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REGISTERED NUMBER: 08177593 (England and Wales)




UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2024

FOR

DECTEL CONSTRUCTION LIMITED

DECTEL CONSTRUCTION LIMITED (REGISTERED NUMBER: 08177593)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DECTEL CONSTRUCTION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST AUGUST 2024







DIRECTORS: D Johnson
T Waldock





SECRETARY: T Waldock





REGISTERED OFFICE: 2 Townfield Villas
School Lane
Elton
Chester
CH2 4LT





REGISTERED NUMBER: 08177593 (England and Wales)





ACCOUNTANTS: M. D. Coxey and Co. Limited
Chartered Accountants
25 Grosvenor Road
Wrexham
LL11 1BT

DECTEL CONSTRUCTION LIMITED (REGISTERED NUMBER: 08177593)

BALANCE SHEET
31ST AUGUST 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 40,873 41,950

CURRENT ASSETS
Debtors 5 204,662 51,645
Cash at bank 181,028 7,247
385,690 58,892
CREDITORS
Amounts falling due within one year 6 197,749 53,778
NET CURRENT ASSETS 187,941 5,114
TOTAL ASSETS LESS CURRENT
LIABILITIES

228,814

47,064

CREDITORS
Amounts falling due after more than one
year

7

38,002

41,730
NET ASSETS 190,812 5,334

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 9 190,810 5,332
SHAREHOLDERS' FUNDS 190,812 5,334

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

DECTEL CONSTRUCTION LIMITED (REGISTERED NUMBER: 08177593)

BALANCE SHEET - continued
31ST AUGUST 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th May 2025 and were signed on its behalf by:




D Johnson - Director



T Waldock - Director


DECTEL CONSTRUCTION LIMITED (REGISTERED NUMBER: 08177593)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2024

1. STATUTORY INFORMATION

Dectel Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

DECTEL CONSTRUCTION LIMITED (REGISTERED NUMBER: 08177593)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st September 2023 4,470 749 81,676 5,549 92,444
Additions - - 11,928 619 12,547
At 31st August 2024 4,470 749 93,604 6,168 104,991
DEPRECIATION
At 1st September 2023 2,102 183 45,496 2,713 50,494
Charge for year 592 141 12,027 864 13,624
At 31st August 2024 2,694 324 57,523 3,577 64,118
NET BOOK VALUE
At 31st August 2024 1,776 425 36,081 2,591 40,873
At 31st August 2023 2,368 566 36,180 2,836 41,950

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 204,662 50,140
Other debtors - 1,505
204,662 51,645

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors - 2,245
Tax 78,249 16,683
Social security and other taxes - 8,154
VAT 94,093 24,985
Other creditors 15,293 1,711
Directors' current accounts 8,614 -
Accrued expenses 1,500 -
197,749 53,778

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans - 1-2 years 38,002 41,730

DECTEL CONSTRUCTION LIMITED (REGISTERED NUMBER: 08177593)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
100 Ordinary £1 2 2

9. RESERVES
Retained
earnings
£   

At 1st September 2023 5,332
Profit for the year 217,158
Dividends (31,680 )
At 31st August 2024 190,810

10. CAPITAL COMMITMENTS
31.8.24 31.8.23
£    £   
Contracted but not provided for in the
financial statements - -