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Registered Number: 04631673
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 March 2024

for

DALTONS PLASTERING LIMITED

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Daltons Plastering Limited for the year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Daltons Plastering Limited for the year ended 31 March 2024 which comprise of the Income Statement, the Statement of Financial Position, and the related notes from the companys accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of Daltons Plastering Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Daltons Plastering Limited and state those matters that we have agreed to state to the Board of Directors of Daltons Plastering Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Daltons Plastering Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Daltons Plastering Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Daltons Plastering Limited . You consider that Daltons Plastering Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Daltons Plastering Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2024



....................................................

Pointon Young

Chartered Accountants
5 Mansell Street
Stratford upon Avon
CV37 6NR
20 December 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 2,358    3,153 
2,358    3,153 
Current assets      
Stocks   55 
Debtors 80    17 
Cash at bank and in hand 2,892    1,504 
2,972    1,576 
Creditors: amount falling due within one year (30,218)   (29,367)
Net current assets (27,246)   (27,791)
 
Total assets less current liabilities (24,888)   (24,638)
Creditors: amount falling due after more than one year (8,450)   (8,450)
Net assets (33,338)   (33,088)
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account (33,340)   (33,090)
Shareholders' funds (33,338)   (33,088)
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 20 December 2024 and were signed by:


-------------------------------
S J Cox
Director
2
General Information
Daltons Plastering Limited is a private company, limited by shares, registered in England and Wales, registration number 04631673, registration address 5 Mansell Street, Stratford upon Avon, Warwickshire, CV37 6NR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Going concern basis
The directors believe that the company is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2023 12,000    12,000 
Additions  
Disposals  
At 31 March 2024 12,000    12,000 
Amortisation
At 01 April 2023 12,000    12,000 
Charge for year  
On disposals  
At 31 March 2024 12,000    12,000 
Net book values
At 31 March 2024  
At 31 March 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 April 2023 1,603    7,500    313    1,792    11,208 
Additions        
Disposals        
At 31 March 2024 1,603    7,500    313    1,792    11,208 
Depreciation
At 01 April 2023 1,490    4,468    313    1,784    8,055 
Charge for year 34    758      3    795 
On disposals        
At 31 March 2024 1,524    5,226    313    1,787    8,850 
Net book values
Closing balance as at 31 March 2024 79    2,274      5    2,358 
Opening balance as at 01 April 2023 113    3,032      8    3,153 


3