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REGISTERED NUMBER: 11321205 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Dandilion Capital Ltd

Dandilion Capital Ltd (Registered number: 11321205)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Dandilion Capital Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTORS: C R Jerome
M R Jerome
M R Jerome





REGISTERED OFFICE: Hilston Highgate Lane
Whitworth
Rochdale
Lancashire
OL12 0TS





REGISTERED NUMBER: 11321205 (England and Wales)





ACCOUNTANTS: Versatile Accountancy Services Ltd
The Old Printworks
65 Church Street
Littleborough
Lancashire
OL15 8AB

Dandilion Capital Ltd (Registered number: 11321205)

Statement of Financial Position
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 431,420 448,420

CURRENT ASSETS
Debtors 5 275 430
Cash at bank 7,402 8,462
7,677 8,892
CREDITORS
Amounts falling due within one year 6 157,564 157,514
NET CURRENT LIABILITIES (149,887 ) (148,622 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

281,533

299,798

CREDITORS
Amounts falling due after more than
one year

7

105,490

111,282
NET ASSETS 176,043 188,516

Dandilion Capital Ltd (Registered number: 11321205)

Statement of Financial Position - continued
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 2 2
Fair value reserve 8 184,050 201,050
Retained earnings 8 (8,009 ) (12,536 )
SHAREHOLDERS' FUNDS 176,043 188,516

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The financial statements were approved by the Board of Directors and authorised for issue on 18 October 2024 and were signed on its behalf by:





C R Jerome - Director


Dandilion Capital Ltd (Registered number: 11321205)

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

1. STATUTORY INFORMATION

Dandilion Capital 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 as modified by the revaluation of certain assets.

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

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Dandilion Capital Ltd (Registered number: 11321205)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2023 448,420
Revaluations (17,000 )
At 30 April 2024 431,420
NET BOOK VALUE
At 30 April 2024 431,420
At 30 April 2023 448,420

Fair value at 30 April 2024 is represented by:
£   
Valuation in 2021 331,420
Valuation in 2022 63,500
Valuation in 2023 53,500
Valuation in 2024 (17,000 )
431,420

If the investment properties had not been revalued they would have been included at the following historical cost:

30.4.24 30.4.23
£    £   
Cost 247,370 247,370

Investment properties were valued on an open market basis on 14 April 2023 by Zoopla .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
30.4.24 30.4.23
£    £   
Prepayments 275 430

Dandilion Capital Ltd (Registered number: 11321205)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
30.4.24 30.4.23
£    £   
Directors' loan accounts 156,316 156,316
Accruals and deferred income 1,248 1,198
157,564 157,514

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE
THAN ONE YEAR
30.4.24 30.4.23
£    £   
Mortgages 105,490 111,282

8. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 May 2023 (12,536 ) 201,050 188,514
Deficit for the year (12,473 ) (12,473 )
Gain on revaluation 17,000 (17,000 ) -
At 30 April 2024 (8,009 ) 184,050 176,041