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COMPANY REGISTRATION NUMBER: 13613319

DLBEC LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 September 2024

DLBEC LIMITED

STATEMENT OF FINANCIAL POSITION

30 September 2024

| 2024 | 2023
Note | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 5 |  | 6,699 |  | –

CURRENT ASSETS

Stocks | 41,962 |  | – |
Debtors | 6 | 150,457 |  | 40,787 |
Cash at bank and in hand | 50,987 |  | 50,182 |
| --------- |  | -------- |
| 243,406 |  | 90,969 |

CREDITORS: amounts falling due within one year | 7 | 245,804 |  | 87,138 |
| --------- |  | -------- |
NET CURRENT (LIABILITIES)/ASSETS |  | ( 2,398) |  | 3,831
|  | ------- |  | -------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 4,301 |  | 3,831
|  | ------- |  | -------
NET ASSETS |  | 4,301 |  | 3,831
|  | ------- |  | -------

CAPITAL AND RESERVES

Called up share capital fully paid |  | 1 |  | 1
Profit and loss account |  | 4,300 |  | 3,830
|  | ------- |  | -------
SHAREHOLDERS FUNDS |  | 4,301 |  | 3,831
|  | ------- |  | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

DLBEC LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 September 2024
These financial statements were approved by the board of directors and authorised for issue on 17 June 2025 , and are signed on behalf of the board by:

Miss R Cartwright |
Director |

Company registration number: 13613319

DLBEC LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2024
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Headlands House, 1 Kings Court, Kettering Parkway, Kettering, Northamptonshire, NN15 6WJ.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis and are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 20% reducing balance
| Fixtures and fittings | - | 15% reducing balance
| Equipment | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 14 (2023: 15 ).
5. TANGIBLE ASSETS

| Plant and machinery | Fixtures and fittings | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 October 2023 | – | – | – | –
Additions | 2,276 | 2,223 | 3,988 | 8,487
| ------- | ------- | ------- | -------
At 30 September 2024 | 2,276 | 2,223 | 3,988 | 8,487
| ------- | ------- | ------- | -------
Depreciation |  |  |  |
At 1 October 2023 | – | – | – | –
Charge for the year | 455 | 336 | 997 | 1,788
| ------- | ------- | ------- | -------
At 30 September 2024 | 455 | 336 | 997 | 1,788
| ------- | ------- | ------- | -------
Carrying amount |  |  |  |
At 30 September 2024 | 1,821 | 1,887 | 2,991 | 6,699
| ------- | ------- | ------- | -------
At 30 September 2023 | – | – | – | –
| ------- | ------- | ------- | -------

6. DEBTORS

| 2024 | 2023
| £ | £
Trade debtors | 124,580 | 31,470
Other debtors | 25,877 | 9,317
| --------- | --------
| 150,457 | 40,787
| --------- | --------

7. CREDITORS: amounts falling due within one year

| 2024 | 2023
| £ | £
Trade creditors | 43,518 | 6,051
Social security and other taxes | 184,851 | 69,830
Other creditors | 17,435 | 11,257
| --------- | --------
| 245,804 | 87,138
| --------- | --------

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES
During the year the director entered into the following advances and credits with the company:

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| Miss R Cartwright | – | 24,677 | 24,677
|  | ---- | -------- | --------

| 2023
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| Miss R Cartwright | – | – | –
|  | ---- | ---- | ----

Interest was charged at the official H M Revenue & Customs rate and the above balance was repaid within 9 months of the year-end.