Registered number
05218200
A & J D'Alton Limited
Filleted Accounts
30 April 2024
A & J D'Alton Limited
Company Information
Directors
A M D'Alton
J F Salmon
Accountants
Anderson Griffin
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered office
Drury House
High Street
Chipping Campden
Glos
Registered number
05218200
A & J D'Alton Limited
Registered number: 05218200
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 - 100,000
Current assets
Cash at bank and in hand - 6,608
Creditors: amounts falling due within one year 5 (32,230) (37,033)
Net current liabilities (32,230) (30,425)
Net (liabilities)/assets (32,230) 69,575
Capital and reserves
Called up share capital 2 2
Profit and loss account (32,232) 69,573
Shareholders' funds (32,230) 69,575
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A M D'Alton
Director
Approved by the board on 31 January 2025
A & J D'Alton Limited
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
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).
Turnover
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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office equipment over four years
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Intangible fixed assets £
Goodwill:
Cost
At 1 May 2023 100,000
Disposals (100,000)
At 30 April 2024 -
Amortisation
Provided during the year 100,000
On disposals (100,000)
At 30 April 2024 -
Net book value
At 30 April 2024 -
At 30 April 2023 100,000
4 Tangible fixed assets
Office equipment
£
Cost
At 1 May 2023 4,570
Disposals (4,570)
At 30 April 2024 -
Depreciation
At 1 May 2023 4,570
On disposals (4,570)
At 30 April 2024 -
Net book value
At 30 April 2024 -
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors - 156
Taxation and social security costs 16,056 33,373
Directors loan account 13,174 754
Other creditors 3,000 2,750
32,230 37,033
6 Other financial commitments 2024 2023
£ £
Total future minimum payments under non-cancellable operating leases - 5,740
7 Controlling party
The company is controlled by the directors.
8 Other information
A & J D'Alton Limited is a private company limited by shares and incorporated in England. Its registered office is:
Drury House
High Street
Chipping Campden
Glos
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