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Registered number: 09813118
DTT Deliveries Ltd
Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09813118
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 531,187 300,541
531,187 300,541
CURRENT ASSETS
Debtors 6 533,321 261,975
Cash at bank and in hand 75,725 165,363
609,046 427,338
Creditors: Amounts Falling Due Within One Year 7 (790,929 ) (470,945 )
NET CURRENT ASSETS (LIABILITIES) (181,883 ) (43,607 )
TOTAL ASSETS LESS CURRENT LIABILITIES 349,304 256,934
Creditors: Amounts Falling Due After More Than One Year 8 (197,958 ) (127,830 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (132,797 ) (75,135 )
NET ASSETS 18,549 53,969
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 18,547 53,967
SHAREHOLDERS' FUNDS 18,549 53,969
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Page 2
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 N J Ratcliffe
Director
1 April 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
DTT Deliveries Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09813118 . The registered office is 16 Rotherham Road New Houghton, Mansfield, Nottinghamshire, NG19 8TF.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Leasehold 25% straight line
Motor Vehicles 15% reducing balance
Fixtures & Fittings 33% straight line
Computer Equipment 33% straight line
2.5. 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.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 33 (2023: 44)
33 44
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2023 100,000
As at 31 October 2024 100,000
Amortisation
As at 1 November 2023 100,000
As at 31 October 2024 100,000
Net Book Value
As at 31 October 2024 -
As at 1 November 2023 -
5. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2023 35,097 406,076 21,049 1,963 464,185
Additions - 326,680 - - 326,680
As at 31 October 2024 35,097 732,756 21,049 1,963 790,865
Depreciation
As at 1 November 2023 35,097 110,403 16,184 1,960 163,644
Provided during the period - 93,353 2,678 3 96,034
As at 31 October 2024 35,097 203,756 18,862 1,963 259,678
Net Book Value
As at 31 October 2024 - 529,000 2,187 - 531,187
As at 1 November 2023 - 295,673 4,865 3 300,541
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 465,721 256,375
Other debtors 67,600 5,600
533,321 261,975
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 180,907 92,081
Trade creditors 357,408 214,342
Other creditors 17,049 8,041
Taxation and social security 235,565 156,481
790,929 470,945
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 197,958 127,830
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 180,907 92,081
Later than one year and not later than five years 197,958 127,830
378,865 219,911
378,865 219,911
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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