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REGISTERED NUMBER: 12916303 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

DTE Holdings (North West) Ltd

DTE Holdings (North West) Ltd (Registered number: 12916303)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DTE Holdings (North West) Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mr Earl Thomas Coyle
Mr Gerald Edward Weston





REGISTERED OFFICE: 2B Sutton Quays Business Park
Sutton Weaver
Runcorn
WA7 3EH





REGISTERED NUMBER: 12916303 (England and Wales)





ACCOUNTANTS: LJS Accounting Services (UK) Ltd
Unit 5, 1st Floor
Connect Business Village
24 Derby Road
Liverpool
Merseyside
L5 9PR

DTE Holdings (North West) Ltd (Registered number: 12916303)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 139,994 139,994
Tangible assets 5 172,826 177,195
312,820 317,189

CURRENT ASSETS
Stocks 96,500 89,621
Debtors 6 536,147 322,378
Cash at bank 19,193 2,786
651,840 414,785
CREDITORS
Amounts falling due within one year 7 456,998 385,420
NET CURRENT ASSETS 194,842 29,365
TOTAL ASSETS LESS CURRENT
LIABILITIES

507,662

346,554

CREDITORS
Amounts falling due after more than one year 8 (408,142 ) (282,566 )

PROVISIONS FOR LIABILITIES (43,206 ) (23,289 )
NET ASSETS 56,314 40,699

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 56,214 40,599
SHAREHOLDERS' FUNDS 56,314 40,699

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

DTE Holdings (North West) Ltd (Registered number: 12916303)

Balance Sheet - continued
30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 June 2025 and were signed on its behalf by:





Mr Gerald Edward Weston - Director


DTE Holdings (North West) Ltd (Registered number: 12916303)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

DTE Holdings (North West) Ltd 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, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

DTE Holdings (North West) Ltd (Registered number: 12916303)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2023 - 15 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 139,994
NET BOOK VALUE
At 30 September 2024 139,994
At 30 September 2023 139,994

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 102,415 1,960 118,539 6,696 229,610
Additions 29,777 2,000 - 821 32,598
At 30 September 2024 132,192 3,960 118,539 7,517 262,208
DEPRECIATION
At 1 October 2023 22,314 270 29,438 393 52,415
Charge for year 13,298 378 22,275 1,016 36,967
At 30 September 2024 35,612 648 51,713 1,409 89,382
NET BOOK VALUE
At 30 September 2024 96,580 3,312 66,826 6,108 172,826
At 30 September 2023 80,101 1,690 89,101 6,303 177,195

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 300,631 226,047
Amounts owed by group undertakings 229,899 88,260
Other debtors 5,617 8,071
536,147 322,378

DTE Holdings (North West) Ltd (Registered number: 12916303)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 22,762 18,698
Trade creditors 41,958 112,292
Taxation and social security 213,240 115,368
Other creditors 179,038 139,062
456,998 385,420

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 58,282 62,430
Other creditors 349,860 220,136
408,142 282,566