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Registered number: 01520800









DU PRÉ LIMITED







UNAUDITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
DU PRÉ LIMITED
 
 
COMPANY INFORMATION


Directors
P J Bradford 
M O Kirk 
A J Moody 
D C Phillips 
J N Wilson 




Company secretary
J N Wilson



Registered number
01520800



Registered office
Glebe Farm
Down Street

Dummer

Hampshire

RG25 2AD





 
DU PRÉ LIMITED
 

CONTENTS



Page
Directors' Report
1
Directors' Responsibilities Statement
2
Statement of Income and Retained Earnings
3
Balance Sheet
4
Notes to the Financial Statements
5 - 8


 
DU PRÉ LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2024

The Directors present their report and the financial statements for the year ended 31 March 2024.

Directors

The Directors who served during the year were:

P J Bradford 
M O Kirk 
A J Moody 
D C Phillips 
J N Wilson 

Small companies note

In preparing this report, the Directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





J N Wilson
Director

Date: 8 November 2024

Page 1

 
DU PRÉ LIMITED
 
 
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024

The Directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the Directors 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 Directors are required to:

select suitable accounting policies for the Company's financial statements 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 Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are 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.

Page 2

 
DU PRÉ LIMITED
 
 
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 31 MARCH 2024

2024
2023
Note
£
£

  

Tax on profit
  
-
(29,955)

Profit/(loss) after tax
  
-
(29,955)

  

  

Retained earnings at the beginning of the year
  
(697,802)
(667,847)

  
(697,802)
(667,847)

Loss for the year
  
-
(29,955)

Retained earnings at the end of the year
  
(697,802)
(697,802)
The notes on pages 5 to 8 form part of these financial statements.

Page 3

 
DU PRÉ LIMITED
REGISTERED NUMBER: 01520800

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors
 3 
26,627
43,497

Cash at bank and in hand
 4 
325
22,505

  
26,952
66,002

Creditors: amounts falling due within one year
 5 
(629,861)
(668,911)

Net current liabilities
  
 
 
(602,909)
 
 
(602,909)

Total assets less current liabilities
  
(602,909)
(602,909)

  

Net liabilities
  
(602,909)
(602,909)


Capital and reserves
  

Called up share capital 
  
52,631
52,631

Share premium account
  
42,262
42,262

Profit and loss account
  
(697,802)
(697,802)

  
(602,909)
(602,909)


For the year ended 31 March 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 Company's financial statements have been prepared in accordance with the 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: 




J N Wilson
Director

Date: 8 November 2024

The notes on pages 5 to 8 form part of these financial statements.

Page 4

 
DU PRÉ LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

The Company is a private company limited by share capital incorporated in England and Wales.                    
On 1st April 2022, the trade and assets of DuPre Limited were hived up to Southern Communications
Limited at book value.  
                                                                                                        
The address of its registered office and principal place of business is:

Glebe Farm
Down Street
Dummer
Hampshire
RG25 2AD

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

 
2.2

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 5

 
DU PRÉ LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.3

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.

 
2.4

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 6

 
DU PRÉ LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Debtors


2024
2023
£
£



Trade debtors
16,049
31,385

Other debtors
10,409
11,943

Deferred taxation
169
169

26,627
43,497


Amounts owed by group undertakings are unsecured, interest free, have no fixed date of repayment and
are repayable on demand.

Trade debtors are stated after provisions for impairment of £Nil (2022: £Nil).
 


4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
325
22,505

325
22,505



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
629,861
664,815

Other creditors
-
4,096

629,861
668,911


Amounts owed to group undertakings are unsecured, interest free, have no fixed date of repayment and
are repayable on demand.


6.


Deferred taxation

Page 7

 
DU PRÉ LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
 
6.Deferred taxation (continued)




2024


£






At beginning of year
169


Charged to profit or loss
-



At end of year
169

The deferred tax asset is made up as follows:

2024
2023
£
£


Short term timing differences
169
169

169
169


7.


Post balance sheet events

There were no post balance sheet events to note in the current year.


8.


Controlling party

The Company's immediate parent is Southern Communications Holdings Limited, incorporated in England
and Wales.

The parent of the smallest group for which consolidated accounts are prepared is Southern
Communications Group Limited. These financial statements are available upon request from Companies
House, Crown Way, Cardiff, CF14 3UZ.

The ultimate parent Company is Saint Topco Limited. The Directors believe there to be no ultimate controlling party.

Page 8