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D.F. Tourle Ltd.

Registered Number
03103366
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

D.F. Tourle Ltd.
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

Paul George Limpus
Silvana Limpus

Company Secretary

LIMPUS, Silvana

Registered Address

2 Upperton Gardens
Eastbourne
BN21 2AH

Registered Number

03103366 (England and Wales)
D.F. Tourle Ltd.
Statement of Financial Position
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets321,18922,385
21,18922,385
Current assets
Stocks420,00020,000
Debtors514,107117,787
Cash at bank and on hand78,93840,291
113,045178,078
Creditors amounts falling due within one year6(51,253)(120,554)
Net current assets (liabilities)61,79257,524
Total assets less current liabilities82,98179,909
Provisions for liabilities7(3,834)(4,019)
Net assets79,14775,890
Capital and reserves
Called up share capital100100
Profit and loss account79,04775,790
Shareholders' funds79,14775,890
The financial statements were approved and authorised for issue by the Board of Directors on 26 March 2025, and are signed on its behalf by:
Paul George Limpus
Director
Registered Company No. 03103366
D.F. Tourle Ltd.
Notes to the Financial Statements
for the year ended 30 September 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.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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
Contributions to defined contribution plans are expensed in the period to which they relate.
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
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year77
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 October 232,99848,8924,68756,577
Additions-14,495-14,495
Disposals-(17,240)(1,684)(18,924)
At 30 September 242,99846,1473,00352,148
Depreciation and impairment
At 01 October 232,72529,6811,78634,192
Charge for year698,4267249,219
On disposals-(11,179)(1,273)(12,452)
At 30 September 242,79426,9281,23730,959
Net book value
At 30 September 2420419,2191,76621,189
At 30 September 2327319,2112,90122,385
4.Stocks

2024

2023

££
Work in progress20,00020,000
Total20,00020,000
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables7,840112,457
Prepayments and accrued income6,2675,330
Total14,107117,787
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.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables22,22756,233
Bank borrowings and overdrafts-4,498
Taxation and social security18,70452,047
Other creditors9,7407,776
Accrued liabilities and deferred income582-
Total51,253120,554
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.
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)3,8344,019
Total3,8344,019