Registered number
11635079
Dyrrah Ltd
Filleted Accounts
31 March 2024
Dyrrah Ltd
Registered number: 11635079
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 60,001 72,702
Current assets
Stocks 550 1,600
Debtors 4 28,482 31,947
Cash at bank and in hand 10,782 6,105
39,814 39,652
Creditors: amounts falling due within one year 5 (58,036) (68,052)
Net current liabilities (18,222) (28,400)
Total assets less current liabilities 41,779 44,302
Creditors: amounts falling due after more than one year 6 (15,233) (33,914)
Net assets 26,546 10,388
Capital and reserves
Called up share capital 3 3
Profit and loss account 26,543 10,385
Shareholders' funds 26,546 10,388
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
I Buinauskaite
Director
Approved by the board on 6 November 2024
Dyrrah Ltd
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor vehicles 20% reducing balance
Plant and machinery 20% reducing balance
Fixtures and fittings 20% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 5 7
3 Tangible fixed assets
Motor vehicles Plant and machinery Fixtures and fittings Total
£ £ £ £
Cost
At 1 April 2023 62,235 17,047 19,306 98,588
Additions - 1,353 1,532 2,885
Disposals - (916) - (916)
At 31 March 2024 62,235 17,484 20,838 100,557
Depreciation
At 1 April 2023 12,447 6,539 6,900 25,886
Charge for the year 9,958 2,255 2,787 15,000
On disposals - (330) - (330)
At 31 March 2024 22,405 8,464 9,687 40,556
Net book value
At 31 March 2024 39,830 9,020 11,151 60,001
At 31 March 2023 49,788 10,508 12,406 72,702
4 Debtors 2024 2023
£ £
Other debtors 28,482 31,947
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 4,433 8,477
Obligations under finance lease and hire purchase contracts 13,984 13,441
Accruals and deferred income 1,288 1,113
Taxation and social security costs 13,352 5,239
Other creditors 24,979 39,782
58,036 68,052
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 5,534 10,231
Obligations under finance lease and hire purchase contracts 9,699 23,683
15,233 33,914
7 Related party transactions
As at 31 March 2024 the balance owed to the directors was £24,979 (2023: £39,782).
8 Other information
Dyrrah Ltd is a private company limited by shares and incorporated in England. Its registered office is:
286a Dereham Road
Norwich
NR2 3UU
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