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REGISTERED NUMBER: 10540457 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st December 2023

for

D DELE LTD

D DELE LTD (REGISTERED NUMBER: 10540457)






Contents of the Financial Statements
for the Year Ended 31st December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D DELE LTD

Company Information
for the Year Ended 31st December 2023







DIRECTOR: Mr A Dele





REGISTERED OFFICE: 65 Swanton Road
Erith
Kent
DA8 1LR





REGISTERED NUMBER: 10540457 (England and Wales)





ACCOUNTANTS: Abrams Ashton - Chorley Limited
Chartered Certified Accountants
41 St Thomas's Road
Chorley
Lancashire
PR7 1JE

D DELE LTD (REGISTERED NUMBER: 10540457)

Balance Sheet
31st December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,742 46,242

CURRENT ASSETS
Stocks 15,752 10,400
Debtors 5 56,900 6,271
Cash at bank 68,524 149,860
141,176 166,531
CREDITORS
Amounts falling due within one year 6 23,417 56,366
NET CURRENT ASSETS 117,759 110,165
TOTAL ASSETS LESS CURRENT
LIABILITIES

119,501

156,407

PROVISIONS FOR LIABILITIES - 216
NET ASSETS 119,501 156,191

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 119,500 156,190
SHAREHOLDERS' FUNDS 119,501 156,191

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

D DELE LTD (REGISTERED NUMBER: 10540457)

Balance Sheet - continued
31st December 2023


The 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.

The financial statements were approved by the director and authorised for issue on 17th September 2024 and were signed by:





Mr A Dele - Director


D DELE LTD (REGISTERED NUMBER: 10540457)

Notes to the Financial Statements
for the Year Ended 31st December 2023

1. STATUTORY INFORMATION

D Dele Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable and represents amounts received for services rendered, stated net of discounts and value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance
Computer equipment - 33.3% on cost

Impairment of Assets
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carry amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

D DELE LTD (REGISTERED NUMBER: 10540457)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

2. ACCOUNTING POLICIES - continued

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held with banks, and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments' of FRS 102 to all its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st January 2023 47,985 3,420 51,405
Additions - 1,644 1,644
Disposals (47,985 ) - (47,985 )
At 31st December 2023 - 5,064 5,064
DEPRECIATION
At 1st January 2023 2,999 2,164 5,163
Charge for year - 1,158 1,158
Eliminated on disposal (2,999 ) - (2,999 )
At 31st December 2023 - 3,322 3,322
NET BOOK VALUE
At 31st December 2023 - 1,742 1,742
At 31st December 2022 44,986 1,256 46,242

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other debtors 6,271 6,271
Directors' current accounts 50,629 -
56,900 6,271

D DELE LTD (REGISTERED NUMBER: 10540457)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Tax 18,601 38,055
Social security and other taxes - 116
VAT 2,831 14,663
Directors' current accounts - 1,603
Accrued expenses 1,985 1,929
23,417 56,366

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
1 Ordinary 1 1 1

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2023 and 31st December 2022:

31.12.23 31.12.22
£    £   
Mr A Dele
Balance outstanding at start of year (1,603 ) 19,296
Amounts advanced 154,741 89,346
Amounts repaid (102,509 ) (110,245 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 50,629 (1,603 )

9. ULTIMATE CONTROLLING PARTY

During the current and previous year, Mr A Dele, director, has controlled the company by virtue of his 100% shareholding of the issued share capital.