2023-01-012023-12-312023-12-31false13085547DYNO DCO LTD2024-09-10iso4217:GBPxbrli:pure130855472023-01-01130855472023-12-31130855472023-01-012023-12-31130855472022-01-01130855472022-12-31130855472022-01-012022-12-3113085547bus:SmallEntities2023-01-012023-12-3113085547bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3113085547bus:FullAccounts2023-01-012023-12-3113085547bus:PrivateLimitedCompanyLtd2023-01-012023-12-3113085547core:WithinOneYear2023-12-3113085547core:AfterOneYear2023-12-3113085547core:WithinOneYear2022-12-3113085547core:AfterOneYear2022-12-3113085547core:ShareCapital2023-12-3113085547core:SharePremium2023-12-3113085547core:RevaluationReserve2023-12-3113085547core:OtherReservesSubtotal2023-12-3113085547core:RetainedEarningsAccumulatedLosses2023-12-3113085547core:ShareCapital2022-12-3113085547core:SharePremium2022-12-3113085547core:RevaluationReserve2022-12-3113085547core:OtherReservesSubtotal2022-12-3113085547core:RetainedEarningsAccumulatedLosses2022-12-3113085547core:LandBuildings2023-12-3113085547core:PlantMachinery2023-12-3113085547core:Vehicles2023-12-3113085547core:FurnitureFittings2023-12-3113085547core:OfficeEquipment2023-12-3113085547core:NetGoodwill2023-12-3113085547core:IntangibleAssetsOtherThanGoodwill2023-12-3113085547core:ListedExchangeTraded2023-12-3113085547core:UnlistedNon-exchangeTraded2023-12-3113085547core:LandBuildings2022-12-3113085547core:PlantMachinery2022-12-3113085547core:Vehicles2022-12-3113085547core:FurnitureFittings2022-12-3113085547core:OfficeEquipment2022-12-3113085547core:NetGoodwill2022-12-3113085547core:IntangibleAssetsOtherThanGoodwill2022-12-3113085547core:ListedExchangeTraded2022-12-3113085547core:UnlistedNon-exchangeTraded2022-12-3113085547core:LandBuildings2023-01-012023-12-3113085547core:PlantMachinery2023-01-012023-12-3113085547core:Vehicles2023-01-012023-12-3113085547core:FurnitureFittings2023-01-012023-12-3113085547core:OfficeEquipment2023-01-012023-12-3113085547core:NetGoodwill2023-01-012023-12-3113085547core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3113085547core:ListedExchangeTraded2023-01-012023-12-3113085547core:UnlistedNon-exchangeTraded2023-01-012023-12-3113085547core:MoreThanFiveYears2023-01-012023-12-3113085547core:Non-currentFinancialInstruments2023-12-3113085547core:Non-currentFinancialInstruments2022-12-3113085547dpl:CostSales2023-01-012023-12-3113085547dpl:DistributionCosts2023-01-012023-12-3113085547core:LandBuildings2023-01-012023-12-3113085547core:PlantMachinery2023-01-012023-12-3113085547core:Vehicles2023-01-012023-12-3113085547core:FurnitureFittings2023-01-012023-12-3113085547core:OfficeEquipment2023-01-012023-12-3113085547dpl:AdministrativeExpenses2023-01-012023-12-3113085547core:NetGoodwill2023-01-012023-12-3113085547core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3113085547dpl:GroupUndertakings2023-01-012023-12-3113085547dpl:ParticipatingInterests2023-01-012023-12-3113085547dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3113085547core:ListedExchangeTraded2023-01-012023-12-3113085547dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3113085547core:UnlistedNon-exchangeTraded2023-01-012023-12-3113085547dpl:CostSales2022-01-012022-12-3113085547dpl:DistributionCosts2022-01-012022-12-3113085547core:LandBuildings2022-01-012022-12-3113085547core:PlantMachinery2022-01-012022-12-3113085547core:Vehicles2022-01-012022-12-3113085547core:FurnitureFittings2022-01-012022-12-3113085547core:OfficeEquipment2022-01-012022-12-3113085547dpl:AdministrativeExpenses2022-01-012022-12-3113085547core:NetGoodwill2022-01-012022-12-3113085547core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3113085547dpl:GroupUndertakings2022-01-012022-12-3113085547dpl:ParticipatingInterests2022-01-012022-12-3113085547dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3113085547core:ListedExchangeTraded2022-01-012022-12-3113085547dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3113085547core:UnlistedNon-exchangeTraded2022-01-012022-12-3113085547core:NetGoodwill2023-12-3113085547core:IntangibleAssetsOtherThanGoodwill2023-12-3113085547core:LandBuildings2023-12-3113085547core:PlantMachinery2023-12-3113085547core:Vehicles2023-12-3113085547core:FurnitureFittings2023-12-3113085547core:OfficeEquipment2023-12-3113085547core:AfterOneYear2023-12-3113085547core:WithinOneYear2023-12-3113085547core:ListedExchangeTraded2023-12-3113085547core:UnlistedNon-exchangeTraded2023-12-3113085547core:ShareCapital2023-12-3113085547core:SharePremium2023-12-3113085547core:RevaluationReserve2023-12-3113085547core:OtherReservesSubtotal2023-12-3113085547core:RetainedEarningsAccumulatedLosses2023-12-3113085547core:NetGoodwill2022-12-3113085547core:IntangibleAssetsOtherThanGoodwill2022-12-3113085547core:LandBuildings2022-12-3113085547core:PlantMachinery2022-12-3113085547core:Vehicles2022-12-3113085547core:FurnitureFittings2022-12-3113085547core:OfficeEquipment2022-12-3113085547core:AfterOneYear2022-12-3113085547core:WithinOneYear2022-12-3113085547core:ListedExchange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DYNO DCO LTD

Registered Number
13085547
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

DYNO DCO LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

OLARU, Costel Valentin

Registered Address

21 Woodland Way
Mitcham
CR4 2DZ

Registered Number

13085547 (England and Wales)
DYNO DCO LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets37,749-
7,749-
Current assets
Debtors425,526221,122
25,526221,122
Creditors amounts falling due within one year5(34,489)(218,911)
Net current assets (liabilities)(8,963)2,211
Total assets less current liabilities(1,214)2,211
Net assets(1,214)2,211
Capital and reserves
Called up share capital100100
Profit and loss account(1,314)2,111
Shareholders' funds(1,214)2,211
The financial statements were approved and authorised for issue by the Director on 10 September 2024, and are signed on its behalf by:
OLARU, Costel Valentin
Director
Registered Company No. 13085547
DYNO DCO LTD
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
Additions8,7501,58310,333
At 31 December 238,7501,58310,333
Depreciation and impairment
Charge for year2,1883962,584
At 31 December 232,1883962,584
Net book value
At 31 December 236,5621,1877,749
At 31 December 22---
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables8,993220,789
Other debtors16,533333
Total25,526221,122
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables1002,823
Bank borrowings and overdrafts31,9894,530
Taxation and social security-209,158
Accrued liabilities and deferred income2,4002,400
Total34,489218,911