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Daggerlux Ltd
Registered Number:04025560
For the year ended 31 July 2024
England and Wales
Unaudited Financial Statements
2
Registered Number :
04025560
As at 31 July 2024
Daggerlux Ltd
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
1,283
1,280
2
1,283
1,280
Current assets
Inventories
975
-
3
Trade and other receivables
11,213
3,313
4
34,400
Cash and cash equivalents
39,798
43,111
46,588
Trade and other payables: amounts falling due within one
year
(9,713)
(2,265)
5
36,875
40,846
Net current assets
Total assets less current liabilities
42,129
38,155
42,129
Net assets
38,155
Capital and reserves
Called up share capital
20
20
Retained earnings
42,109
38,135
42,129
38,155
Shareholders' funds
For the year ended 31 July 2024 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 of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
P D Armitage Director
These financial statements were approved and authorised for issue by the Board on 06 September 2024 and were signed by:
The notes form part of these financial statements
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3
For the year ended 31 July 2024
Daggerlux Ltd
Notes to the Financial Statements
Statutory Information
Daggerlux Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration number
04025560.
Registered address:
1 New Street
Slaithwaite
Huddersfield
HD7 5AB
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover represents amounts receivable for services. Amounts receivable for services performed over time are based upon the stage of completion of the services performed.
Property, plant and equipment
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:
Office equipment
33.3% Reducing balance
Inventories
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.
Hire purchase and leasing commitments
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
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4
For the year ended 31 July 2024
Daggerlux Ltd
Notes to the Financial Statements Continued
2. Property, plant and equipment
Office
equipment
£
Cost or
valuation
At 01 August 2023
4,853
645
Additions
At 31 July 2024
5,498
Provision for depreciation and impairment
At 01 August 2023
3,573
Charge for year
642
At 31 July 2024
4,215
At 31 July 2024
Net book value
1,283
At 31 July 2023
1,280
3. Inventories
2023
2024
£
£
Stocks
-
975
4. Trade and other receivables
2023
2024
£
£
Trade debtors
1,083
2,588
Prepayments and accrued income
2,230
2,553
Amounts owed by directors
-
6,072
11,213
3,313
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Taxation and social security
1,310
2,302
Accruals and deferred income
815
7,411
Directors' loan accounts
140
-
2,265
9,713
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5
For the year ended 31 July 2024
Daggerlux Ltd
Notes to the Financial Statements Continued
6. Average number of persons employed
During the year the average number of employees was 2 (2023 : 2)
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