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DELL DEVELOPMENTS LIMITED

Registered Number
05557154
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

DELL DEVELOPMENTS LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

ALFORD, David Christopher

Company Secretary

ALFORD, David Christopher

Registered Address

Birch Hill Rutland Gardens
Bursledon
Southampton
SO31 8FZ

Registered Number

05557154 (England and Wales)
DELL DEVELOPMENTS LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets362,74659,624
62,74659,624
Current assets
Stocks66,9258,153
Debtors415,470188,869
Cash at bank and on hand133,480122,729
215,875319,751
Prepayments and accrued income6,985-
Creditors amounts falling due within one year5(253,425)(339,685)
Net current assets (liabilities)(30,565)(19,934)
Total assets less current liabilities32,18139,690
Creditors amounts falling due after one year6(24,581)(28,736)
Net assets7,60010,954
Capital and reserves
Called up share capital44
Profit and loss account7,59610,950
Shareholders' funds7,60010,954
The financial statements were approved and authorised for issue by the Director on 17 January 2025, and are signed on its behalf by:
ALFORD, David Christopher
Director
Registered Company No. 05557154
DELL DEVELOPMENTS LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-4
Vehicles25-
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year65
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 2377,229
Additions15,278
At 30 June 2492,508
Depreciation and impairment
At 01 July 2317,605
Charge for year12,156
At 30 June 2429,762
Net book value
At 30 June 2462,746
At 30 June 2359,624
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables6,016178,981
Amounts owed by associates and joint ventures / participating interests4,3418,399
Other debtors5,1131,489
Total15,470188,869
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables72,86095,437
Bank borrowings and overdrafts10,1629,912
Taxation and social security51,57462,840
Finance lease and HP contracts4,7711,797
Dividends payable-40,000
Other creditors111,941127,046
Accrued liabilities and deferred income2,1172,653
Total253,425339,685
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts13,92324,082
Other creditors10,6584,654
Total24,58128,736
Long term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts10,6594,654
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
ALFORD, David Christopher8,39970,54274,6004,341
8,39970,54274,6004,341
9.Related party transactions
Cost of Goods for the year includes a £ nil ( 2023 - £40,000 ) cross charge paid to Alford Plumbing and Heating Limited. A company in which the director DC Alford is also a director and shareholder. At the 30/06/2024 £ 111,133 ( 2023 - £126,472 ) was owed by the reporting entity.