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REGISTERED NUMBER: 06561791 (England and Wales)

















Unaudited Financial Statements for the Year Ended 30 June 2024

for

D.L.T. (Organic) Limited

D.L.T. (Organic) Limited (Registered number: 06561791)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D.L.T. (Organic) Limited

Company Information
for the Year Ended 30 June 2024







DIRECTOR: Mr D L Tapper





SECRETARY:





REGISTERED OFFICE: BCL House
2 Pavilion Business Park
Royds Hall Road
LEEDS
West Yorkshire
LS12 6AJ





REGISTERED NUMBER: 06561791 (England and Wales)





ACCOUNTANTS: SMH BCL Accountants Ltd
2, Pavilion Business Park
Royds Hall Road
Lower Wortley
Leeds
LS12 6AJ

D.L.T. (Organic) Limited (Registered number: 06561791)

Balance Sheet
30 June 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 41 541
Tangible assets 5 10,033 12,838
10,074 13,379

CURRENT ASSETS
Stocks 42,500 41,311
Debtors 6 14,158 28,929
Cash at bank 22,175 26,689
78,833 96,929
CREDITORS
Amounts falling due within one year 7 119,901 88,677
NET CURRENT (LIABILITIES)/ASSETS (41,068 ) 8,252
TOTAL ASSETS LESS CURRENT LIABILITIES (30,994 ) 21,631

PROVISIONS FOR LIABILITIES 1,807 2,439
NET (LIABILITIES)/ASSETS (32,801 ) 19,192

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (32,802 ) 19,191
SHAREHOLDERS' FUNDS (32,801 ) 19,192

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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.

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.

D.L.T. (Organic) Limited (Registered number: 06561791)

Balance Sheet - continued
30 June 2024



The financial statements were approved by the director and authorised for issue on 14 October 2024 and were signed by:





Mr D L Tapper - Director


D.L.T. (Organic) Limited (Registered number: 06561791)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

D.L.T. (Organic) Limited 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 30% on reducing balance
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.L.T. (Organic) Limited (Registered number: 06561791)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Computer
software
£
COST
At 1 July 2023
and 30 June 2024 1,500
AMORTISATION
At 1 July 2023 959
Amortisation for year 500
At 30 June 2024 1,459
NET BOOK VALUE
At 30 June 2024 41
At 30 June 2023 541

5. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Computer
leasehold machinery fittings equipment Totals
£ £ £ £ £
COST
At 1 July 2023
and 30 June 2024 1,479 9,934 33,166 949 45,528
DEPRECIATION
At 1 July 2023 1,479 7,155 23,500 556 32,690
Charge for year - 556 1,933 316 2,805
At 30 June 2024 1,479 7,711 25,433 872 35,495
NET BOOK VALUE
At 30 June 2024 - 2,223 7,733 77 10,033
At 30 June 2023 - 2,779 9,666 393 12,838

D.L.T. (Organic) Limited (Registered number: 06561791)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other debtors 14,158 28,929

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 97,346 80,871
Taxation and social security 1,539 594
Other creditors 21,016 7,212
119,901 88,677

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mr D L Tapper.

The ultimate controlling party is Mr D L Tapper.