2023-07-012024-06-302024-06-30false07673857DALE OF HARLEY STREET LIMITED2025-03-2586230falseiso4217:GBPxbrli:pure076738572023-07-01076738572024-06-30076738572023-07-012024-06-30076738572022-07-01076738572023-06-30076738572022-07-012023-06-3007673857bus:SmallEntities2023-07-012024-06-3007673857bus:AuditExempt-NoAccountantsReport2023-07-012024-06-3007673857bus:AbridgedAccounts2023-07-012024-06-3007673857bus:PrivateLimitedCompanyLtd2023-07-012024-06-3007673857core:WithinOneYear2024-06-3007673857core:AfterOneYear2024-06-3007673857core:WithinOneYear2023-06-3007673857core:AfterOneYear2023-06-3007673857core:ShareCapital2024-06-3007673857core:SharePremium2024-06-3007673857core:RevaluationReserve2024-06-3007673857core:OtherReservesSubtotal2024-06-3007673857core:RetainedEarningsAccumulatedLosses2024-06-3007673857core:ShareCapital2023-06-3007673857core:SharePremium2023-06-3007673857core:RevaluationReserve2023-06-3007673857core:OtherReservesSubtotal2023-06-3007673857core:RetainedEarningsAccumulatedLosses2023-06-3007673857core:LandBuildings2024-06-3007673857core:PlantMachinery2024-06-3007673857core:Vehicles2024-06-3007673857core:FurnitureFittings2024-06-3007673857core:OfficeEquipment2024-06-3007673857core:NetGoodwill2024-06-3007673857core:IntangibleAssetsOtherThanGoodwill2024-06-3007673857core:ListedExchangeTraded2024-06-3007673857core:UnlistedNon-exchangeTraded2024-06-3007673857core:LandBuildings2023-06-3007673857core:PlantMachinery2023-06-3007673857core:Vehicles2023-06-3007673857core:FurnitureFittings2023-06-3007673857core:OfficeEquipment2023-06-3007673857core:NetGoodwill2023-06-3007673857core:IntangibleAssetsOtherThanGoodwill2023-06-3007673857core:ListedExchangeTraded2023-06-3007673857core:UnlistedNon-exchangeTraded2023-06-3007673857core:LandBuildings2023-07-012024-06-3007673857core:PlantMachinery2023-07-012024-06-3007673857core:Vehicles2023-07-012024-06-3007673857core:FurnitureFittings2023-07-012024-06-3007673857core:OfficeEquipment2023-07-012024-06-3007673857core:NetGoodwill2023-07-012024-06-3007673857core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3007673857core:ListedExchangeTraded2023-07-012024-06-3007673857core:UnlistedNon-exchangeTraded2023-07-012024-06-3007673857core:MoreThanFiveYears2023-07-012024-06-3007673857core:Non-currentFinancialInstruments2024-06-3007673857core:Non-currentFinancialInstruments2023-06-3007673857dpl:CostSales2023-07-012024-06-3007673857dpl:DistributionCosts2023-07-012024-06-3007673857core:LandBuildings2023-07-012024-06-3007673857core:PlantMachinery2023-07-012024-06-3007673857core:Vehicles2023-07-012024-06-3007673857core:FurnitureFittings2023-07-012024-06-3007673857core:OfficeEquipment2023-07-012024-06-3007673857dpl:AdministrativeExpenses2023-07-012024-06-3007673857core:NetGoodwill2023-07-012024-06-3007673857core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3007673857dpl:GroupUndertakings2023-07-012024-06-3007673857dpl:ParticipatingInterests2023-07-012024-06-3007673857dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3007673857core:ListedExchangeTraded2023-07-012024-06-3007673857dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3007673857core:UnlistedNon-exchangeTraded2023-07-012024-06-3007673857dpl:CostSales2022-07-012023-06-3007673857dpl:DistributionCosts2022-07-012023-06-3007673857core:LandBuildings2022-07-012023-06-3007673857core:PlantMachinery2022-07-012023-06-3007673857core:Vehicles2022-07-012023-06-3007673857core:FurnitureFittings2022-07-012023-06-3007673857core:OfficeEquipment2022-07-012023-06-3007673857dpl:AdministrativeExpenses2022-07-012023-06-3007673857core:NetGoodwill2022-07-012023-06-3007673857core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3007673857dpl:GroupUndertakings2022-07-012023-06-3007673857dpl:ParticipatingInterests2022-07-012023-06-3007673857dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3007673857core:ListedExchangeTraded2022-07-012023-06-3007673857dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3007673857core:UnlistedNon-exchangeTraded2022-07-012023-06-3007673857core:NetGoodwill2024-06-3007673857core:IntangibleAssetsOtherThanGoodwill2024-06-3007673857core:LandBuildings2024-06-3007673857core:PlantMachinery2024-06-3007673857core:Vehicles2024-06-3007673857core:FurnitureFittings2024-06-3007673857core:OfficeEquipment2024-06-3007673857core:AfterOneYear2024-06-3007673857core:WithinOneYear2024-06-3007673857core:ListedExchangeTraded2024-06-3007673857core:UnlistedNon-exchangeTraded2024-06-3007673857core:ShareCapital2024-06-3007673857core:SharePremium2024-06-3007673857core:RevaluationReserve2024-06-3007673857core:OtherReservesSubtotal2024-06-3007673857core:RetainedEarningsAccumulatedLosses2024-06-3007673857core:NetGoodwill2023-06-3007673857core:IntangibleAssetsOtherThanGoodwill2023-06-3007673857core:LandBuildings2023-06-3007673857core:PlantMachinery2023-06-3007673857core:Vehicles2023-06-3007673857core:FurnitureFittings2023-06-3007673857core:OfficeEquipment2023-06-3007673857core:AfterOneYear2023-06-3007673857core:WithinOneYear2023-06-3007673857core:ListedExchangeTraded2023-06-3007673857core:UnlistedNon-exchangeTraded2023-06-3007673857core:ShareCapital2023-06-3007673857core:SharePremium2023-06-3007673857core:RevaluationReserve2023-06-3007673857core:OtherReservesSubtotal2023-06-3007673857core:RetainedEarningsAccumulatedLosses2023-06-3007673857core:NetGoodwill2022-07-0107673857core:IntangibleAssetsOtherThanGoodwill2022-07-0107673857core:LandBuildings2022-07-0107673857core:PlantMachinery2022-07-0107673857core:Vehicles2022-07-0107673857core:FurnitureFittings2022-07-0107673857core:OfficeEquipment2022-07-0107673857core:AfterOneYear2022-07-0107673857core:WithinOneYear2022-07-0107673857core:ListedExchangeTraded2022-07-0107673857core:UnlistedNon-exchangeTraded2022-07-0107673857core:ShareCapital2022-07-0107673857core:SharePremium2022-07-0107673857core:RevaluationReserve2022-07-0107673857core:OtherReservesSubtotal2022-07-0107673857core:RetainedEarningsAccumulatedLosses2022-07-0107673857core:AfterOneYear2023-07-012024-06-3007673857core:WithinOneYear2023-07-012024-06-3007673857core:Non-currentFinancialInstrumentscore:CostValuation2023-07-012024-06-3007673857core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-012024-06-3007673857core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-012024-06-3007673857core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-012024-06-3007673857core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-012024-06-3007673857core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-012024-06-3007673857core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3007673857core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3007673857core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3007673857core:Non-currentFinancialInstrumentscore:CostValuation2024-06-3007673857core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-3007673857core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-3007673857core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-3007673857core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-3007673857core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-3007673857core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-3007673857core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-3007673857core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-3007673857core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3007673857core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3007673857core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3007673857core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3007673857core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3007673857core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3007673857core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3007673857core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3007673857core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3007673857bus:Director12023-07-012024-06-3007673857bus:Director22023-07-012024-06-30

DALE OF HARLEY STREET LIMITED

Registered Number
07673857
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

DALE OF HARLEY STREET LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

SWALLOW, Dale Derick
SWALLOW, Margaret

Registered Address

8 Devonshire Place
West Central
London
W1G 6HP

Registered Number

07673857 (England and Wales)
DALE OF HARLEY STREET LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets364,94596,414
Tangible assets4190,710202,095
255,655298,509
Current assets
Stocks95,00095,000
Debtors234,271213,827
Cash at bank and on hand34,37842,605
363,649351,432
Creditors amounts falling due within one year(79,842)(77,103)
Net current assets (liabilities)283,807274,329
Total assets less current liabilities539,462572,838
Creditors amounts falling due after one year(451,515)(521,362)
Provisions for liabilities(26,668)(26,731)
Net assets61,27924,745
Capital and reserves
Called up share capital100100
Profit and loss account61,17924,645
Shareholders' funds61,27924,745
The financial statements were approved and authorised for issue by the Board of Directors on 25 March 2025, and are signed on its behalf by:
SWALLOW, Dale Derick
Director
Registered Company No. 07673857
DALE OF HARLEY STREET LIMITED
Notes to the Financial Statements
for the year ended 30 June 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Going concern
At the time of approving the financial statements and having due regard to the impact of COVID-19, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years. Further goodwill was purchased in 2015, 2016, 2017 and 2018.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20242023
Average number of employees during the year33
3.Intangible assets

Total

£
Cost or valuation
At 01 July 23499,325
At 30 June 24499,325
Amortisation and impairment
At 01 July 23402,911
Charge for year31,469
At 30 June 24434,380
Net book value
At 30 June 2464,945
At 30 June 2396,414
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 23484,734
Additions19,455
At 30 June 24504,189
Depreciation and impairment
At 01 July 23282,639
Charge for year30,840
At 30 June 24313,479
Net book value
At 30 June 24190,710
At 30 June 23202,095