2023-07-012024-06-302024-06-30false05484504HOME DELIVERY CARPETS LIMITED2025-02-1347890falseiso4217:GBPxbrli:pure054845042023-07-01054845042024-06-30054845042023-07-012024-06-30054845042022-07-01054845042023-06-30054845042022-07-012023-06-3005484504bus:SmallEntities2023-07-012024-06-3005484504bus:AuditExempt-NoAccountantsReport2023-07-012024-06-3005484504bus:FullAccounts2023-07-012024-06-3005484504bus:PrivateLimitedCompanyLtd2023-07-012024-06-3005484504core:WithinOneYear2024-06-3005484504core:AfterOneYear2024-06-3005484504core:WithinOneYear2023-06-3005484504core:AfterOneYear2023-06-3005484504core:ShareCapital2024-06-3005484504core:SharePremium2024-06-3005484504core:RevaluationReserve2024-06-3005484504core:OtherReservesSubtotal2024-06-3005484504core:RetainedEarningsAccumulatedLosses2024-06-3005484504core:ShareCapital2023-06-3005484504core:SharePremium2023-06-3005484504core:RevaluationReserve2023-06-3005484504core:OtherReservesSubtotal2023-06-3005484504core:RetainedEarningsAccumulatedLosses2023-06-3005484504core:LandBuildings2024-06-3005484504core:PlantMachinery2024-06-3005484504core:Vehicles2024-06-3005484504core:FurnitureFittings2024-06-3005484504core:OfficeEquipment2024-06-3005484504core:NetGoodwill2024-06-3005484504core:IntangibleAssetsOtherThanGoodwill2024-06-3005484504core:ListedExchangeTraded2024-06-3005484504core:UnlistedNon-exchangeTraded2024-06-3005484504core:LandBuildings2023-06-3005484504core:PlantMachinery2023-06-3005484504core:Vehicles2023-06-3005484504core:FurnitureFittings2023-06-3005484504core:OfficeEquipment2023-06-3005484504core:NetGoodwill2023-06-3005484504core:IntangibleAssetsOtherThanGoodwill2023-06-3005484504core:ListedExchangeTraded2023-06-3005484504core:UnlistedNon-exchangeTraded2023-06-3005484504core:LandBuildings2023-07-012024-06-3005484504core:PlantMachinery2023-07-012024-06-3005484504core:Vehicles2023-07-012024-06-3005484504core:FurnitureFittings2023-07-012024-06-3005484504core:OfficeEquipment2023-07-012024-06-3005484504core:NetGoodwill2023-07-012024-06-3005484504core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3005484504core:ListedExchangeTraded2023-07-012024-06-3005484504core:UnlistedNon-exchangeTraded2023-07-012024-06-3005484504core:MoreThanFiveYears2023-07-012024-06-3005484504core:Non-currentFinancialInstruments2024-06-3005484504core:Non-currentFinancialInstruments2023-06-3005484504dpl:CostSales2023-07-012024-06-3005484504dpl:DistributionCosts2023-07-012024-06-3005484504core:LandBuildings2023-07-012024-06-3005484504core:PlantMachinery2023-07-012024-06-3005484504core:Vehicles2023-07-012024-06-3005484504core:FurnitureFittings2023-07-012024-06-3005484504core:OfficeEquipment2023-07-012024-06-3005484504dpl:AdministrativeExpenses2023-07-012024-06-3005484504core:NetGoodwill2023-07-012024-06-3005484504core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3005484504dpl:GroupUndertakings2023-07-012024-06-3005484504dpl:ParticipatingInterests2023-07-012024-06-3005484504dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3005484504core:ListedExchangeTraded2023-07-012024-06-3005484504dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3005484504core:UnlistedNon-exchangeTraded2023-07-012024-06-3005484504dpl:CostSales2022-07-012023-06-3005484504dpl:DistributionCosts2022-07-012023-06-3005484504core:LandBuildings2022-07-012023-06-3005484504core:PlantMachinery2022-07-012023-06-3005484504core:Vehicles2022-07-012023-06-3005484504core:FurnitureFittings2022-07-012023-06-3005484504core:OfficeEquipment2022-07-012023-06-3005484504dpl:AdministrativeExpenses2022-07-012023-06-3005484504core:NetGoodwill2022-07-012023-06-3005484504core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3005484504dpl:GroupUndertakings2022-07-012023-06-3005484504dpl:ParticipatingInterests2022-07-012023-06-3005484504dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3005484504core:ListedExchangeTraded2022-07-012023-06-3005484504dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3005484504core:UnlistedNon-exchangeTraded2022-07-012023-06-3005484504core:NetGoodwill2024-06-3005484504core:IntangibleAssetsOtherThanGoodwill2024-06-3005484504core:LandBuildings2024-06-3005484504core:PlantMachinery2024-06-3005484504core:Vehicles2024-06-3005484504core:FurnitureFittings2024-06-3005484504core:OfficeEquipment2024-06-3005484504core:AfterOneYear2024-06-3005484504core:WithinOneYear2024-06-3005484504core:ListedExchangeTraded2024-06-3005484504core:UnlistedNon-exchangeTraded2024-06-3005484504core:ShareCapital2024-06-3005484504core:SharePremium2024-06-3005484504core:RevaluationReserve2024-06-3005484504core:OtherReservesSubtotal2024-06-3005484504core:RetainedEarningsAccumulatedLosses2024-06-3005484504core:NetGoodwill2023-06-3005484504core:IntangibleAssetsOtherThanGoodwill2023-06-3005484504core:LandBuildings2023-06-3005484504core:PlantMachinery2023-06-3005484504core:Vehicles2023-06-3005484504core:FurnitureFittings2023-06-3005484504core:OfficeEquipment2023-06-3005484504core:AfterOneYear2023-06-3005484504core:WithinOneYear2023-06-3005484504core:ListedExchangeTraded2023-06-3005484504core:UnlistedNon-exchangeTraded2023-06-3005484504core:ShareCapital2023-06-3005484504core:SharePremium2023-06-3005484504core:RevaluationReserve2023-06-3005484504core:OtherReservesSubtotal2023-06-3005484504core:RetainedEarningsAccumulatedLosses2023-06-3005484504core:NetGoodwill2022-07-0105484504core:IntangibleAssetsOtherThanGoodwill2022-07-0105484504core:LandBuildings2022-07-0105484504core:PlantMachinery2022-07-0105484504core:Vehicles2022-07-0105484504core:FurnitureFittings2022-07-0105484504core:OfficeEquipment2022-07-0105484504core:AfterOneYear2022-07-0105484504core:WithinOneYear2022-07-0105484504core:ListedExchangeTraded2022-07-0105484504core:UnlistedNon-exchangeTraded2022-07-0105484504core:ShareCapital2022-07-0105484504core:SharePremium2022-07-0105484504core:RevaluationReserve2022-07-0105484504core:OtherReservesSubtotal2022-07-0105484504core:RetainedEarningsAccumulatedLosses2022-07-0105484504core:AfterOneYear2023-07-012024-06-3005484504core:WithinOneYear2023-07-012024-06-3005484504core:Non-currentFinancialInstrumentscore:CostValuation2023-07-012024-06-3005484504core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-012024-06-3005484504core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-012024-06-3005484504core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-012024-06-3005484504core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-012024-06-3005484504core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-012024-06-3005484504core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3005484504core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3005484504core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3005484504core:Non-currentFinancialInstrumentscore:CostValuation2024-06-3005484504core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-3005484504core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-3005484504core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-3005484504core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-3005484504core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-3005484504core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-3005484504core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-3005484504core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-3005484504core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3005484504core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3005484504core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3005484504core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3005484504core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3005484504core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3005484504core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3005484504core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3005484504core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3005484504bus:Director12023-07-012024-06-3005484504core:FurnitureFittingsToolsEquipment2023-06-3005484504core:FurnitureFittingsToolsEquipment2023-07-012024-06-3005484504core:FurnitureFittingsToolsEquipment2024-06-30

HOME DELIVERY CARPETS LIMITED

Registered Number
05484504
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

HOME DELIVERY CARPETS LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

BURROWS, James David

Company Secretary

BURROWS, Wendy Ann

Registered Address

First Floor East Bridge Mills
Stramongate
Kendal
LA9 4UB

Registered Number

05484504 (England and Wales)
HOME DELIVERY CARPETS LIMITED
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets330,30839,074
30,30839,074
Current assets
Stocks421,70018,831
Debtors564,02680,754
Cash at bank and on hand22,85141,628
108,577141,213
Creditors amounts falling due within one year6(101,069)(146,809)
Net current assets (liabilities)7,508(5,596)
Total assets less current liabilities37,81633,478
Creditors amounts falling due after one year7(9,333)(17,333)
Provisions for liabilities9(7,300)(9,400)
Net assets21,1836,745
Capital and reserves
Called up share capital100100
Profit and loss account21,0836,645
Shareholders' funds21,1836,745
The financial statements were approved and authorised for issue by the Director on 13 February 2025, and are signed on its behalf by:
BURROWS, James David
Director
Registered Company No. 05484504
HOME DELIVERY CARPETS 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.
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.
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:

Reducing balance (%)
Land and buildings20
Plant and machinery20
Fixtures and fittings20
Vehicles25
Office Equipment40
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 Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating 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). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement
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.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
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.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
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 year1110
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 July 235,8026,44877,87020,2174,251114,588
Additions----1,3501,350
Disposals--(9,925)-(990)(10,915)
At 30 June 245,8026,44867,94520,2174,611105,023
Depreciation and impairment
At 01 July 234,4334,98449,36513,3033,42975,514
Charge for year2742936,9441,3834439,337
On disposals--(9,195)-(941)(10,136)
At 30 June 244,7075,27747,11414,6862,93174,715
Net book value
At 30 June 241,0951,17120,8315,5311,68030,308
At 30 June 231,3691,46428,5056,91482239,074
4.Stocks

2024

2023

££
Finished goods21,70018,831
Total21,70018,831
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables20,34537,498
Other debtors40,08640,000
Prepayments and accrued income3,5953,256
Total64,02680,754
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables21,07031,972
Bank borrowings and overdrafts8,0008,000
Taxation and social security52,10740,444
Finance lease and HP contracts-4,819
Other creditors3,25116,276
Accrued liabilities and deferred income16,64145,298
Total101,069146,809
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts9,33317,333
Total9,33317,333
8.Obligations under finance leases
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)7,3009,400
Total7,3009,400
10.Pension commitments
The pension cost charge represents contributions payable by the company to the fund and amounted to £2,673 (2023 - £2,352).