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REGISTERED NUMBER: 07853261 (England and Wales)













D LAMBERT LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






D LAMBERT LIMITED (REGISTERED NUMBER: 07853261)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


D LAMBERT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Mr D Lambert
Mr W Lambert





REGISTERED OFFICE: 131 Blacker Lane
Netherton
Wakefield
West Yorkshire
WF4 4EZ





REGISTERED NUMBER: 07853261 (England and Wales)





ACCOUNTANTS: Harrison & Co
Chartered Accountants
531 Denby Dale Road West
Calder Grove
Wakefield
West Yorkshire
WF4 3ND

D LAMBERT LIMITED (REGISTERED NUMBER: 07853261)

ABRIDGED BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 51,042 57,292
Tangible assets 5 163,673 84,315
214,715 141,607

CURRENT ASSETS
Stocks 19,000 22,500
Debtors 1,923,148 2,159,886
Cash at bank 673,224 245,355
2,615,372 2,427,741
CREDITORS
Amounts falling due within one year 193,894 258,518
NET CURRENT ASSETS 2,421,478 2,169,223
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,636,193

2,310,830

CREDITORS
Amounts falling due after more than one
year

(13,970

)

(29,211

)

PROVISIONS FOR LIABILITIES (31,098 ) (16,020 )
NET ASSETS 2,591,125 2,265,599

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 2,591,023 2,265,497
2,591,125 2,265,599

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

D LAMBERT LIMITED (REGISTERED NUMBER: 07853261)

ABRIDGED BALANCE SHEET - continued
30 APRIL 2024


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2024 and were signed on its behalf by:




Mr D Lambert - Director



Mr W Lambert - Director


D LAMBERT LIMITED (REGISTERED NUMBER: 07853261)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

D Lambert Limited 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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on cost
Motor vehicles - 25% 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 Statement of Income and Retained Earnings, 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.

D LAMBERT LIMITED (REGISTERED NUMBER: 07853261)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023
and 30 April 2024 125,000
AMORTISATION
At 1 May 2023 67,708
Amortisation for year 6,250
At 30 April 2024 73,958
NET BOOK VALUE

At 30 April 2024 51,042
At 30 April 2023 57,292

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023 1,000 121,761 5,217 127,978
Additions - 138,964 - 138,964
Disposals - (26,036 ) - (26,036 )
At 30 April 2024 1,000 234,689 5,217 240,906
DEPRECIATION
At 1 May 2023 1,000 37,860 4,803 43,663
Charge for year - 54,558 414 54,972
Eliminated on disposal - (21,402 ) - (21,402 )
At 30 April 2024 1,000 71,016 5,217 77,233
NET BOOK VALUE
At 30 April 2024 - 163,673 - 163,673
At 30 April 2023 - 83,901 414 84,315