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Registered number: 02425929










DEWCO-LLOYD LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2024

 
DEWCO-LLOYD LIMITED
REGISTERED NUMBER:02425929

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

31 October
30 April
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,008
2,878

  
2,008
2,878

Current assets
  

Debtors: amounts falling due within one year
 5 
13,691
11,705

  
13,691
11,705

Creditors: amounts falling due within one year
 6 
(14,316)
(5,266)

Net current (liabilities)/assets
  
 
 
(625)
 
 
6,439

Total assets less current liabilities
  
1,383
9,317

  

Net assets
  
1,383
9,317


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
1,381
9,315

  
1,383
9,317


Page 1

 
DEWCO-LLOYD LIMITED
REGISTERED NUMBER:02425929
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mrs E Ambler
A R L Dew
Director
Director


Date: 24 July 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
DEWCO-LLOYD LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

1.


General information

Dewco-Lloyd Limited is a private company limited by shares and incorporated in England and Wales, registration number 02425929. The registered office is Cyder House, Ixworth, Suffolk, IP31 2HT.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
DEWCO-LLOYD LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant & machinery
-
25% reducing balance
Fixtures & fittings
-
20% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the period was 2 (2023 - 2).

Page 4

 
DEWCO-LLOYD LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

4.


Tangible fixed assets







Plant & machinery
Fixtures & fittings
Total

£
£
£



Cost or valuation


At 1 May 2023
565
7,619
8,184



At 31 October 2024

565
7,619
8,184



Depreciation


At 1 May 2023
465
4,841
5,306


Charge for the period on owned assets
38
832
870



At 31 October 2024

503
5,673
6,176



Net book value



At 31 October 2024
62
1,946
2,008



At 30 April 2023
100
2,778
2,878


5.


Debtors

31 October
30 April
2024
2023
£
£


Trade debtors
11,021
9,035

Other debtors
2,670
2,670

13,691
11,705


Page 5

 
DEWCO-LLOYD LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

6.


Creditors: Amounts falling due within one year

31 October
30 April
2024
2023
£
£

Trade creditors
165
1,401

Other creditors
12,621
2,941

Accruals and deferred income
1,530
924

14,316
5,266


 
Page 6