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COMPANY REGISTRATION NUMBER: 10833171
D & L Services (St Neots) Limited
Filleted Unaudited Financial Statements
For the year ended
31 July 2024
D & L Services (St Neots) Limited
Financial Statements
Year ended 31 July 2024
Contents
Page
Officers and professional advisers
1
Statement of financial position
2
Notes to the financial statements
3
D & L Services (St Neots) Limited
Officers and Professional Advisers
THE BOARD OF DIRECTORS
Mr D Evans
Mrs L Evans
REGISTERED OFFICE
4 Saviles Close
Eaton Ford
St Neots
Cambs
PE19 7GD
ACCOUNTANTS
Streets
Chartered Accountants
Potton House
Wyboston Lakes
Great North Road
Wyboston
Bedford
MK44 3BZ
BANKERS
National Westminster Bank PLC
Market Place
Spalding
Lincs
PE11 1ST
D & L Services (St Neots) Limited
Statement of Financial Position
31 July 2024
2024
2023
Note
£
£
Current assets
Debtors
7
100
Cash at bank and in hand
52,631
----
--------
100
52,631
Creditors: amounts falling due within one year
8
1,657
----
--------
Net current assets
100
50,974
----
--------
Total assets less current liabilities
100
50,974
----
--------
Net assets
100
50,974
----
--------
Capital and reserves
Called up share capital
100
100
Profit and loss account
50,874
----
--------
Shareholders funds
100
50,974
----
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 24 September 2024 , and are signed on behalf of the board by:
Mr D Evans
Director
Company registration number: 10833171
D & L Services (St Neots) Limited
Notes to the Financial Statements
Year ended 31 July 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4 Saviles Close, Eaton Ford, St Neots, Cambs, PE19 7GD.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover in the income statement represents the value of services provided during the period.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
33% straight line
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).
5. Tax on loss
Major components of tax income
2024
2023
£
£
Deferred tax:
Origination and reversal of timing differences
( 41)
----
----
Tax on loss
( 41)
----
----
6. Tangible assets
Equipment
£
Cost
At 1 August 2023
699
Disposals
( 699)
----
At 31 July 2024
----
Depreciation
At 1 August 2023
699
Disposals
( 699)
----
At 31 July 2024
----
Carrying amount
At 31 July 2024
----
At 31 July 2023
----
7. Debtors
2024
2023
£
£
Other debtors
100
----
----
8. Creditors: amounts falling due within one year
2024
2023
£
£
Other creditors
1,657
----
-------