedEarningsAccumulatedLosses2023-03-3104697320ns5:NetGoodwill2023-04-012024-03-3104697320ns5:LandBuildings2023-04-012024-03-3104697320ns5:PlantMachinery2023-04-012024-03-3104697320ns5:NetGoodwill2023-03-3104697320ns5:NetGoodwill2024-03-3104697320ns5:NetGoodwill2023-03-3104697320ns5:LandBuildings2023-03-3104697320ns5:PlantMachinery2023-03-3104697320ns5:LandBuildings2024-03-3104697320ns5:PlantMachinery2024-03-3104697320ns5:LandBuildings2023-03-3104697320ns5:PlantMachinery2023-03-3104697320ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3104697320ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-31
















DESS Limited

Unaudited Financial Statements

for the Year Ended

31 March 2024






DESS Limited (Registered number: 04697320)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DESS Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Ms K Botley
M Butler





SECRETARY: Ms K Botley





REGISTERED OFFICE: Longuenesse
Dodwell Lane
Bursledon
Southampton
Hampshire
SO31 1AD





REGISTERED NUMBER: 04697320 (England and Wales)





ACCOUNTANTS: David Tilsley Limited
91 Lakewood Road
Chandlers Ford
Eastleigh
Hampshire
SO53 5AD

DESS Limited (Registered number: 04697320)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 1,230
Tangible assets 5 25,210 32,808
25,210 34,038

CURRENT ASSETS
Stocks 75,526 77,571
Debtors 6 106,865 106,650
Cash at bank and in hand 237,958 268,965
420,349 453,186
CREDITORS
Amounts falling due within one year 7 70,634 134,363
NET CURRENT ASSETS 349,715 318,823
TOTAL ASSETS LESS CURRENT
LIABILITIES

374,925

352,861

PROVISIONS FOR LIABILITIES 4,702 4,830
NET ASSETS 370,223 348,031

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 370,123 347,931
SHAREHOLDERS' FUNDS 370,223 348,031

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

DESS Limited (Registered number: 04697320)

Balance Sheet - continued
31 March 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 Board of Directors and authorised for issue on 15 August 2024 and were signed on its behalf by:





Ms K Botley - Director


DESS Limited (Registered number: 04697320)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

DESS Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - Straight line over 20 years
Plant and machinery etc - 60% on reducing balance, 25% on reducing balance and 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits
The company makes payments to personal pension schemes. Contributions payable to the pension schemes are charged to the profit and loss account in the period to which they relate.

DESS Limited (Registered number: 04697320)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 295,260
AMORTISATION
At 1 April 2023 294,030
Charge for year 1,230
At 31 March 2024 295,260
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 1,230

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023 19,745 79,072 98,817
Disposals - (7,335 ) (7,335 )
At 31 March 2024 19,745 71,737 91,482
DEPRECIATION
At 1 April 2023 12,356 53,653 66,009
Charge for year 987 6,448 7,435
Eliminated on disposal - (7,172 ) (7,172 )
At 31 March 2024 13,343 52,929 66,272
NET BOOK VALUE
At 31 March 2024 6,402 18,808 25,210
At 31 March 2023 7,389 25,419 32,808

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 100,457 86,498
Other debtors 6,408 20,152
106,865 106,650

DESS Limited (Registered number: 04697320)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 8,596 24,721
Taxation and social security 47,379 47,755
Other creditors 14,659 61,887
70,634 134,363