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REGISTERED NUMBER: 09768998 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Daniel Polished Concrete Limited

Daniel Polished Concrete Limited (Registered number: 09768998)






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


Daniel Polished Concrete Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: D P Ferguson





REGISTERED OFFICE: Ground Floor
Rear Barn
The Brookdale Centre
Knutsford
Cheshire
WA16 0SR





REGISTERED NUMBER: 09768998 (England and Wales)





ACCOUNTANTS: EBA
Ground Floor
Rear Barn
The Brookdale Centre
Knutsford
Cheshire
WA16 0SR

Daniel Polished Concrete Limited (Registered number: 09768998)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 15,956 20,316

CURRENT ASSETS
Stocks 10,000 5,000
Debtors 5 28,003 22,717
Cash at bank 26,879 20,727
64,882 48,444
CREDITORS
Amounts falling due within one year 6 95,069 102,472
NET CURRENT LIABILITIES (30,187 ) (54,028 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(14,231

)

(33,712

)

CREDITORS
Amounts falling due after more than one
year

7

57,511

71,739
NET LIABILITIES (71,742 ) (105,451 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (71,842 ) (105,551 )
(71,742 ) (105,451 )

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 director acknowledges his 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.

Daniel Polished Concrete Limited (Registered number: 09768998)

Balance Sheet - continued
30 September 2024


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 director and authorised for issue on 1 April 2025 and were signed by:





D P Ferguson - Director


Daniel Polished Concrete Limited (Registered number: 09768998)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Daniel Polished Concrete Limited 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.

The company is able to meet its day to day trading needs with the ongoing support of its creditors and, as such, the director considers that the company is trading as a going concern.

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.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Daniel Polished Concrete Limited (Registered number: 09768998)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 1 ).

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 October 2023 46,223
Additions 959
At 30 September 2024 47,182
DEPRECIATION
At 1 October 2023 25,907
Charge for year 5,319
At 30 September 2024 31,226
NET BOOK VALUE
At 30 September 2024 15,956
At 30 September 2023 20,316

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£ £
Trade debtors 15,000 20,000
Other debtors 13,003 2,717
28,003 22,717

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£ £
Bank loans and overdrafts 24,635 21,024
Hire purchase contracts 3,667 3,369
Trade creditors 37,299 23,441
Taxation and social security 27,632 28,417
Other creditors 1,836 26,221
95,069 102,472

Daniel Polished Concrete Limited (Registered number: 09768998)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£ £
Bank loans 51,393 61,954
Hire purchase contracts 6,118 9,785
57,511 71,739

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£ £
D P Ferguson
Balance outstanding at start of year 2,073 11,871
Amounts advanced 44,400 39,407
Amounts repaid (38,042 ) (49,205 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,431 2,073

9. ULTIMATE CONTROLLING PARTY

The controlling party is D P Ferguson.