IRIS Accounts Production v24.2.0.383 04596844 Board of Directors 1.12.22 30.11.23 30.11.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh045968442022-11-30045968442023-11-30045968442022-12-012023-11-30045968442021-11-30045968442021-12-012022-11-30045968442022-11-3004596844ns15:EnglandWales2022-12-012023-11-3004596844ns14:PoundSterling2022-12-012023-11-3004596844ns10:Director12022-12-012023-11-3004596844ns10:PrivateLimitedCompanyLtd2022-12-012023-11-3004596844ns10:SmallEntities2022-12-012023-11-3004596844ns10:AuditExempt-NoAccountantsReport2022-12-012023-11-3004596844ns10:SmallCompaniesRegimeForDirectorsReport2022-12-012023-11-3004596844ns10:SmallCompaniesRegimeForAccounts2022-12-012023-11-3004596844ns10:FullAccounts2022-12-012023-11-3004596844ns10:Director22022-12-012023-11-3004596844ns10:RegisteredOffice2022-12-012023-11-3004596844ns5:CurrentFinancialInstruments2023-11-3004596844ns5:CurrentFinancialInstruments2022-11-3004596844ns5:Non-currentFinancialInstruments2023-11-3004596844ns5:Non-currentFinancialInstruments2022-11-3004596844ns5:ShareCapital2023-11-3004596844ns5:ShareCapital2022-11-3004596844ns5:RetainedEarningsAccumulatedLosses2023-11-3004596844ns5:RetainedEarningsAccumulatedLosses2022-11-3004596844ns5:PlantMachinery2022-12-012023-11-3004596844ns5:FurnitureFittings2022-12-012023-11-3004596844ns5:MotorVehicles2022-12-012023-11-3004596844ns5:ComputerEquipment2022-12-012023-11-3004596844ns5:PlantMachinery2022-11-3004596844ns5:FurnitureFittings2022-11-3004596844ns5:MotorVehicles2022-11-3004596844ns5:ComputerEquipment2022-11-3004596844ns5:PlantMachinery2023-11-3004596844ns5:FurnitureFittings2023-11-3004596844ns5:MotorVehicles2023-11-3004596844ns5:ComputerEquipment2023-11-3004596844ns5:PlantMachinery2022-11-3004596844ns5:FurnitureFittings2022-11-3004596844ns5:MotorVehicles2022-11-3004596844ns5:ComputerEquipment2022-11-3004596844ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-11-3004596844ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-11-3004596844ns5:LeasedAssetsHeldAsLessee2022-11-3004596844ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-11-3004596844ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-11-3004596844ns5:LeasedAssetsHeldAsLessee2023-11-3004596844ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-11-3004596844ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-11-3004596844ns5:LeasedAssetsHeldAsLessee2022-11-3004596844ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-3004596844ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-11-3004596844ns5:HirePurchaseContractsns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-3004596844ns5:HirePurchaseContractsns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-11-3004596844ns5:WithinOneYear2023-11-3004596844ns5:WithinOneYear2022-11-3004596844ns5:BetweenOneFiveYears2023-11-3004596844ns5:BetweenOneFiveYears2022-11-3004596844ns5:AllPeriods2023-11-3004596844ns5:AllPeriods2022-11-3004596844ns5:Secured2023-11-3004596844ns5:Secured2022-11-30
REGISTERED NUMBER: 04596844 (England and Wales)























Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Dillon Services Limited

Dillon Services Limited (Registered number: 04596844)

Contents of the Financial Statements
for the Year Ended 30 November 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Dillon Services Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Mr P Dillon
Mr G Dillon





REGISTERED OFFICE: 199 Wigan Road
Standish
Wigan
Lancashire
WN6 0AE





REGISTERED NUMBER: 04596844 (England and Wales)





ACCOUNTANTS: McDade Roberts Accountants Limited
Chartered Accountants
316 Blackpool Road
Fulwood
Preston
Lancashire
PR2 3AE

Dillon Services Limited (Registered number: 04596844)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 34,144 50,577

CURRENT ASSETS
Debtors 5 243,206 235,092
Cash at bank 2,125 4,479
245,331 239,571
CREDITORS
Amounts falling due within one year 6 160,531 182,472
NET CURRENT ASSETS 84,800 57,099
TOTAL ASSETS LESS CURRENT
LIABILITIES

118,944

107,676

CREDITORS
Amounts falling due after more than one
year

7

(16,607

)

(26,452

)

PROVISIONS FOR LIABILITIES (6,129 ) (8,476 )
NET ASSETS 96,208 72,748

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 96,108 72,648
SHAREHOLDERS' FUNDS 96,208 72,748

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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.

Dillon Services Limited (Registered number: 04596844)

Balance Sheet - continued
30 November 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 August 2024 and were signed on its behalf by:





Mr P Dillon - Director


Dillon Services Limited (Registered number: 04596844)

Notes to the Financial Statements
for the Year Ended 30 November 2023


1. STATUTORY INFORMATION

Dillon Services 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - Straight line over 6 years
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Dillon Services Limited (Registered number: 04596844)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Rental paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 3 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2022
and 30 November 2023 219,206 2,488 22,949 4,899 249,542
DEPRECIATION
At 1 December 2022 183,266 2,374 9,057 4,268 198,965
Charge for year 13,194 17 2,778 444 16,433
At 30 November 2023 196,460 2,391 11,835 4,712 215,398
NET BOOK VALUE
At 30 November 2023 22,746 97 11,114 187 34,144
At 30 November 2022 35,940 114 13,892 631 50,577

Dillon Services Limited (Registered number: 04596844)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 December 2022
and 30 November 2023 55,000 15,799 70,799
DEPRECIATION
At 1 December 2022
and 30 November 2023 35,757 6,483 42,240
NET BOOK VALUE
At 30 November 2023 19,243 9,316 28,559
At 30 November 2022 19,243 9,316 28,559

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 236,493 215,338
Other debtors 6,713 19,754
243,206 235,092

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts (see note 8) - 11,338
Trade creditors 19,096 31,597
Taxation and social security 83,341 79,090
Other creditors 48,094 50,447
160,531 182,472

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bank loans 16,607 26,452

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
30.11.23 30.11.22
£    £   
Net obligations repayable:
Within one year - 11,338

Dillon Services Limited (Registered number: 04596844)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023


8. LEASING AGREEMENTS - continued

Non-cancellable operating leases
30.11.23 30.11.22
£    £   
Within one year 3,756 -
Between one and five years 300 -
4,056 -

9. SECURED DEBTS

The following secured debts are included within creditors:

30.11.23 30.11.22
£    £   
Bank loans 26,607 36,452
Hire purchase contracts - 11,338
26,607 47,790

The UK Government have provided a 100% guarantee on the Bounce Back Loan Scheme (BBLS), borrowings obtained from The Co-operative Bank.