2024-01-012024-12-312024-12-31false14533422DESAL SUPPLIES LIMITED2025-03-0632990falseiso4217:GBPxbrli:pure145334222024-01-01145334222024-12-31145334222024-01-012024-12-31145334222022-12-09145334222023-12-31145334222022-12-092023-12-3114533422bus:SmallEntities2024-01-012024-12-3114533422bus:AuditExempt-NoAccountantsReport2024-01-012024-12-3114533422bus:FullAccounts2024-01-012024-12-3114533422bus:PrivateLimitedCompanyLtd2024-01-012024-12-3114533422core:WithinOneYear2024-12-3114533422core:AfterOneYear2024-12-3114533422core:WithinOneYear2023-12-3114533422core:AfterOneYear2023-12-3114533422core:ShareCapital2024-12-3114533422core:SharePremium2024-12-3114533422core:RevaluationReserve2024-12-3114533422core:OtherReservesSubtotal2024-12-3114533422core:RetainedEarningsAccumulatedLosses2024-12-3114533422core:ShareCapital2023-12-3114533422core:SharePremium2023-12-3114533422core:RevaluationReserve2023-12-3114533422core:OtherReservesSubtotal2023-12-3114533422core:RetainedEarningsAccumulatedLosses2023-12-3114533422core:LandBuildings2024-12-3114533422core:PlantMachinery2024-12-3114533422core:Vehicles2024-12-3114533422core:FurnitureFittings2024-12-3114533422core:OfficeEquipment2024-12-3114533422core:NetGoodwill2024-12-3114533422core:IntangibleAssetsOtherThanGoodwill2024-12-3114533422core:ListedExchangeTraded2024-12-3114533422core:UnlistedNon-exchangeTraded2024-12-3114533422core:LandBuildings2023-12-3114533422core:PlantMachinery2023-12-3114533422core:Vehicles2023-12-3114533422core:FurnitureFittings2023-12-3114533422core:OfficeEquipment2023-12-3114533422core:NetGoodwill2023-12-3114533422core:IntangibleAssetsOtherThanGoodwill2023-12-3114533422core:ListedExchangeTraded2023-12-3114533422core:UnlistedNon-exchangeTraded2023-12-3114533422core:LandBuildings2024-01-012024-12-3114533422core:PlantMachinery2024-01-012024-12-3114533422core:Vehicles2024-01-012024-12-3114533422core:FurnitureFittings2024-01-012024-12-3114533422core:OfficeEquipment2024-01-012024-12-3114533422core:NetGoodwill2024-01-012024-12-3114533422core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3114533422core:ListedExchangeTraded2024-01-012024-12-3114533422core:UnlistedNon-exchangeTraded2024-01-012024-12-3114533422core:MoreThanFiveYears2024-01-012024-12-3114533422core:Non-currentFinancialInstruments2024-12-3114533422core:Non-currentFinancialInstruments2023-12-3114533422dpl:CostSales2024-01-012024-12-3114533422dpl:DistributionCosts2024-01-012024-12-3114533422core:LandBuildings2024-01-012024-12-3114533422core:PlantMachinery2024-01-012024-12-3114533422core:Vehicles2024-01-012024-12-3114533422core:FurnitureFittings2024-01-012024-12-3114533422core:OfficeEquipment2024-01-012024-12-3114533422dpl:AdministrativeExpenses2024-01-012024-12-3114533422core:NetGoodwill2024-01-012024-12-3114533422core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3114533422dpl:GroupUndertakings2024-01-012024-12-3114533422dpl:ParticipatingInterests2024-01-012024-12-3114533422dpl:GroupUndertakingscore:ListedExchangeTraded2024-01-012024-12-3114533422core:ListedExchangeTraded2024-01-012024-12-3114533422dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-01-012024-12-3114533422core:UnlistedNon-exchangeTraded2024-01-012024-12-3114533422dpl:CostSales2022-12-092023-12-3114533422dpl:DistributionCosts2022-12-092023-12-3114533422core:LandBuildings2022-12-092023-12-3114533422core:PlantMachinery2022-12-092023-12-3114533422core:Vehicles2022-12-092023-12-3114533422core:FurnitureFittings2022-12-092023-12-3114533422core:OfficeEquipment2022-12-092023-12-3114533422dpl:AdministrativeExpenses2022-12-092023-12-3114533422core:NetGoodwill2022-12-092023-12-3114533422core:IntangibleAssetsOtherThanGoodwill2022-12-092023-12-3114533422dpl:GroupUndertakings2022-12-092023-12-3114533422dpl:ParticipatingInterests2022-12-092023-12-3114533422dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-092023-12-3114533422core:ListedExchangeTraded2022-12-092023-12-3114533422dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-092023-12-3114533422core:UnlistedNon-exchangeTraded2022-12-092023-12-3114533422core:NetGoodwill2024-12-3114533422core:IntangibleAssetsOtherThanGoodwill2024-12-3114533422core:LandBuildings2024-12-3114533422core:PlantMachinery2024-12-3114533422core:Vehicles2024-12-3114533422core:FurnitureFittings2024-12-3114533422core:OfficeEquipment2024-12-3114533422core:AfterOneYear2024-12-3114533422core:WithinOneYear2024-12-3114533422core:ListedExchangeTraded2024-12-3114533422core:UnlistedNon-exchangeTraded2024-12-3114533422core:ShareCapital2024-12-3114533422core:SharePremium2024-12-3114533422core:RevaluationReserve2024-12-3114533422core:OtherReservesSubtotal2024-12-3114533422core:RetainedEarningsAccumulatedLosses2024-12-3114533422core:NetGoodwill2023-12-3114533422core:IntangibleAssetsOtherThanGoodwill2023-12-3114533422core:LandBuildings2023-12-3114533422core:PlantMachinery2023-12-3114533422core:Vehicles2023-12-3114533422core:FurnitureFittings2023-12-3114533422core:OfficeEquipment2023-12-3114533422core:AfterOneYear2023-12-3114533422core:WithinOneYear2023-12-3114533422core:ListedExchangeTraded2023-12-3114533422core:UnlistedNon-exchangeTraded2023-12-3114533422core:ShareCapital2023-12-3114533422core:SharePremium2023-12-3114533422core:RevaluationReserve2023-12-3114533422core:OtherReservesSubtotal2023-12-3114533422core:RetainedEarningsAccumulatedLosses2023-12-3114533422core:NetGoodwill2022-12-0914533422core:IntangibleAssetsOtherThanGoodwill2022-12-0914533422core:LandBuildings2022-12-0914533422core:PlantMachinery2022-12-0914533422core:Vehicles2022-12-0914533422core:FurnitureFittings2022-12-0914533422core:OfficeEquipment2022-12-0914533422core:AfterOneYear2022-12-0914533422core:WithinOneYear2022-12-0914533422core:ListedExchangeTraded2022-12-0914533422core:UnlistedNon-exchangeTraded2022-12-0914533422core:ShareCapital2022-12-0914533422core:SharePremium2022-12-0914533422core:RevaluationReserve2022-12-0914533422core:OtherReservesSubtotal2022-12-0914533422core:RetainedEarningsAccumulatedLosses2022-12-0914533422core:AfterOneYear2024-01-012024-12-3114533422core:WithinOneYear2024-01-012024-12-3114533422core:Non-currentFinancialInstrumentscore:CostValuation2024-01-012024-12-3114533422core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-012024-12-3114533422core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-012024-12-3114533422core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-012024-12-3114533422core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-012024-12-3114533422core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-012024-12-3114533422core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3114533422core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3114533422core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3114533422core:Non-currentFinancialInstrumentscore:CostValuation2024-12-3114533422core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-12-3114533422core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-12-3114533422core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-12-3114533422core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-12-3114533422core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-12-3114533422core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-12-3114533422core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-12-3114533422core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-12-3114533422core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3114533422core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3114533422core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3114533422core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3114533422core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3114533422core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3114533422core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3114533422core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3114533422core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3114533422bus:Director12024-01-012024-12-3114533422bus:Director22024-01-012024-12-31

DESAL SUPPLIES LIMITED

Registered Number
14533422
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

DESAL SUPPLIES LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

GRINDROD, Janine Lynn
SHACKLETON, Daniel William

Registered Address

Unit 9 Canal Street Works
Rochdale
OL11 1AB

Registered Number

14533422 (England and Wales)
DESAL SUPPLIES LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets313,163-
13,163-
Current assets
Debtors4496,052-
Cash at bank and on hand381,162200
877,214200
Creditors amounts falling due within one year5(611,660)-
Net current assets (liabilities)265,554200
Total assets less current liabilities278,717200
Net assets278,717200
Capital and reserves
Called up share capital200200
Profit and loss account278,517-
Shareholders' funds278,717200
The financial statements were approved and authorised for issue by the Board of Directors on 6 March 2025, and are signed on its behalf by:
GRINDROD, Janine Lynn
Director
SHACKLETON, Daniel William
Director

Registered Company No. 14533422
DESAL SUPPLIES LIMITED
Notes to the Financial Statements
for the year ended 31 December 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.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
2.Average number of employees

20242023
Average number of employees during the year60
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
Additions16,34616,346
At 31 December 2416,34616,346
Depreciation and impairment
Charge for year3,1833,183
At 31 December 243,1833,183
Net book value
At 31 December 2413,16313,163
At 31 December 23--
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables495,121-
Prepayments and accrued income931-
Total496,052-
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables497,693-
Taxation and social security113,967-
Total611,660-
6.Related party transactions
During the year the company made sales of £1,485,869 and purchases of £78,758 to/from Salt Separation Services Limited, a company registered in England and Wales. The company is related due to the involvement of D. Shackleton, director of both companies. All transactions were at arms length.
7.Controlling party
The ultimate controlling parties are D. Shackleton and J. Grindrod, by virtue of their shareholding and directorship, and as lead trustees of the Shackleton Waller Trust, and the S Grindrod Discretionary Trust.