Dolphin Contracts Limited
Unaudited Financial Statements
For the year ended 30 September 2024
Pages for Filing with Registrar
Company Registration No. 09016028 (England and Wales)
Dolphin Contracts Limited
Company Information
Directors
R E Elliot
R Whitehair
Company number
09016028
Registered office
6th Floor
9 Appold Street
London
EC2A 2AP
Accountants
Moore Kingston Smith LLP
6th Floor
9 Appold Street
London
EC2A 2AP
Dolphin Contracts Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 3
Dolphin Contracts Limited
Balance Sheet
As at 30 September 2024
Page 1
2024
2023
Notes
£
£
£
£
Current assets
Debtors
4
58,704
26,734
Cash at bank and in hand
12,166
19,782
70,870
46,516
Creditors: amounts falling due within one year
5
(63,448)
(42,913)
Net current assets
7,422
3,603
Capital and reserves
Called up share capital
6
78
78
Capital redemption reserve
22
22
Profit and loss reserves
7,322
3,503
Total equity
7,422
3,603
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true
For the financial 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of directors and authorised for issue on 27 June 2025 and are signed on its behalf by:
R E Elliot
Director
Company Registration No. 09016028
Dolphin Contracts Limited
Notes to the Financial Statements
For the year ended 30 September 2024
Page 2
1
Accounting policies
Company information
Dolphin Contracts Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6th Floor, 9 Appold Street, London, EC2A 2AP.
1.1
Accounting convention
These financial statements have been prepared in accordance with section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
1.3
Cash and cash equivalents
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less.
1.4
Financial instruments
Basic financial instruments are measured at cost. The company has no other financial instruments or basic financial instruments measured at fair value.
1.5
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
1.6
Taxation
The tax expense represents the tax currently payable.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other year and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
2
Employees
The company had no employees in the current or prior year.
Dolphin Contracts Limited
Notes to the Financial Statements (Continued)
For the year ended 30 September 2024
Page 3
3
Dividends
2024
2023
£
£
Final paid
17,500
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
20,843
21,140
Other debtors
37,861
5,594
58,704
26,734
5
Creditors: amounts falling due within one year
2024
2023
£
£
Corporation tax
4,030
2,141
Other taxation and social security
7,155
7,411
Other creditors
52,263
33,361
63,448
42,913
6
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
78
78
78
78
7
Related party transactions
At the balance sheet date the company was owed £37,761 (2023: £5,000) from companies under common control. At the balance sheet date the company owed £42,639 (2023: £22,639) to companies under common control.
8
Controlling party
The company is controlled by M C Denmark, the sole shareholder.