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REGISTERED NUMBER: 03021714 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Dale Stephenson Limited

Dale Stephenson Limited (Registered number: 03021714)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Dale Stephenson Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: D Stephenson
L Gill





SECRETARY: L H Shickell





REGISTERED OFFICE: Albert Mills
Gratrix Lane
Sowerby Bridge
Halifax
West Yorkshire
HX6 2DH





REGISTERED NUMBER: 03021714 (England and Wales)





ACCOUNTANTS: Horley Green Chartered Accountants
Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS

Dale Stephenson Limited (Registered number: 03021714)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 140,659 169,084

CURRENT ASSETS
Stocks 6,787 6,006
Debtors 5 259,275 583,851
Cash at bank 411,506 58,502
677,568 648,359
CREDITORS
Amounts falling due within one year 6 321,122 508,994
NET CURRENT ASSETS 356,446 139,365
TOTAL ASSETS LESS CURRENT
LIABILITIES

497,105

308,449

CREDITORS
Amounts falling due after more than one year 7 21,533 29,344
NET ASSETS 475,572 279,105

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 475,372 278,905
SHAREHOLDERS' FUNDS 475,572 279,105

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.

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 17 January 2025 and were signed on its behalf by:





D Stephenson - Director


Dale Stephenson Limited (Registered number: 03021714)

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


1. STATUTORY INFORMATION

Dale Stephenson 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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - Straight line over 25 years
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 10% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Stocks
Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. The valuation of stock is consistently applied by calculation at average cost in accordance with principles set out in SSAP 9.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 22 ) .

Dale Stephenson Limited (Registered number: 03021714)

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


4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 May 2023 22,455 137,840 32,815
Additions - - -
Disposals - - -
At 30 April 2024 22,455 137,840 32,815
DEPRECIATION
At 1 May 2023 22,455 77,816 32,565
Charge for year - 15,006 50
Eliminated on disposal - - -
At 30 April 2024 22,455 92,822 32,615
NET BOOK VALUE
At 30 April 2024 - 45,018 200
At 30 April 2023 - 60,024 250

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2023 254,558 92,372 540,040
Additions 19,315 - 19,315
Disposals (25,495 ) - (25,495 )
At 30 April 2024 248,378 92,372 533,860
DEPRECIATION
At 1 May 2023 147,401 90,719 370,956
Charge for year 31,373 545 46,974
Eliminated on disposal (24,729 ) - (24,729 )
At 30 April 2024 154,045 91,264 393,201
NET BOOK VALUE
At 30 April 2024 94,333 1,108 140,659
At 30 April 2023 107,157 1,653 169,084

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 221,631 541,585
Other debtors 3,220 3,070
VAT 33,036 37,808
Prepayments 1,388 1,388
259,275 583,851

Dale Stephenson Limited (Registered number: 03021714)

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


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 133,097 315,411
Tax 3,537 -
Social security and other taxes 4,015 5,163
Directors' current accounts 155,673 187,620
Accrued expenses 24,800 800
321,122 508,994

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Other creditors 21,533 29,344

8. RELATED PARTY DISCLOSURES

The company is controlled by Mr D Stephenson.