Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-07-21falsetruefalseElectrical services10 15018422 2023-07-20 15018422 2023-07-21 2024-07-31 15018422 2022-07-21 2023-07-20 15018422 2024-07-31 15018422 c:Director1 2023-07-21 2024-07-31 15018422 d:MotorVehicles 2023-07-21 2024-07-31 15018422 d:MotorVehicles 2024-07-31 15018422 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-07-21 2024-07-31 15018422 d:FurnitureFittings 2023-07-21 2024-07-31 15018422 d:FurnitureFittings 2024-07-31 15018422 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-07-21 2024-07-31 15018422 d:OwnedOrFreeholdAssets 2023-07-21 2024-07-31 15018422 d:CurrentFinancialInstruments 2024-07-31 15018422 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 15018422 d:ShareCapital 2024-07-31 15018422 c:OrdinaryShareClass1 2023-07-21 2024-07-31 15018422 c:OrdinaryShareClass1 2024-07-31 15018422 c:FRS102 2023-07-21 2024-07-31 15018422 c:AuditExempt-NoAccountantsReport 2023-07-21 2024-07-31 15018422 c:FullAccounts 2023-07-21 2024-07-31 15018422 c:PrivateLimitedCompanyLtd 2023-07-21 2024-07-31 15018422 e:PoundSterling 2023-07-21 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15018422









DNO TECHNICAL LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2024

 
DNO TECHNICAL LTD
REGISTERED NUMBER: 15018422

BALANCE SHEET
AS AT 31 JULY 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
11,360

  
11,360

Current assets
  

Debtors: amounts falling due within one year
 5 
4,881

Cash at bank and in hand
 6 
12,857

  
17,738

Creditors: amounts falling due within one year
 7 
(28,998)

Net current (liabilities)/assets
  
 
 
(11,260)

Total assets less current liabilities
  
100

  

Net assets
  
100


Capital and reserves
  

Called up share capital 
 8 
100

  
100


Page 1

 
DNO TECHNICAL LTD
REGISTERED NUMBER: 15018422
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 income and retained earnings 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 on 23 January 2025.




................................................
Dean Heard
Director

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

Page 2

 
DNO TECHNICAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

1.


General information

DNO Technical Ltd is a private company, incorporated in England and Wales, limited by its share capital.  The Company was incorporated on 21 July 2023 and began trading on that date. The principal  activity of the company was the provision of electrical services. 

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

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.

 
2.4

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.

Page 3

 
DNO TECHNICAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
20%
reducing balance
Fixtures and fittings
-
20%
reducing balance

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.

 
2.5

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.

 
2.6

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.

 
2.7

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.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the period was 1.

Page 4

 
DNO TECHNICAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Total

£
£
£



Cost or valuation


Additions
13,000
1,200
14,200



At 31 July 2024

13,000
1,200
14,200



Depreciation


Charge for the period on owned assets
2,600
240
2,840



At 31 July 2024

2,600
240
2,840



Net book value



At 31 July 2024
10,400
960
11,360

Page 5

 
DNO TECHNICAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

5.


Debtors

2024
£


Trade debtors
4,496

Prepayments and accrued income
385

4,881



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
12,857

12,857



7.


Creditors: Amounts falling due within one year

2024
£

Corporation tax
3,280

Other creditors
25,718

28,998






Included in other creditors is a loan amount in relation to the director, Dean Heard, of £25,718.


8.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary shares of £1.00 each
100


Upon incorporation 100 ordinary shares were issued at par.

Page 6

 
DNO TECHNICAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

9.


Controlling party

The Company is controlled by the director, Dean Heard, by virtue of his shareholding, as described in the Director's report.

 
Page 7