2022-12-01 2023-11-30 false Capium Accounts Production 1.1 12312195 bus:AbridgedAccounts 2022-12-01 2023-11-30 12312195 bus:FRS102 2022-12-01 2023-11-30 12312195 bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 12312195 bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 12312195 bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 12312195 2022-12-01 2023-11-30 12312195 2023-11-30 12312195 bus:RegisteredOffice 2022-12-01 2023-11-30 12312195 core:WithinOneYear 2023-11-30 12312195 core:AfterOneYear 2023-11-30 12312195 bus:Director1 2022-12-01 2023-11-30 12312195 bus:Director1 2023-11-30 12312195 bus:Director1 2021-12-01 2022-11-30 12312195 2021-12-01 12312195 bus:LeadAgentIfApplicable 2022-12-01 2023-11-30 12312195 2021-12-01 2022-11-30 12312195 2022-11-30 12312195 core:WithinOneYear 2022-11-30 12312195 core:AfterOneYear 2022-11-30 12312195 bus:EntityAccountantsOrAuditors 2021-12-01 2022-11-30 12312195 bus:OrdinaryShareClass1 2022-12-01 2023-11-30 12312195 bus:OrdinaryShareClass1 2023-11-30 12312195 bus:OrdinaryShareClass1 2021-12-01 2022-11-30 12312195 bus:OrdinaryShareClass1 2022-11-30 12312195 core:PlantMachinery 2022-12-01 2023-11-30 12312195 core:PlantMachinery 2023-11-30 12312195 core:PlantMachinery 2022-11-30 12312195 core:MotorCars 2022-12-01 2023-11-30 12312195 core:MotorCars 2023-11-30 12312195 core:MotorCars 2022-11-30 12312195 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-11-30 12312195 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-11-30 12312195 core:CostValuation core:Non-currentFinancialInstruments 2023-11-30 12312195 core:CostValuation core:Non-currentFinancialInstruments 2022-11-30 12312195 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-11-30 12312195 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-11-30 12312195 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-11-30 12312195 core:Non-currentFinancialInstruments 2023-11-30 12312195 core:Non-currentFinancialInstruments 2022-11-30 12312195 core:ShareCapital 2023-11-30 12312195 core:ShareCapital 2022-11-30 12312195 core:RetainedEarningsAccumulatedLosses 2023-11-30 12312195 core:RetainedEarningsAccumulatedLosses 2022-11-30 12312195 dpl:Item1 2022-12-01 12312195 dpl:Item1 2023-11-30 12312195 dpl:Item1 2021-12-01 12312195 dpl:Item1 2022-11-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 12312195
England and Wales

 

 

 

DNT SALES LTD


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 15,847    10,871 
15,847    10,871 
Current assets      
Stocks 27,168    27,168 
Debtors 37,309    1,847 
Cash at bank and in hand 32,083    16,907 
96,560    45,922 
Creditors: amount falling due within one year (46,203)   (16,687)
Net current assets 50,357    29,235 
 
Total assets less current liabilities 66,204    40,106 
Creditors: amount falling due after more than one year (39,917)   (40,106)
Net assets 26,287   
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 26,286    (1)
Shareholders' funds 26,287   
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 28 August 2024 and were signed by:


-------------------------------
Dana Dara
Director
1
General Information
DNT SALES LTD is a private company, limited by shares, registered in England and Wales, registration number 12312195, registration address Unit 1, 32A Pritchett Street , Birmingham , B6 4EX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Motor Vehicles 25% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 7 (2022 : 9).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 December 2022   14,495    14,495 
Additions 10,750      10,750 
Disposals    
At 30 November 2023 10,750    14,495    25,245 
Depreciation
At 01 December 2022   3,624    3,624 
Charge for year 2,150    3,624    5,774 
On disposals    
At 30 November 2023 2,150    7,248    9,398 
Net book values
Closing balance as at 30 November 2023 8,600    7,247    15,847 
Opening balance as at 01 December 2022   10,871    10,871 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1 Class A share of £1.00 each  
 

2