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Registered number: 05144489

Day Light Enterprise Limited

ACCOUNTS
FOR THE YEAR ENDED 30/06/2024

Prepared By:
Albeck Limited
Chartered Accountants
49 Mowbray Road
Edgware
Middlesex
HA8 8JL

Day Light Enterprise Limited

ACCOUNTS
FOR THE YEAR ENDED 30/06/2024
DIRECTORS
R Wosner
SECRETARY
B Wosner
REGISTERED OFFICE
58 Knightland Road
London
E5 9HS
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05144489
BANKERS
HSBC
ACCOUNTANTS
Albeck Limited
Chartered Accountants
49 Mowbray Road
Edgware
Middlesex
HA8 8JL

Day Light Enterprise Limited

ACCOUNTS
FOR THEYEARENDED30/06/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Day Light Enterprise Limited

BALANCE SHEET AT 30/06/2024
20242023
Notes££
FIXED ASSETS
Tangible assets212,68016,907
CURRENT ASSETS
Stock17,44822,188
Debtors475,79053,661
Cash at bank and in hand1,77248,307
95,010124,156
CREDITORS: Amounts falling due within one year538,48949,095
NET CURRENT ASSETS56,52175,061
TOTAL ASSETS LESS CURRENT LIABILITIES69,20191,968
CREDITORS: Amounts falling due after more than one year636,37440,833
NET ASSETS32,82751,135
CAPITAL AND RESERVES
Called up share capital81,0001,000
Profit and loss account31,82750,135
SHAREHOLDERS' FUNDS32,82751,135
For the year ending 30/06/2024 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 12/03/2025 and signed on their behalf by
.............................
R Wosner
Director

Day Light Enterprise Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/06/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Commercial Vehiclesreducing balance 25%
Fixtures and Fittingsreducing balance 33%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Leasing Commitments
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account on a straight line basis.

Day Light Enterprise Limited

1e. Leases
Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.
2. TANGIBLE FIXED ASSETS
CommercialFixtures
Vehiclesand FittingsTotal
£££
Cost
At 01/07/20236,69531,08137,776
At 30/06/20246,69531,08137,776
Depreciation
At 01/07/20235,10715,76220,869
For the year3973,8304,227
At 30/06/20245,50419,59225,096
Net Book Amounts
At 30/06/20241,19111,48912,680
At 30/06/20231,58815,31916,907
3. STOCK 20242023
££
Stock comprises:
Stock17,44822,188
17,44822,188
4. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors40,24023,409
Other debtors12,000-
Prepayments23,55030,252
75,79053,661

Day Light Enterprise Limited

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax42,132
VAT2,67110,198
PAYE control8,6284,473
Trade creditors24,57630,641
Other creditors1,710801
Accruals900850
38,48949,095
6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bank loans (unsecured) >1yr36,37440,833
36,37440,833
7. EMPLOYEES
20242023
No.No.
Average number of employees77
8. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
1000 Ordinary shares of £1 each10001000
1,0001,000
9. CONTROLLING PARTY
The company is controlled by R Wosner by virtue of the fact that, together with his wife, he owns 100% of the company's issued and called up voting share capital.