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REGISTERED NUMBER: 08407193 (England and Wales)















DETAIL C LTD

Unaudited Financial Statements for the Year Ended 31 March 2024






DETAIL C LTD (REGISTERED NUMBER: 08407193)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DETAIL C LTD

Company Information
for the Year Ended 31 March 2024







DIRECTORS: R L Gangotra
E S Purchase





SECRETARY: E S Purchase





REGISTERED OFFICE: 64 Great Hampton Street
Hockley
Birmingham
B18 6EL





REGISTERED NUMBER: 08407193 (England and Wales)





ACCOUNTANTS: Michael Dufty Partnership Limited
59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX

DETAIL C LTD (REGISTERED NUMBER: 08407193)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 34,795 53,853

CURRENT ASSETS
Stocks - 75,000
Debtors 5 1,023,707 979,324
Cash at bank 734 25,874
1,024,441 1,080,198
CREDITORS
Amounts falling due within one year 6 489,072 541,811
NET CURRENT ASSETS 535,369 538,387
TOTAL ASSETS LESS CURRENT
LIABILITIES

570,164

592,240

CREDITORS
Amounts falling due after more than one
year

7

(11,667

)

(21,667

)

PROVISIONS FOR LIABILITIES (8,658 ) (13,464 )
NET ASSETS 549,839 557,109

CAPITAL AND RESERVES
Called up share capital 302 302
Retained earnings 549,537 556,807
549,839 557,109

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

DETAIL C LTD (REGISTERED NUMBER: 08407193)

Balance Sheet - continued
31 March 2024


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 2 December 2024 and were signed on its behalf by:





R L Gangotra - Director


DETAIL C LTD (REGISTERED NUMBER: 08407193)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Detail C 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

DETAIL C LTD (REGISTERED NUMBER: 08407193)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 15 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2023
and 31 March 2024 65,767 15,700 23,636 105,103
DEPRECIATION
At 1 April 2023 30,040 7,662 13,548 51,250
Charge for year 12,924 1,607 4,527 19,058
At 31 March 2024 42,964 9,269 18,075 70,308
NET BOOK VALUE
At 31 March 2024 22,803 6,431 5,561 34,795
At 31 March 2023 35,727 8,038 10,088 53,853

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 465,127 822,117
Amounts owed by group undertakings 494,666 102,763
Other debtors 63,914 54,444
1,023,707 979,324

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 294,865 88,998
Amounts owed to group undertakings 111,679 429,958
Taxation and social security (9,399 ) 4,063
Other creditors 81,927 8,792
489,072 541,811

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 11,667 21,667

8. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors by virtue of their shareholdings in the company.