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Company Registration No. 07449629 (England and Wales)
De Fontenay Ltd Unaudited accounts for the year ended 30 November 2023
De Fontenay Ltd Unaudited accounts Contents
Page
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De Fontenay Ltd Company Information for the year ended 30 November 2023
Director
Liam O'Leary
Company Number
07449629 (England and Wales)
Registered Office
Unit E7 The Enterprise Village Prince Albert Gardens Grimsby N E Lincs DN31 3AG
Accountants
Horsewood & Co 187a St Nicholas Drive Grimsby N E Lincs DN37 9RE
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De Fontenay Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
452 
Tangible assets
42,818 
45,432 
42,818 
45,884 
Current assets
Debtors
178,158 
144,306 
Cash at bank and in hand
474,812 
445,724 
652,970 
590,030 
Creditors: amounts falling due within one year
(259,248)
(326,659)
Net current assets
393,722 
263,371 
Total assets less current liabilities
436,540 
309,255 
Provisions for liabilities
Deferred tax
(8,135)
(8,632)
Net assets
428,405 
300,623 
Capital and reserves
Called up share capital
50 
50 
Capital redemption reserve
50 
50 
Profit and loss account
428,305 
300,523 
Shareholders' funds
428,405 
300,623 
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 August 2024 and were signed on its behalf by
Liam O'Leary Director Company Registration No. 07449629
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De Fontenay Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
De Fontenay Ltd is a private company, limited by shares, registered in England and Wales, registration number 07449629. The registered office is Unit E7 The Enterprise Village, Prince Albert Gardens, Grimsby, N E Lincs, DN31 3AG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on reducing balance basis
Fixtures & fittings
15% on reducing balance basis
Computer equipment
25% on reducing balance basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Leasing commitments
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
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De Fontenay Ltd Notes to the Accounts for the year ended 30 November 2023
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2022
10,843 
At 30 November 2023
10,843 
Amortisation
At 1 December 2022
10,391 
Charge for the year
452 
At 30 November 2023
10,843 
Net book value
At 30 November 2023
- 
At 30 November 2022
452 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2022
6,182 
6,762 
75,651 
88,595 
Additions
- 
840 
8,168 
9,008 
At 30 November 2023
6,182 
7,602 
83,819 
97,603 
Depreciation
At 1 December 2022
2,205 
4,262 
36,696 
43,163 
Charge for the year
596 
480 
10,546 
11,622 
At 30 November 2023
2,801 
4,742 
47,242 
54,785 
Net book value
At 30 November 2023
3,381 
2,860 
36,577 
42,818 
At 30 November 2022
3,977 
2,500 
38,955 
45,432 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
133,066 
141,033 
Accrued income and prepayments
4,362 
3,273 
Other debtors
31,567 
- 
168,995 
144,306 
Amounts falling due after more than one year
Other debtors
9,163 
- 
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De Fontenay Ltd Notes to the Accounts for the year ended 30 November 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
105,382 
57,489 
Trade creditors
28,674 
149,495 
Taxes and social security
18,099 
36,948 
Other creditors
3,677 
1,314 
Loans from directors
926 
672 
Accruals
102,490 
80,741 
259,248 
326,659 
8
Operating lease commitments
2023 
2022 
£ 
£ 
At 30 November 2023 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
13,200 
13,200 
Later than one year and not later than five years
1,100 
14,300 
14,300 
27,500 
9
Transactions with related parties
As at 30 November 2023 the company owed the Director £926 (30 November 2022 £672). No interest is payable on the loan.
10
Average number of employees
During the year the average number of employees was 25 (2022: 20).
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