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REGISTERED NUMBER: 01570282 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

DARTPOINT LIMITED

DARTPOINT LIMITED (REGISTERED NUMBER: 01570282)

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


DARTPOINT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: M P Watkinson
Mrs C M Watkinson





REGISTERED OFFICE: Unit 1 Kitewell Lane
Lydd
Kent
TN29 9LP





REGISTERED NUMBER: 01570282 (England and Wales)





ACCOUNTANTS: Cassidys Chartered Accountants
South Stour Offices
Roman Road
Mersham
Ashford
Kent
TN25 7HS

DARTPOINT LIMITED (REGISTERED NUMBER: 01570282)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 82,154 40,910

CURRENT ASSETS
Stocks 38,450 36,950
Debtors 5 559,907 273,166
Cash at bank 163,195 210,460
761,552 520,576
CREDITORS
Amounts falling due within one year 6 554,012 359,937
NET CURRENT ASSETS 207,540 160,639
TOTAL ASSETS LESS CURRENT
LIABILITIES

289,694

201,549

PROVISIONS FOR LIABILITIES 7 11,760 1,085
NET ASSETS 277,934 200,464

CAPITAL AND RESERVES
Called up share capital 3,000 3,000
Retained earnings 274,934 197,464
SHAREHOLDERS' FUNDS 277,934 200,464

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.

DARTPOINT LIMITED (REGISTERED NUMBER: 01570282)

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 21 August 2024 and were signed on its behalf by:





Mrs C M Watkinson - Director


DARTPOINT LIMITED (REGISTERED NUMBER: 01570282)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Dartpoint 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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 etc - 25% on reducing balance and 10% 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 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.

DARTPOINT LIMITED (REGISTERED NUMBER: 01570282)

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 6 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023 34,945 48,399 83,344
Additions - 55,897 55,897
Disposals - (6,550 ) (6,550 )
At 31 March 2024 34,945 97,746 132,691
DEPRECIATION
At 1 April 2023 - 42,434 42,434
Charge for year - 14,587 14,587
Eliminated on disposal - (6,484 ) (6,484 )
At 31 March 2024 - 50,537 50,537
NET BOOK VALUE
At 31 March 2024 34,945 47,209 82,154
At 31 March 2023 34,945 5,965 40,910

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 559,907 273,166

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 109,787 74,457
Taxation and social security 119,725 71,656
Other creditors 324,500 213,824
554,012 359,937

7. PROVISIONS FOR LIABILITIES
31.3.24 31.3.23
£    £   
Deferred tax 11,760 1,085

DARTPOINT LIMITED (REGISTERED NUMBER: 01570282)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2023 1,085
Provided during year 10,675
Balance at 31 March 2024 11,760

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £130,000 (2023 - £105,000) were paid to the directors .

Mr & Mrs Watkinson - Directors and Shareholders

At the balance sheet date Dartpoint Ltd owed Mr & Mrs Watkinson £251,097 (2023 - £173,065.)