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REGISTERED NUMBER: 13339471 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Dolphin Heating Ltd

Dolphin Heating Ltd (Registered number: 13339471)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


Dolphin Heating Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Miss F Dolphin





REGISTERED OFFICE: 25 Southgate
Honley
Holmfirth
HD9 6NT





REGISTERED NUMBER: 13339471 (England and Wales)





ACCOUNTANTS: DWilkinson&Company
Bank House
27 King Street
Leeds
West Yorkshire
LS1 2HL

Dolphin Heating Ltd (Registered number: 13339471)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,861 5,331

CURRENT ASSETS
Cash at bank 771 2,172

CREDITORS
Amounts falling due within one year 5 4,282 5,730
NET CURRENT LIABILITIES (3,511 ) (3,558 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

350

1,773

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 250 1,673
350 1,773

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 director acknowledges her 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.

Dolphin Heating Ltd (Registered number: 13339471)

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.

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 director and authorised for issue on 27 January 2025 and were signed by:





Miss F Dolphin - Director


Dolphin Heating Ltd (Registered number: 13339471)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Dolphin Heating 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.

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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

Dolphin Heating Ltd (Registered number: 13339471)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023
and 30 April 2024 1,356 7,794 548 9,698
DEPRECIATION
At 1 May 2023 593 3,410 364 4,367
Charge for year 191 1,096 183 1,470
At 30 April 2024 784 4,506 547 5,837
NET BOOK VALUE
At 30 April 2024 572 3,288 1 3,861
At 30 April 2023 763 4,384 184 5,331

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 1 -
Tax 3,295 2,106
Directors' current accounts 602 3,144
Accrued expenses 384 480
4,282 5,730