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REGISTERED NUMBER: 04008373 (England and Wales)

















Unaudited Financial Statements for the Year Ended 30 June 2024

for

D C Enterprises (Leeds) Limited

D C Enterprises (Leeds) Limited (Registered number: 04008373)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D C Enterprises (Leeds) Limited

Company Information
for the Year Ended 30 June 2024







DIRECTOR: Mr D M Cawley





REGISTERED OFFICE: 207 Bradford Road
Stanningley
Pudsey
Leeds
West Yorkshire
LS28 6QB





REGISTERED NUMBER: 04008373 (England and Wales)





ACCOUNTANTS: SMH D'Arcy Howard & Co
2, Pavillion Business Park
Royds Hall Road
Lower Wortley
Leeds
West Yorkshire
LS12 6AJ

D C Enterprises (Leeds) Limited (Registered number: 04008373)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,461 14,937

CURRENT ASSETS
Stocks 1,613,445 1,687,944
Debtors 5 30,368 28,964
Cash at bank and in hand 946,425 743,255
2,590,238 2,460,163
CREDITORS
Amounts falling due within one year 6 381,349 359,434
NET CURRENT ASSETS 2,208,889 2,100,729
TOTAL ASSETS LESS CURRENT LIABILITIES 2,217,350 2,115,666

CREDITORS
Amounts falling due after more than one
year

7

(10,000

)

(20,000

)

PROVISIONS FOR LIABILITIES (1,608 ) (3,734 )
NET ASSETS 2,205,742 2,091,932

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 2,205,740 2,091,930
SHAREHOLDERS' FUNDS 2,205,742 2,091,932

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

D C Enterprises (Leeds) Limited (Registered number: 04008373)

Balance Sheet - continued
30 June 2024


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 director and authorised for issue on 26 February 2025 and were signed by:





Mr D M Cawley - Director


D C Enterprises (Leeds) Limited (Registered number: 04008373)

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

1. STATUTORY INFORMATION

D C Enterprises (Leeds) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 3 (2023 - 3 ) .

D C Enterprises (Leeds) Limited (Registered number: 04008373)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 July 2023 43,569 6,613 7,935 58,117
Additions - - 1,363 1,363
Disposals (25,727 ) (6,613 ) - (32,340 )
At 30 June 2024 17,842 - 9,298 27,140
DEPRECIATION
At 1 July 2023 32,163 5,626 5,391 43,180
Charge for year (23,337 ) 148 2,181 (21,008 )
Eliminated on disposal 2,281 (5,774 ) - (3,493 )
At 30 June 2024 11,107 - 7,572 18,679
NET BOOK VALUE
At 30 June 2024 6,735 - 1,726 8,461
At 30 June 2023 11,406 987 2,544 14,937

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 28,300 22,761
Other debtors 2,068 6,203
30,368 28,964

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 33,208 73,029
Taxation and social security 78,240 22,263
Other creditors 259,901 254,142
381,349 359,434

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 10,000 20,000

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mr D M Cawley.