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REGISTERED NUMBER: 02705875 (England and Wales)









Financial Statements

for the Year Ended 31 December 2024

for

Dell Factor Limited

Dell Factor Limited (Registered number: 02705875)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Dell Factor Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: A C Swindells
K J Freeman
M Mitchell
P S Robinson





SECRETARY: P S Robinson





REGISTERED OFFICE: Unit 1
Merrills Hall Lane
Wednesfield
Wolverhampton
West Midlands
WV11 3QW





REGISTERED NUMBER: 02705875 (England and Wales)





AUDITORS: Crowther Jordan Limited
Chartered Accountants
Statutory Auditors
39 High Street
Wednesfield
Wolverhampton
West Midlands
WV11 1ST

Dell Factor Limited (Registered number: 02705875)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 289,266 306,144

CURRENT ASSETS
Stocks 1,293,120 1,081,411
Debtors 5 1,056,905 983,007
Cash at bank and in hand 1,504,242 1,206,099
3,854,267 3,270,517
CREDITORS
Amounts falling due within one year 6 1,324,597 1,071,778
NET CURRENT ASSETS 2,529,670 2,198,739
TOTAL ASSETS LESS CURRENT LIABILITIES 2,818,936 2,504,883

PROVISIONS FOR LIABILITIES 27,385 37,830
NET ASSETS 2,791,551 2,467,053

CAPITAL AND RESERVES
Called up share capital 8 100 100
Capital redemption reserve 100 100
Retained earnings 2,791,351 2,466,853
SHAREHOLDERS' FUNDS 2,791,551 2,467,053

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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 23 April 2025 and were signed on its behalf by:





A C Swindells - Director


Dell Factor Limited (Registered number: 02705875)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Dell Factor 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.

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 and value added tax, on delivery or despatch of the goods sold.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 5% on cost
Plant and machinery etc - 20% on cost and 10% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Dell Factor Limited (Registered number: 02705875)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 38 (2023 - 41 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2024 33,433 602,587 636,020
Additions - 144,392 144,392
Disposals - (73,047 ) (73,047 )
At 31 December 2024 33,433 673,932 707,365
DEPRECIATION
At 1 January 2024 5,346 324,530 329,876
Charge for year 1,672 122,517 124,189
Eliminated on disposal - (35,966 ) (35,966 )
At 31 December 2024 7,018 411,081 418,099
NET BOOK VALUE
At 31 December 2024 26,415 262,851 289,266
At 31 December 2023 28,087 278,057 306,144

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 1,002,400 927,319
Other debtors 54,505 55,688
1,056,905 983,007

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 757,750 482,736
Taxation and social security 266,416 305,668
Other creditors 300,431 283,374
1,324,597 1,071,778

Dell Factor Limited (Registered number: 02705875)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

7. LEASING AGREEMENTS


Non-cancellable operating
leases
31.12.24 31.12.23
£ £
Within on year 82,479 129,826
Between one and five years 173,219 236,455
In more than five years - 13,325
255,698 379,606

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
100 Ordinary "A" £1 100 100

9. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Stephen Gray BSc. FCA (Senior Statutory Auditor)
for and on behalf of Crowther Jordan Limited

10. POST BALANCE SHEET EVENTS

On 4 April 2025 the whole of the issued share capital of the company was acquired by Dell Factor Holdings Limited. a company owned and controlled by members of the company's existing management team including the continuing director, Mr A C Swindells.