2023-02-012024-01-312024-01-31false11772744DART BUSINESS LOGISTICS 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DART BUSINESS LOGISTICS LTD

Registered Number
11772744
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

DART BUSINESS LOGISTICS LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

NAPOLEON, Karla Louise
RICKERS, John Daniel
RICKERS, Michele Ann
SEDGWICK, David John

Registered Address

Wool Loft House
Sandbeck Way
Wetherby
LS22 7DN

Registered Number

11772744 (England and Wales)
DART BUSINESS LOGISTICS LTD
Statement of Financial Position
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,4282,614
3,4282,614
Current assets
Debtors4419,325318,613
Cash at bank and on hand19,83222,320
439,157340,933
Creditors amounts falling due within one year5(305,953)(270,584)
Net current assets (liabilities)133,20470,349
Total assets less current liabilities136,63272,963
Creditors amounts falling due after one year6(136,151)(71,791)
Net assets4811,172
Capital and reserves
Called up share capital100100
Profit and loss account3811,072
Shareholders' funds4811,172
The financial statements were approved and authorised for issue by the Board of Directors on 28 January 2025, and are signed on its behalf by:
SEDGWICK, David John
Director
Registered Company No. 11772744
DART BUSINESS LOGISTICS LTD
Notes to the Financial Statements
for the year ended 31 January 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.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis 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.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The directors believe that the company has adequate resources to continue in operational existence for the foreseeable future. The company continues to have the support of the directors, shareholders and creditors and therefore continue to adopt the going concern basis of accounting in preparing the financial statements.
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.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease. Where the company is a lessor, rental income from operating leases is credited to the Income Statement on a straight-line basis over the lease term.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
Trade and other 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.
Trade and other 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.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year44
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 February 234,9184,918
Additions2,1712,171
At 31 January 247,0897,089
Depreciation and impairment
At 01 February 232,3042,304
Charge for year1,3571,357
At 31 January 243,6613,661
Net book value
At 31 January 243,4283,428
At 31 January 232,6142,614
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables91,640130,114
Other debtors327,685187,053
Prepayments and accrued income-1,446
Total419,325318,613
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,920-
Bank borrowings and overdrafts101,75188,256
Taxation and social security119,285132,430
Other creditors77,99045,849
Accrued liabilities and deferred income5,0074,049
Total305,953270,584
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts136,15171,791
Total136,15171,791
7.Related party transactions
Included within other debtors, due within one year, are amounts owed by the directors D Sedgwick and J Rickers of £131,340 (2023 - £77,890) and £113,658 (2023 - £61,962) respectively. These balances are interest free and repayable on demand.