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REGISTERED NUMBER: 08683657 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

DRAMATIC IMPROVEMENT WEST LTD

DRAMATIC IMPROVEMENT WEST LTD (REGISTERED NUMBER: 08683657)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DRAMATIC IMPROVEMENT WEST LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: A J Richards
Mrs C M Richards





REGISTERED OFFICE: 72 West End Road
Bradninch
Exeter
Devon
EX5 4QS





REGISTERED NUMBER: 08683657 (England and Wales)





ACCOUNTANTS: Merlin Accountancy Services Ltd
2nd Floor
33 Longbrook Street
Exeter
Devon
EX4 6AW

DRAMATIC IMPROVEMENT WEST LTD (REGISTERED NUMBER: 08683657)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 15,427 20,315

CURRENT ASSETS
Debtors 5 245 8,025
Cash at bank - 72
245 8,097
CREDITORS
Amounts falling due within one year 6 22,575 29,053
NET CURRENT LIABILITIES (22,330 ) (20,956 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(6,903

)

(641

)

CREDITORS
Amounts falling due after more than
one year

7

(3,000

)

(7,000

)

PROVISIONS FOR LIABILITIES 8 (2,760 ) (2,847 )
NET LIABILITIES (12,663 ) (10,488 )

CAPITAL AND RESERVES
Called up share capital 20 20
Retained earnings (12,683 ) (10,508 )
10 (12,663 ) (10,488 )

DRAMATIC IMPROVEMENT WEST LTD (REGISTERED NUMBER: 08683657)

BALANCE SHEET - continued
30 SEPTEMBER 2024


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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 17 March 2025 and were signed on its behalf by:




A J Richards - Director



Mrs C M Richards - Director


DRAMATIC IMPROVEMENT WEST LTD (REGISTERED NUMBER: 08683657)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Dramatic Improvement West Ltd 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.

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.

DRAMATIC IMPROVEMENT WEST LTD (REGISTERED NUMBER: 08683657)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 24,015 8,689 24,378 16,073 73,155
Additions 189 156 - - 345
At 30 September 2024 24,204 8,845 24,378 16,073 73,500
DEPRECIATION
At 1 October 2023 7,478 7,115 23,119 15,128 52,840
Charge for year 3,344 433 1,219 237 5,233
At 30 September 2024 10,822 7,548 24,338 15,365 58,073
NET BOOK VALUE
At 30 September 2024 13,382 1,297 40 708 15,427
At 30 September 2023 16,537 1,574 1,259 945 20,315

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Trade debtors - 7,391
Other debtors 245 634
245 8,025

DRAMATIC IMPROVEMENT WEST LTD (REGISTERED NUMBER: 08683657)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,693 4,000
Trade creditors 677 2,748
Taxation and social security 1,977 3,058
Other creditors 14,228 19,247
22,575 29,053

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE
THAN ONE YEAR
2024 2023
£    £   
Bank loans 3,000 7,000

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 2,931 3,860
Tax losses carried forward (171 ) (1,013 )
2,760 2,847

Deferred
tax
£   
Balance at 1 October 2023 2,847
Credit to Income Statement during year (87 )
Balance at 30 September 2024 2,760

9. ULTIMATE CONTROLLING PARTY

The controlling party is not known.

DRAMATIC IMPROVEMENT WEST LTD (REGISTERED NUMBER: 08683657)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

10. RECONCILIATION OF MOVEMENTS IN RESERVES
2024 2023
£    £   
Loss for the financial year (2,175 ) (3,176 )
Net reduction of reserves (2,175 ) (3,176 )
Opening reserves (10,488 ) (7,312 )
Closing reserves (12,663 ) (10,488 )