Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312No description of principal activitytruefalse2023-04-012trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05648331 2023-04-01 2024-03-31 05648331 2022-04-01 2023-03-31 05648331 2024-03-31 05648331 2023-03-31 05648331 c:Director1 2023-04-01 2024-03-31 05648331 c:Director2 2023-04-01 2024-03-31 05648331 d:FurnitureFittings 2023-04-01 2024-03-31 05648331 d:FurnitureFittings 2024-03-31 05648331 d:FurnitureFittings 2023-03-31 05648331 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 05648331 d:CurrentFinancialInstruments 2024-03-31 05648331 d:CurrentFinancialInstruments 2023-03-31 05648331 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05648331 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 05648331 d:ShareCapital 2024-03-31 05648331 d:ShareCapital 2023-03-31 05648331 d:RetainedEarningsAccumulatedLosses 2024-03-31 05648331 d:RetainedEarningsAccumulatedLosses 2023-03-31 05648331 c:FRS102 2023-04-01 2024-03-31 05648331 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05648331 c:FullAccounts 2023-04-01 2024-03-31 05648331 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05648331 2 2023-04-01 2024-03-31 05648331 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 05648331









DALTON HOUSE APPLIANCES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
DALTON HOUSE APPLIANCES LIMITED
 

CONTENTS



Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6


 
DALTON HOUSE APPLIANCES LIMITED
REGISTERED NUMBER: 05648331

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
432

  
-
432

Current assets
  

Cash at bank and in hand
 5 
144,844
222,094

  
144,844
222,094

Creditors: amounts falling due within one year
 6 
(2,227)
(1,920)

Net current assets
  
 
 
142,617
 
 
220,174

Total assets less current liabilities
  
142,617
220,606

  

Net assets
  
142,617
220,606


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
142,517
220,506

  
142,617
220,606


Page 1

 
DALTON HOUSE APPLIANCES LIMITED
REGISTERED NUMBER: 05648331
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
A Shah
................................................
M Bates
Director
Director


Date: 1 October 2024
Date:1 October 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
DALTON HOUSE APPLIANCES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Dalton House Appliances Limited is a private company, limited by shares, domiciled in England and Wales, registration number 05648331. The registered office is Aston House, Cornwall Avenue, London N3 1LF.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures & fittings
-
50%
Straight Line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
DALTON HOUSE APPLIANCES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. 


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 
DALTON HOUSE APPLIANCES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Fixtures & fittings

£



Cost or valuation


At 1 April 2023
52,464



At 31 March 2024

52,464



Depreciation


At 1 April 2023
52,032


Charge for the year on owned assets
432



At 31 March 2024

52,464



Net book value



At 31 March 2024
-



At 31 March 2023
432


5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
144,844
222,094



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
70
82

Other taxation and social security
26
7

Other creditors
600
300

Accruals and deferred income
1,531
1,531

2,227
1,920


Page 5

 
DALTON HOUSE APPLIANCES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Controlling party

The company is controlled by Fenn Brook Consultancy Limited, a company incorporated in England and Wales, by virtue of it's majority shareholding.

Page 6