2022-12-01 2023-11-29 false Capium Accounts Production 1.1 05629425 bus:FullAccounts 2022-12-01 2023-11-29 05629425 bus:FRS102 2022-12-01 2023-11-29 05629425 bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-29 05629425 bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-29 05629425 bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-29 05629425 2022-12-01 2023-11-29 05629425 2023-11-29 05629425 bus:RegisteredOffice 2022-12-01 2023-11-29 05629425 core:WithinOneYear 2023-11-29 05629425 core:AfterOneYear 2023-11-29 05629425 bus:Director1 2022-12-01 2023-11-29 05629425 bus:Director1 2023-11-29 05629425 bus:Director1 2021-12-01 2022-11-30 05629425 2021-12-01 05629425 bus:LeadAgentIfApplicable 2022-12-01 2023-11-29 05629425 2021-12-01 2022-11-30 05629425 2022-11-30 05629425 core:WithinOneYear 2022-11-30 05629425 core:AfterOneYear 2022-11-30 05629425 bus:EntityAccountantsOrAuditors 2021-12-01 2022-11-30 05629425 core:LandBuildings 2022-12-01 2023-11-29 05629425 core:LandBuildings 2023-11-29 05629425 core:LandBuildings 2022-11-30 05629425 core:FurnitureFittings 2022-12-01 2023-11-29 05629425 core:FurnitureFittings 2023-11-29 05629425 core:FurnitureFittings 2022-11-30 05629425 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-11-29 05629425 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-11-30 05629425 core:CostValuation core:Non-currentFinancialInstruments 2023-11-29 05629425 core:CostValuation core:Non-currentFinancialInstruments 2022-11-30 05629425 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-11-29 05629425 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-11-29 05629425 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-11-29 05629425 core:Non-currentFinancialInstruments 2023-11-29 05629425 core:Non-currentFinancialInstruments 2022-11-30 05629425 core:ShareCapital 2023-11-29 05629425 core:ShareCapital 2022-11-30 05629425 core:RetainedEarningsAccumulatedLosses 2023-11-29 05629425 core:RetainedEarningsAccumulatedLosses 2022-11-30 05629425 core:ShareCapitalOrdinaryShares 2022-12-01 05629425 core:ShareCapitalOrdinaryShares 2021-12-01 05629425 core:ShareCapitalOrdinaryShares 2022-12-01 2023-11-29 05629425 core:ShareCapitalOrdinaryShares 2021-12-01 2022-11-30 05629425 core:ShareCapitalOrdinaryShares 2023-11-29 05629425 core:ShareCapitalOrdinaryShares 2022-11-30 05629425 core:RetainedEarningsAccumulatedLosses 2022-12-01 05629425 core:RetainedEarningsAccumulatedLosses 2021-12-01 05629425 core:RetainedEarningsAccumulatedLosses 2022-12-01 2023-11-29 05629425 core:RetainedEarningsAccumulatedLosses 2021-12-01 2022-11-30 05629425 core:RetainedEarningsAccumulatedLosses 2023-11-29 05629425 core:RetainedEarningsAccumulatedLosses 2022-11-30 05629425 dpl:Item1 2022-12-01 05629425 dpl:Item1 2023-11-29 05629425 dpl:Item1 2021-12-01 05629425 dpl:Item1 2022-11-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 05629425
England and Wales

 

 

 

DALETOP LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 29 November 2023
Director Aron GOLDMAN
Registered Number 05629425
Registered Office
Accountants Versa Tax Solutions Ltd
9 Corbets Tey Road
Upminster
Essex
RM14 2AP
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 29 November 2023
Principal activities
The companys principal activity during the year was the sale of Buying and selling of own real estate and Other letting and operating of own or leased real estate
Director
The director who served the company throughout the period was as follows:
Aron GOLDMAN
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Aron GOLDMAN
Director

Date approved: 01 November 2024
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 29 November 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Versa Tax Solutions Ltd
29 November 2023



....................................................
Versa Tax Solutions Ltd
9 Corbets Tey Road
Upminster
Essex
RM14 2AP
01 November 2024
3
 
 
Notes
 
2023
£
  2022
£
Gross profit  
Administrative expenses (9,529)   (51,829)
Other operating income 154,638    41,416 
Operating profit/(loss) 145,109    (10,413)
Interest payable and similar charges (106,247)   (70,907)
Profit/(Loss) on ordinary activities before taxation 38,862    (81,320)
Tax on profit on ordinary activities  
Profit/(Loss) for the financial period 38,862    (81,320)
 
4
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 1,668,166    1,668,500 
1,668,166    1,668,500 
Current assets      
Debtors 4 763,131    763,131 
Cash at bank and in hand 13,719    951 
776,850    764,082 
Creditors: amount falling due within one year 5 (841,961)   (580,866)
Net current assets (65,111)   183,216 
 
Total assets less current liabilities 1,603,055    1,851,716 
Creditors: amount falling due after more than one year 6 (1,619,004)   (1,906,527)
Net assets (15,949)   (54,811)
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (16,049)   (54,911)
Shareholders' funds (15,949)   (54,811)
 


For the period ended 29 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 01 November 2024 and were signed by:


-------------------------------
Aron GOLDMAN
Director
5
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 December 2021 100  26,409  26,509 
Profit for the period (81,320) (81,320)
Total comprehensive income for the period (81,320) (81,320)
Total investments by and distributions to owners
At 30 November 2022 100  (54,911) (54,811)
At 01 December 2022 100  (54,911) (54,811)
Profit for the period 38,862  38,862 
Total comprehensive income for the period 38,862  38,862 
Total investments by and distributions to owners
At 29 November 2023 100  (16,049) (15,949)
6
General Information
Daletop Ltd is a private company, limited by shares, registered in England and Wales, registration number 05629425, registration address .

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
Freehold Property 0% Reducing Balance
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
2.

Average number of employees

Average number of employees during the period was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Freehold Property   Total
  £   £   £
At 01 December 2022 1,667,163    9,850    1,677,013 
Additions    
Disposals    
At 29 November 2023 1,667,163    9,850    1,677,013 
Depreciation
At 01 December 2022   8,513    8,513 
Charge for period   334    334 
On disposals    
At 29 November 2023   8,847    8,847 
Net book values
Closing balance as at 29 November 2023 1,667,163    1,003    1,668,166 
Opening balance as at 01 December 2022 1,667,163    1,337    1,668,500 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Other Debtors 763,131    763,131 
763,131    763,131 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Bank Loans & Overdrafts (Secured) 135,440    135,440 
Accrued Expenses 600    350 
Other Creditors 705,921    445,076 
841,961    580,866 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts (secured) 1,619,004    1,906,527 
1,619,004    1,906,527 

7