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Logo On Report
Registered Number: 07401955
England and Wales

 

 

 

DC PROMO LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2022

End date: 31 December 2023
Directors Sarah-Jane Chantrey
Daniel Chantrey
Registered Number 07401955
Registered Office 83 Loughborough Road
Hathern,
Loughborough
LE12 5HY
Accountants Ward Williams Creatives Limited
Belgrave House
39-43 Monument Hill
Weybridge
Surrey
KT13 8RN
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 21,051    29,477 
21,051    29,477 
Current assets      
Debtors 4 152,166    4,028 
Cash at bank and in hand 2,621    69,714 
154,787    73,742 
Creditors: amount falling due within one year 5 (48,248)   (44,191)
Net current assets 106,539    29,551 
 
Total assets less current liabilities 127,590    59,028 
Provisions for liabilities 6 (4,207)  
Net assets 123,383    59,028 
 

Capital and reserves
     
Called up share capital 967    100 
Profit and loss account 122,416    58,928 
Shareholders' funds 123,383    59,028 
 


For the period ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge 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 financial statements were approved by the board of directors on 09 September 2024 and were signed on its behalf by:


-------------------------------
Sarah-Jane Chantrey
Director
2
General Information
DC Promo Ltd is a private company, limited by shares, registered in England and Wales, registration number 07401955, registration address 83 Loughborough Road, Hathern,, Loughborough, LE12 5HY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
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:
Motor Vehicles 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 October 2022 39,516    1,504    41,020 
Additions    
Disposals   (1,504)   (1,504)
At 31 December 2023 39,516      39,516 
Depreciation
At 01 October 2022 11,449    94    11,543 
Charge for period 7,016      7,016 
On disposals   (94)   (94)
At 31 December 2023 18,465      18,465 
Net book values
Closing balance as at 31 December 2023 21,051      21,051 
Opening balance as at 01 October 2022 28,067    1,410    29,477 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 1,432    4,028 
Accrued Income 86,785   
Other Debtors 45,970   
Sales Tax 3,954   
Historical Adjustment 1,706   
PAYE & Social Security 382   
Directors' Current Accounts 8,925   
Directors Loan Account 2 3,012   
152,166    4,028 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 17,529    2,702 
Bank Loans & Overdrafts (Secured) 8,138    5,559 
Corporation Tax 11,256    7,562 
ES Corporation Tax Payble 12,219   
Accrued Expenses 2,150   
Other Creditors 3    (237)
Directors' Current Accounts   21,543 
Directors Loan Account 2   7,062 
VAT Control Account (3,047)  
48,248    44,191 

6.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 4,207   
4,207   

3