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DINSDALE MOORLAND SPECIALISTS LIMITED

Registered Number
09442333
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

DINSDALE MOORLAND SPECIALISTS LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

DINSDALE, John
LEATHERBARROW, Dominic

Registered Address

Deepdale Head
Wigglesworth
Skipton
BD23 4RH

Registered Number

09442333 (England and Wales)
DINSDALE MOORLAND SPECIALISTS LIMITED
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets4930,660783,766
930,660783,766
Current assets
Stocks531,51522,859
Debtors6459,900593,028
Cash at bank and on hand428,920330,186
920,335946,073
Creditors amounts falling due within one year7(532,163)(612,576)
Net current assets (liabilities)388,172333,497
Total assets less current liabilities1,318,8321,117,263
Creditors amounts falling due after one year8(52,753)(99,669)
Provisions for liabilities9(215,200)(195,900)
Net assets1,050,879821,694
Capital and reserves
Called up share capital100100
Profit and loss account1,050,779821,594
Shareholders' funds1,050,879821,694
The financial statements were approved and authorised for issue by the Board of Directors on 1 May 2025, and are signed on its behalf by:
DINSDALE, John
Director
Registered Company No. 09442333
DINSDALE MOORLAND SPECIALISTS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

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 financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
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/or 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.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Intangible assets
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, has been amortised evenly over its estimated useful life of five years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings10
Plant and machinery15
Vehicles25
Office Equipment25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement
Trade and other 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.
Trade and other 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.
2.Average number of employees

20252024
Average number of employees during the year1310
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 245,0005,000
At 31 March 255,0005,000
Amortisation and impairment
At 01 April 245,0005,000
At 31 March 255,0005,000
Net book value
At 31 March 25--
At 31 March 24--
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 April 2410,295949,019212,56710,6171,182,498
Additions-181,562157,8854,027343,474
Disposals-(13,950)(106,458)-(120,408)
At 31 March 2510,2951,116,631263,99414,6441,405,564
Depreciation and impairment
At 01 April 244,626318,10869,2416,757398,732
Charge for year56788,40222,6911,705113,365
On disposals-(8,689)(28,504)-(37,193)
At 31 March 255,193397,82163,4288,462474,904
Net book value
At 31 March 255,102718,810200,5666,182930,660
At 31 March 245,669630,911143,3263,860783,766
5.Stocks

2025

2024

££
Other stocks31,51522,859
Total31,51522,859
6.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables434,286531,872
Amounts owed by associates and joint ventures / participating interests2,683-
Other debtors95736,065
Prepayments and accrued income21,97425,091
Total459,900593,028
7.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables99,223226,008
Taxation and social security155,268126,944
Finance lease and HP contracts10,82434,623
Other creditors16,95616,507
Accrued liabilities and deferred income249,892208,494
Total532,163612,576
The hire purchase contracts are secured on the assets financed.
8.Creditors: amounts due after one year

2025

2024

££
Other creditors52,75399,669
Total52,75399,669
Other creditors represents the hire purchase contracts which are secured on the assets financed.
9.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)215,200195,900
Total215,200195,900