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Registration number: 03822743

Dolphin Com Limited

Unaudited Financial Statements

for the Year Ended 31 July 2024

 

Dolphin Com Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 5

 

Dolphin Com Limited

(Registration number: 03822743)
Balance Sheet as at 31 July 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

60,641

20,361

Current assets

 

Debtors

5

487,960

625,385

Cash at bank and in hand

 

75,006

172,051

 

562,966

797,436

Creditors: Amounts falling due within one year

6

(389,609)

(555,469)

Net current assets

 

173,357

241,967

Total assets less current liabilities

 

233,998

262,328

Creditors: Amounts falling due after more than one year

6

(13,195)

(23,375)

Provisions for liabilities

(10,070)

(1,456)

Net assets

 

210,733

237,497

Capital and reserves

 

Called up share capital

100

100

Retained earnings

210,633

237,397

Shareholders' funds

 

210,733

237,497

For the financial year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 25 March 2025
 

.........................................
Mr J D Ward
Director

 

Dolphin Com Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
3 Solway Court
Crewe Business Park
Crewe
Cheshire
CW1 6LD
England

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Dolphin Com Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Leasehold improvements

10% on cost

Furniture and fittings

15% on reducing balance

Motor vehicles

25% on reducing balance

Office equipment

33% on cost

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2023 - 8).

 

Dolphin Com Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

4

Tangible assets

Leasehold improvements
£

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 August 2023

-

102,479

15,467

117,946

Additions

45,000

7,109

-

52,109

At 31 July 2024

45,000

109,588

15,467

170,055

Depreciation

At 1 August 2023

-

93,718

3,867

97,585

Charge for the year

4,500

4,429

2,900

11,829

At 31 July 2024

4,500

98,147

6,767

109,414

Carrying amount

At 31 July 2024

40,500

11,441

8,700

60,641

At 31 July 2023

-

8,761

11,600

20,361

5

Debtors

Current

Note

2024
£

2023
£

Trade debtors

 

39,781

39,582

Amounts owed by related parties

431,241

538,414

Prepayments

 

16,938

17,388

Other debtors

 

-

30,001

   

487,960

625,385

 

Dolphin Com Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

6

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

7

10,180

9,929

Trade creditors

 

155,026

156,342

Taxation and social security

 

83,514

249,673

Accruals and deferred income

 

140,887

143,100

Other creditors

 

2

(3,575)

 

389,609

555,469

Current loans and borrowings

2024
£

2023
£

Bank borrowings

10,180

9,929

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

7

13,195

23,375

Other borrowings

7

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Bank borrowings

13,195

23,375

Current loans and borrowings

2024
£

2023
£

Bank borrowings

10,180

9,929