Company registration number:
12853878
Dulac Data Ltd
Unaudited filleted financial statements
30 September 2024
Dulac Data Ltd
Contents
Directors and other information
Accountant's report
Statement of financial position
Notes to the financial statements
Dulac Data Ltd
Directors and other information
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Director |
P D McCormack |
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Company number |
12853878 |
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Registered office |
121 Booker Avenue |
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Mossley Hill |
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Liverpool |
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L18 9SB |
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Accountant |
Hailwood & Co. |
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392-394 Hoylake Road |
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Moreton |
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Wirral |
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CH46 6DF |
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Dulac Data Ltd
Chartered accountant's report to the director on the preparation of the
unaudited statutory financial statements of Dulac Data Ltd
Year ended 30 September 2024
As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 30 September 2024 which comprise the statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Hailwood & Co.
Chartered Accountants
392-394 Hoylake Road
Moreton
Wirral
CH46 6DF
20 December 2024
Dulac Data Ltd
Statement of financial position
30 September 2024
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2024 |
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2023 |
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Note |
£ |
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£ |
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£ |
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£ |
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Fixed assets |
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Tangible assets |
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5 |
1,236 |
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1,335 |
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_______ |
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_______ |
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1,236 |
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1,335 |
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Current assets |
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Debtors |
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6 |
- |
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4,480 |
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Cash at bank and in hand |
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53,203 |
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30,431 |
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_______ |
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_______ |
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53,203 |
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34,911 |
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Creditors: amounts falling due |
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within one year |
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7 |
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47,453) |
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(
15,917) |
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_______ |
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_______ |
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Net current assets |
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5,750 |
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18,994 |
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_______ |
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Total assets less current liabilities |
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6,986 |
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20,329 |
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_______ |
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Net assets |
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6,986 |
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20,329 |
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_______ |
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_______ |
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Capital and reserves |
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Called up share capital |
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1 |
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1 |
Profit and loss account |
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6,985 |
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20,328 |
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_______ |
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Shareholder funds |
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6,986 |
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20,329 |
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_______ |
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_______ |
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For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
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The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
20 December 2024
, and are signed on behalf of the board by:
P D McCormack
Director
Company registration number:
12853878
Dulac Data Ltd
Notes to the financial statements
Year ended 30 September 2024
1.
General information
The company is a private company limited by shares, registered in England. The address of the registered office is 121 Booker Avenue, Mossley Hill, Liverpool, L18 9SB.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.Any tangible assets carried at revalued amounts is recorded at the fair value at the date of revaluation less any subseqeunt accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
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Fittings fixtures and equipment |
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25 % |
reducing balance |
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If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
1
(2023:
1
).
5.
Tangible assets
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Fixtures, fittings and equipment |
Total |
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£ |
£ |
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Cost |
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At 1 October 2023 |
1,885 |
1,885 |
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Additions |
131 |
131 |
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_______ |
_______ |
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At 30 September 2024 |
2,016 |
2,016 |
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_______ |
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Depreciation |
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At 1 October 2023 |
550 |
550 |
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Charge for the year |
230 |
230 |
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_______ |
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At 30 September 2024 |
780 |
780 |
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Carrying amount |
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At 30 September 2024 |
1,236 |
1,236 |
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_______ |
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At 30 September 2023 |
1,335 |
1,335 |
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_______ |
_______ |
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6.
Debtors
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2024 |
2023 |
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£ |
£ |
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Trade debtors |
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4,480 |
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_______ |
_______ |
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7.
Creditors: amounts falling due within one year
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2024 |
2023 |
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£ |
£ |
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Corporation tax |
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4,954 |
4,548 |
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Other creditors |
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42,499 |
11,369 |
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_______ |
_______ |
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47,453 |
15,917 |
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_______ |
_______ |
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8.
Directors advances, credits and guarantees
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During the year the director entered into the following advances and credits with the company: |
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2024 |
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Balance brought forward |
Advances /(credits) to the director |
Amounts repaid |
Balance o/standing |
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£ |
£ |
£ |
£ |
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P D McCormack |
(
10,466) |
2,909 |
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34,000) |
(
41,557) |
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_______ |
_______ |
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2023 |
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Balance brought forward |
Advances /(credits) to the director |
Amounts repaid |
Balance o/standing |
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£ |
£ |
£ |
£ |
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P D McCormack |
(
11,254) |
5,788 |
(
5,000) |
(
10,466) |
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_______ |
_______ |
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_______ |
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Where an overdrawn balance exceeds the de minimis limit, interest is charged at H M Revenue and Customs official rate.
9.
Controlling party
The company is controlled by the director whose name is shown on the directors report.
10.
Directors' advances, credits and guarantees
All movements on directors' advances, credits and guarantees, were as would be expected under normal market conditions, not material in terms of risk or benefits arising and would therefore not influence the users of these accounts when assessing the financial position of the company.