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Registered number: 14289441
Dartsel Limited
Financial Statements
For The Year Ended 31 August 2024
Trek Accountants Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 14289441
31 August 2024 31 August 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,120 17,219
14,120 17,219
CURRENT ASSETS
Debtors 5 5,065 -
Cash at bank and in hand 4,221 8,471
9,286 8,471
Creditors: Amounts Falling Due Within One Year 6 (720 ) (20,332 )
NET CURRENT ASSETS (LIABILITIES) 8,566 (11,861 )
TOTAL ASSETS LESS CURRENT LIABILITIES 22,686 5,358
Creditors: Amounts Falling Due After More Than One Year 7 (10,049 ) 1,808
NET ASSETS 12,637 7,166
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 12,636 7,165
SHAREHOLDERS' FUNDS 12,637 7,166
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ethan Dart
Director
28th May 2025
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Dartsel Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14289441 . The registered office is Suite 2 Lustleigh Close, Marsh Barton Trading Estate, Exeter, Devon, EX2 8PW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 18% Reducing Balance
Motor Vehicles 18% Reducing Balance
Fixtures & Fittings 18% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2023 1,500 18,000 1,499 20,999
As at 31 August 2024 1,500 18,000 1,499 20,999
Depreciation
As at 1 September 2023 270 3,240 270 3,780
Provided during the period 221 2,657 221 3,099
As at 31 August 2024 491 5,897 491 6,879
Net Book Value
As at 31 August 2024 1,009 12,103 1,008 14,120
As at 1 September 2023 1,230 14,760 1,229 17,219
5. Debtors
31 August 2024 31 August 2023
£ £
Due within one year
Other debtors 5,065 -
6. Creditors: Amounts Falling Due Within One Year
31 August 2024 31 August 2023
£ £
Trade creditors - (1 )
Other creditors 720 20,333
720 20,332
7. Creditors: Amounts Falling Due After More Than One Year
31 August 2024 31 August 2023
£ £
Net obligations under finance lease and hire purchase contracts 10,049 (1,808 )
8. Obligations Under Finance Leases and Hire Purchase
31 August 2024 31 August 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 10,049 (1,808 )
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9. Share Capital
31 August 2024 31 August 2023
£ £
Allotted, Called up and fully paid 1 1
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