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REGISTERED NUMBER: 05807873 (England and Wales)


















Unaudited Financial Statements

for the Year Ended 31 May 2024

for

Dal Technical Services Limited

Dal Technical Services Limited (Registered number: 05807873)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Dal Technical Services Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: A Naylor
A J Naylor





SECRETARY: Mrs L Meredith





REGISTERED OFFICE: 14 Crown Close
Formby
Liverpool
Merseyside
L37 4ET





REGISTERED NUMBER: 05807873 (England and Wales)





ACCOUNTANTS: Harding & Humphries
5 Victoria Buildings
Victoria Road
Freshfield
Liverpool
Merseyside
L37 7DB

Dal Technical Services Limited (Registered number: 05807873)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,128 2,160

CURRENT ASSETS
Debtors 5 84,102 100,947
Cash at bank 45,389 21,162
129,491 122,109
CREDITORS
Amounts falling due within one year 6 119,952 111,340
NET CURRENT ASSETS 9,539 10,769
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,667

12,929

PROVISIONS FOR LIABILITIES 7 594 410
NET ASSETS 12,073 12,519

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 12,072 12,518
SHAREHOLDERS' FUNDS 12,073 12,519

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 7 March 2025 and were signed on its behalf by:





A Naylor - Director


Dal Technical Services Limited (Registered number: 05807873)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Dal Technical Services 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.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

Dal Technical Services Limited (Registered number: 05807873)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 June 2023 3,792 17,450 21,242
Additions 2,010 - 2,010
At 31 May 2024 5,802 17,450 23,252
DEPRECIATION
At 1 June 2023 2,552 16,530 19,082
Charge for year 813 229 1,042
At 31 May 2024 3,365 16,759 20,124
NET BOOK VALUE
At 31 May 2024 2,437 691 3,128
At 31 May 2023 1,240 920 2,160

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 49,115 55,152
Other debtors 34,987 45,795
84,102 100,947

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 41,780 40,907
Taxation and social security 66,060 58,580
Other creditors 12,112 11,853
119,952 111,340

7. PROVISIONS FOR LIABILITIES
31.5.24 31.5.23
£    £   
Deferred tax 594 410

Deferred
tax
£   
Balance at 1 June 2023 410
Provided during year 184
Movement in period
Balance at 31 May 2024 594

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.24 31.5.23
value: £    £   
1 Ordinary £1 1 1

Dal Technical Services Limited (Registered number: 05807873)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2024 and 31 May 2023:

31.5.24 31.5.23
£    £   
A Naylor
Balance outstanding at start of year 31,155 47,591
Amounts repaid (6,339 ) (16,436 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 24,816 31,155

10. ULTIMATE CONTROLLING PARTY

The controlling party is A Naylor.