2024-01-012024-12-312024-12-31false14535860DESIRED EFFECT ANTIQUES LIMITED2025-03-11falseiso4217:GBPxbrli:pure145358602024-01-01145358602024-12-31145358602024-01-012024-12-31145358602022-12-12145358602023-12-31145358602022-12-122023-12-3114535860bus:SmallEntities2024-01-012024-12-3114535860bus:AuditExempt-NoAccountantsReport2024-01-012024-12-3114535860bus:FullAccounts2024-01-012024-12-3114535860bus:PrivateLimitedCompanyLtd2024-01-012024-12-3114535860core:WithinOneYear2024-12-3114535860core:AfterOneYear2024-12-3114535860core:WithinOneYear2023-12-3114535860core:AfterOneYear2023-12-3114535860core:ShareCapital2024-12-3114535860core:SharePremium2024-12-3114535860core:RevaluationReserve2024-12-3114535860core:OtherReservesSubtotal2024-12-3114535860core:RetainedEarningsAccumulatedLosses2024-12-3114535860core:ShareCapital2023-12-3114535860core:SharePremium2023-12-3114535860core:RevaluationReserve2023-12-3114535860core:OtherReservesSubtotal2023-12-3114535860core:RetainedEarningsAccumulatedLosses2023-12-3114535860core:LandBuildings2024-12-3114535860core:PlantMachinery2024-12-3114535860core:Vehicles2024-12-3114535860core:FurnitureFittings2024-12-3114535860core:OfficeEquipment2024-12-3114535860core:NetGoodwill2024-12-3114535860core:IntangibleAssetsOtherThanGoodwill2024-12-3114535860core:ListedExchangeTraded2024-12-3114535860core:UnlistedNon-exchangeTraded2024-12-3114535860core:LandBuildings2023-12-3114535860core:PlantMachinery2023-12-3114535860core:Vehicles2023-12-3114535860core:FurnitureFittings2023-12-3114535860core:OfficeEquipment2023-12-3114535860core:NetGoodwill2023-12-3114535860core:IntangibleAssetsOtherThanGoodwill2023-12-3114535860core:ListedExchangeTraded2023-12-3114535860core:UnlistedNon-exchangeTraded2023-12-3114535860core:LandBuildings2024-01-012024-12-3114535860core:PlantMachinery2024-01-012024-12-3114535860core:Vehicles2024-01-012024-12-3114535860core:FurnitureFittings2024-01-012024-12-3114535860core:OfficeEquipment2024-01-012024-12-3114535860core:NetGoodwill2024-01-012024-12-3114535860core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3114535860core:ListedExchangeTraded2024-01-012024-12-3114535860core:UnlistedNon-exchangeTraded2024-01-012024-12-3114535860core:MoreThanFiveYears2024-01-012024-12-3114535860core:Non-currentFinancialInstruments2024-12-3114535860core:Non-currentFinancialInstruments2023-12-3114535860dpl:CostSales2024-01-012024-12-3114535860dpl:DistributionCosts2024-01-012024-12-3114535860core:LandBuildings2024-01-012024-12-3114535860core:PlantMachinery2024-01-012024-12-3114535860core:Vehicles2024-01-012024-12-3114535860core:FurnitureFittings2024-01-012024-12-3114535860core:OfficeEquipment2024-01-012024-12-3114535860dpl:AdministrativeExpenses2024-01-012024-12-3114535860core:NetGoodwill2024-01-012024-12-3114535860core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3114535860dpl:GroupUndertakings2024-01-012024-12-3114535860dpl:ParticipatingInterests2024-01-012024-12-3114535860dpl:GroupUndertakingscore:ListedExchangeTraded2024-01-012024-12-3114535860core:ListedExchangeTraded2024-01-012024-12-3114535860dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-01-012024-12-3114535860core:UnlistedNon-exchangeTraded2024-01-012024-12-3114535860dpl:CostSales2022-12-122023-12-3114535860dpl:DistributionCosts2022-12-122023-12-3114535860core:LandBuildings2022-12-122023-12-3114535860core:PlantMachinery2022-12-122023-12-3114535860core:Vehicles2022-12-122023-12-3114535860core:FurnitureFittings2022-12-122023-12-3114535860core:OfficeEquipment2022-12-122023-12-3114535860dpl:AdministrativeExpenses2022-12-122023-12-3114535860core:NetGoodwill2022-12-122023-12-3114535860core:IntangibleAssetsOtherThanGoodwill2022-12-122023-12-3114535860dpl:GroupUndertakings2022-12-122023-12-3114535860dpl:ParticipatingInterests2022-12-122023-12-3114535860dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-122023-12-3114535860core:ListedExchangeTraded2022-12-122023-12-3114535860dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-122023-12-3114535860core:UnlistedNon-exchangeTraded2022-12-122023-12-3114535860core:NetGoodwill2024-12-3114535860core:IntangibleAssetsOtherThanGoodwill2024-12-3114535860core:LandBuildings2024-12-3114535860core:PlantMachinery2024-12-3114535860core:Vehicles2024-12-3114535860core:FurnitureFittings2024-12-3114535860core:OfficeEquipment2024-12-3114535860core:AfterOneYear2024-12-3114535860core:WithinOneYear2024-12-3114535860core:ListedExchangeTraded2024-12-3114535860core:UnlistedNon-exchangeTraded2024-12-3114535860core:ShareCapital2024-12-3114535860core:SharePremium2024-12-3114535860core:RevaluationReserve2024-12-3114535860core:OtherReservesSubtotal2024-12-3114535860core:RetainedEarningsAccumulatedLosses2024-12-3114535860core:NetGoodwill2023-12-3114535860core:IntangibleAssetsOtherThanGoodwill2023-12-3114535860core:LandBuildings2023-12-3114535860core:PlantMachinery2023-12-3114535860core:Vehicles2023-12-3114535860core:FurnitureFittings2023-12-3114535860core:OfficeEquipment2023-12-3114535860core:AfterOneYear2023-12-3114535860core:WithinOneYear2023-12-3114535860core:ListedExchangeTraded2023-12-3114535860core:UnlistedNon-exchangeTraded2023-12-3114535860core:ShareCapital2023-12-3114535860core:SharePremium2023-12-3114535860core:RevaluationReserve2023-12-3114535860core:OtherReservesSubtotal2023-12-3114535860core:RetainedEarningsAccumulatedLosses2023-12-3114535860core:NetGoodwill2022-12-1214535860core:IntangibleAssetsOtherThanGoodwill2022-12-1214535860core:LandBuildings2022-12-1214535860core:PlantMachinery2022-12-1214535860core:Vehicles2022-12-1214535860core:FurnitureFittings2022-12-1214535860core:OfficeEquipment2022-12-1214535860core:AfterOneYear2022-12-1214535860core:WithinOneYear2022-12-1214535860core:ListedExchangeTraded2022-12-1214535860core:UnlistedNon-exchangeTraded2022-12-1214535860core:ShareCapital2022-12-1214535860core:SharePremium2022-12-1214535860core:RevaluationReserve2022-12-1214535860core:OtherReservesSubtotal2022-12-1214535860core:RetainedEarningsAccumulatedLosses2022-12-1214535860core:AfterOneYear2024-01-012024-12-3114535860core:WithinOneYear2024-01-012024-12-3114535860core:Non-currentFinancialInstrumentscore:CostValuation2024-01-012024-12-3114535860core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-012024-12-3114535860core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-012024-12-3114535860core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-012024-12-3114535860core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-012024-12-3114535860core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-012024-12-3114535860core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3114535860core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3114535860core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3114535860core:Non-currentFinancialInstrumentscore:CostValuation2024-12-3114535860core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-12-3114535860core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-12-3114535860core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-12-3114535860core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-12-3114535860core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-12-3114535860core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-12-3114535860core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-12-3114535860core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-12-3114535860core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3114535860core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3114535860core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3114535860core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3114535860core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3114535860core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3114535860core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3114535860core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3114535860core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3114535860bus:Director12024-01-012024-12-31

DESIRED EFFECT ANTIQUES LIMITED

Registered Number
14535860
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

DESIRED EFFECT ANTIQUES LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

WALKER, Andrew

Registered Address

15 Short Street
Dewsbury
WF12 8NF

Registered Number

14535860 (England and Wales)
DESIRED EFFECT ANTIQUES LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets39,71714,566
9,71714,566
Current assets
Debtors11,8592,555
Cash at bank and on hand23,10034,815
34,95937,370
Creditors amounts falling due within one year4(25,216)(38,641)
Net current assets (liabilities)9,743(1,271)
Total assets less current liabilities19,46013,295
Net assets19,46013,295
Capital and reserves
Called up share capital100100
Profit and loss account19,36013,195
Shareholders' funds19,46013,295
The financial statements were approved and authorised for issue by the Director on 11 March 2025, and are signed on its behalf by:
WALKER, Andrew
Director
Registered Company No. 14535860
DESIRED EFFECT ANTIQUES LIMITED
Notes to the Financial Statements
for the year ended 31 December 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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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).
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20242023
Average number of employees during the year10
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 January 24-14,1884,32418,512
At 31 December 24-14,1884,32418,512
Depreciation and impairment
At 01 January 24-2,9569903,946
Charge for year4,849--4,849
At 31 December 244,8492,9569908,795
Net book value
At 31 December 24(4,849)11,2323,3349,717
At 31 December 23-11,2323,33414,566
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,7015,935
Bank borrowings and overdrafts13,9865,003
Taxation and social security4,92920,603
Other creditors3,8006,300
Accrued liabilities and deferred income800800
Total25,21638,641