Registered number
06685970
Dawn Benson Accountancy Ltd
Filleted Accounts
30 September 2024
Dawn Benson Accountancy Ltd
Registered number: 06685970
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 79,548 80,148
Current assets
Debtors 4 19,770 16,182
Cash at bank and in hand 13,638 12,856
33,408 29,038
Creditors: amounts falling due within one year 5 (56,838) (39,858)
Net current liabilities (23,430) (10,820)
Total assets less current liabilities 56,118 69,328
Creditors: amounts falling due after more than one year 6 (47,981) (47,903)
Net assets 8,137 21,425
Capital and reserves
Called up share capital 10 10
Profit and loss account 8,127 21,415
Shareholders' funds 8,137 21,425
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D T Benson
Director
Approved by the board on 28 April 2025
Dawn Benson Accountancy Ltd
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
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).
Turnover
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. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 3 to 4 years
Fixtures, fittings, tools and equipment over 3 to 4 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 4 3
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 October 2023 79,548 10,517 90,065
At 30 September 2024 79,548 10,517 90,065
Depreciation
At 1 October 2023 - 9,917 9,917
Charge for the year - 600 600
At 30 September 2024 - 10,517 10,517
Net book value
At 30 September 2024 79,548 - 79,548
At 30 September 2023 79,548 600 80,148
4 Debtors 2024 2023
£ £
Other debtors 19,770 16,182
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors - 77
Taxation and social security costs 18,328 18,553
Other creditors 38,510 21,228
56,838 39,858
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 47,981 47,903
7 Other information
Dawn Benson Accountancy Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Richmond House
38 High Street
Hurstpierpoint
West Sussex
BN6 9RG
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