2023-09-01 05527406 2024-08-31 05527406 2023-09-01 2024-08-31 05527406 2023-08-31 05527406 2022-09-01 2023-08-31 05527406 uk-core:WithinOneYear 2023-08-31 05527406 uk-core:WithinOneYear 2024-08-31 05527406 uk-core:ShareCapital 2024-08-31 05527406 uk-core:ShareCapital 2023-08-31 05527406 uk-core:RetainedEarningsAccumulatedLosses 2024-08-31 05527406 uk-core:RetainedEarningsAccumulatedLosses 2023-08-31 05527406 uk-bus:Director1 2023-09-01 2024-08-31 05527406 uk-core:ToolsEquipment 2023-09-01 2024-08-31 05527406 uk-core:CommercialMotorVehicles 2023-09-01 2024-08-31 05527406 uk-core:FurnitureFittings 2023-09-01 2024-08-31 05527406 uk-core:ToolsEquipment 2023-08-31 05527406 uk-core:FurnitureFittings 2023-08-31 05527406 uk-core:CommercialMotorVehicles 2023-08-31 05527406 uk-core:CommercialMotorVehicles 2024-08-31 05527406 uk-core:FurnitureFittings 2024-08-31 05527406 uk-core:ToolsEquipment 2024-08-31 iso4217:GBP xbrli:pure 05527406 uk-bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 05527406 uk-bus:FRS102 2023-09-01 2024-08-31 05527406 uk-bus:FilletedAccounts 2023-09-01 2024-08-31 05527406 uk-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31
D.A.R. (Malvern) Limited
Registered Number:05527406
For the year ended 31 August 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 August 2024
D.A.R. (Malvern) Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
05527406
As at 31 August 2024
D.A.R. (Malvern) Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
25,750
1,950
2
25,750
1,950
Current assets
Inventories
53,316
53,660
3
Trade and other receivables
12,102
10,186
4
149,431
Cash and cash equivalents
155,903
219,749
214,849
Trade and other payables: amounts falling due within one year
(69,959)
(66,300)
5
144,890
153,449
Net current assets
Total assets less current liabilities
179,199
146,840
179,199
Net assets
146,840
Capital and reserves
Called up share capital
6
6
Retained earnings
179,193
146,834
179,199
146,840
Shareholders' funds
For the year ended 31 August 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006
The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section 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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Robin Chacksfield Director
These financial statements were approved and authorised for issue by the Board on 06 May 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 August 2024
D.A.R. (Malvern) Limited
Notes to the Financial Statements
Statutory Information
D.A.R. (Malvern) Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number
05527406.
Registered address:
103 Worcester Road
Link Top
Malvern
Worcestershire
WR14 1EP
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
The financial statements have been prepared under the historical costs convention as modified by the revaluation of certain
assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
33% Reducing balance
Computer equipment
25% Reducing balance
Motor vehicles
20% Reducing balance
Fixtures and fittings
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.
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5
For the year ended 31 August 2024
D.A.R. (Malvern) Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Computer
equipment
Fixtures and
fittings
Motor vehicles
£
£
£
£
Cost or valuation
At 01 September 2023
31,260
6,171
5,750
19,339
25,750
-
-
25,750
Additions
At 31 August 2024
45,089
5,750
6,171
57,010
Provision for depreciation and impairment
At 01 September 2023
29,310
6,171
4,870
18,269
Charge for year
1,950
-
880
1,070
At 31 August 2024
31,260
6,171
5,750
19,339
At 31 August 2024
Net book value
25,750
-
-
25,750
At 31 August 2023
1,070
880
-
1,950
3. Inventories
2023
2024
£
£
Stocks
53,660
53,316
4. Trade and other receivables
2023
2024
£
£
Trade debtors
2,151
1,381
Other debtors
8,035
10,721
12,102
10,186
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Trade creditors
35,818
48,488
Taxation and social security
19,465
19,864
Other creditors
11,017
1,607
66,300
69,959
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6
For the year ended 31 August 2024
D.A.R. (Malvern) Limited
Notes to the Financial Statements Continued
6. Average number of persons employed
During the year the average number of employees was 6.
7. Transition to FRS 102
The principal accounting polices applied in the preparation of the financial statements are set out above. These policies have
been consistently applied to all the years presented, unless otherwise stated. No changes have arisen as a result of the
transition to Section 1A of Financial Reporting Standard 102.
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