1 July 2023 false Taxfiler 2024.6 8556548business:PrivateLimitedCompanyLtd2023-07-012024-06-30 85565482023-06-30 85565482023-07-012024-06-30 8556548business:AuditExemptWithAccountantsReport2023-07-012024-06-30 8556548business:FilletedAccounts2023-07-012024-06-30 85565482024-06-30 8556548business:Director12023-07-012024-06-30 8556548business:RegisteredOffice2023-07-012024-06-30 85565482023-06-30 8556548core:WithinOneYear2024-06-30 8556548core:WithinOneYear2023-06-30 8556548core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 8556548core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 8556548core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 8556548core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 8556548core:PreviouslyStatedAmount2024-06-30 8556548core:PreviouslyStatedAmount2023-06-30 8556548business:SmallEntities2023-07-012024-06-30 8556548countries:EnglandWales2023-07-012024-06-30 8556548core:PlantMachinery2023-07-012024-06-30 8556548core:FurnitureFittings2023-07-012024-06-30 8556548core:PlantMachinery2023-06-30 8556548core:FurnitureFittings2023-06-30 8556548core:PlantMachinery2024-06-30 8556548core:FurnitureFittings2024-06-30 8556548core:AcceleratedTaxDepreciationDeferredTax2024-06-30 8556548core:AcceleratedTaxDepreciationDeferredTax2023-06-30 85565482022-06-30 85565482022-07-012023-06-30 8556548business:OrdinaryShareClass12023-07-012024-06-30 8556548business:OrdinaryShareClass12022-07-012023-06-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 8556548 (England and Wales)
Dee (Northern) Limited Unaudited accounts for the year ended 30 June 2024
Dee (Northern) Limited Unaudited accounts Contents
Page
- 2 -
Dee (Northern) Limited Company Information for the year ended 30 June 2024
Director
Mr Kamran Bacha
Company Number
8556548 (England and Wales)
Registered Office
346 Great Horton Road Bradford BD7 1QJ
- 3 -
Dee (Northern) Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
24,094 
Current assets
Inventories
12,837 
14,691 
Cash at bank and in hand
31,227 
19,180 
44,064 
33,871 
Creditors: amounts falling due within one year
(101,949)
(120,410)
Net current liabilities
(57,885)
(86,539)
Total assets less current liabilities
(57,885)
(62,445)
Provisions for liabilities
Deferred tax
- 
(4,578)
Net liabilities
(57,885)
(67,023)
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
(57,895)
(67,033)
Shareholders' funds
(57,885)
(67,023)
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 6 March 2025 and were signed on its behalf by
Mr Kamran Bacha Director Company Registration No. 8556548
- 4 -
Dee (Northern) Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Dee (Northern) Limited is a private company, limited by shares, registered in England and Wales, registration number 8556548. The registered office is 346 Great Horton Road, Bradford, BD7 1QJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost
Fixtures & fittings
25% on cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
Dee (Northern) Limited Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2023
96,382 
400 
96,782 
At 30 June 2024
96,382 
400 
96,782 
Depreciation
At 1 July 2023
72,288 
400 
72,688 
Charge for the year
24,094 
- 
24,094 
At 30 June 2024
96,382 
400 
96,782 
Net book value
At 30 June 2024
- 
- 
- 
At 30 June 2023
24,094 
- 
24,094 
5
Inventories
2024 
2023 
£ 
£ 
Raw materials
12,837 
14,691 
12,837 
14,691 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
3,777 
393 
Taxes and social security
1,930 
794 
Loans from directors
96,242 
119,223 
101,949 
120,410 
7
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
- 
4,578 
2024 
2023 
£ 
£ 
Provision at start of year
4,578 
9,156 
Credited to the profit and loss account
(4,578)
(4,578)
Provision at end of year
- 
4,578 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
- 6 -
Dee (Northern) Limited Notes to the Accounts for the year ended 30 June 2024
9
Average number of employees
During the year the average number of employees was 15 (2023: 12).
- 7 -