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Registered number: 09179900









DFE PROJECTS LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
DFE PROJECTS LIMITED
REGISTERED NUMBER: 09179900

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 5 
2
480,819

  
2
480,819

Current assets
  

Debtors: amounts falling due within one year
 6 
1,333,618
6,485,960

Cash at bank and in hand
 7 
1,566,655
2,534,327

  
2,900,273
9,020,287

Creditors: amounts falling due within one year
 8 
(132,297)
(1,145,652)

Net current assets
  
 
 
2,767,976
 
 
7,874,635

Total assets less current liabilities
  
2,767,978
8,355,454

  

Net assets
  
2,767,978
8,355,454


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
2,767,968
8,355,444

  
2,767,978
8,355,454


Page 1

 
DFE PROJECTS LIMITED
REGISTERED NUMBER: 09179900
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with 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: 




P N Briggs
Director

Date: 30 October 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
DFE PROJECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

DFE Projects Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales. The company's registered office address is 101 New Cavendish Street, London, England, W1W 6XH, and the principal place of business address is 7 Whiteladies Road, Bristol, BS8 1NN.
The financial statements are presented in Sterling, which is the functional currency of the company.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
3 year straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 
DFE PROJECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.4

Impairment of fixed assets and goodwill

Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each balance sheet date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

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.


3.


Employees




The average monthly number of employees, including directors, during the year was 5 (2023 - 5).

Page 4

 
DFE PROJECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 May 2023
882



At 30 April 2024

882



Depreciation


At 1 May 2023
882



At 30 April 2024

882



Net book value



At 30 April 2024
-



At 30 April 2023
-

Page 5

 
DFE PROJECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 May 2023
480,819


Amounts written off
(480,817)



At 30 April 2024
2





6.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
1,296,541
6,482,400

Other debtors
8,010
11

Prepayments and accrued income
29,067
3,549

1,333,618
6,485,960



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,566,655
2,534,327

1,566,655
2,534,327


Page 6

 
DFE PROJECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
7
3

Amounts owed to group undertakings
53,924
249,439

Other taxation and social security
-
818,844

Accruals and deferred income
78,366
77,366

132,297
1,145,652



9.


Controlling party

The ultimate parent company is Freed Holdings Limited. The company is registered in England and Wales. Copies of the financial statements are available from The Registrar of Companies, Companies House, Crown Way, Maindy, Cardiff, CF 14 3UZ.


10.


Auditors' information

The auditors' report on the financial statements for the year ended 30 April 2024 was unqualified.

The audit report was signed on 30 October 2024 by Stephen Haffner (Senior statutory auditor) on behalf of Harris & Trotter LLP.

 
Page 7