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Logo On Report
Registered Number: 05533361
England and Wales

 

 

 

D A C (KENDAL) LIMITED


Micro Accounts
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
  2024   2023
    £ £   £ £
Fixed assets   22,212      38,783 
Current assets 8,857      17,175   
Prepayments and accrued income     493   
Creditors: amount falling due within one year (13,132)     (14,445)  
Net current assets   (4,275)     3,223 
Total assets less current liabilities   17,937      42,006 
Creditors: amount falling due after more than one year   (9,685)     (18,963)
Net assets   8,252      23,043 
 

         
Capital and reserves   8,252      23,043 
 
NOTES TO THE ACCOUNTS

General Information
D A C (KENDAL) Limited is a private company, limited by shares, registered in England and Wales, registration number 05533361, registration address 6 Kirkland, Kendal, Cumbria, LA9 5AB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Deferred taxation
Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
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:
Plant and Machinery 10 yrs Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 12.5% Reducing Balance
Computer Equipment 33.33% Reducing Balance
2.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 October 2023 5,468    33,930    6,604    5,993    51,995 
Additions        
Disposals        
At 30 September 2024 5,468    33,930    6,604    5,993    51,995 
Depreciation
At 01 October 2023 2,387      4,311    6,514    13,212 
Charge for year 1,060    15,180    286    45    16,571 
On disposals        
At 30 September 2024 3,447    15,180    4,597    6,559    29,783 
Net book values
Closing balance as at 30 September 2024 2,021    18,750    2,007    (566)   22,212 
Opening balance as at 01 October 2023 3,081    33,930    2,293    (521)   38,783 


3.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.
The financial statements were approved by the board of directors on 10 April 2025 and were signed on its behalf by:


--------------------------------
Jeanette Morrell
Director
1