2024-08-01 04025560 2025-07-31 04025560 2024-08-01 2025-07-31 04025560 2024-07-31 04025560 2023-08-01 2024-07-31 04025560 uk-core:WithinOneYear 2024-07-31 04025560 uk-core:WithinOneYear 2025-07-31 04025560 uk-core:ShareCapital 2025-07-31 04025560 uk-core:ShareCapital 2024-07-31 04025560 uk-core:RetainedEarningsAccumulatedLosses 2025-07-31 04025560 uk-core:RetainedEarningsAccumulatedLosses 2024-07-31 04025560 uk-bus:Director1 2024-08-01 2025-07-31 04025560 uk-core:OfficeEquipment 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure 04025560 uk-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 04025560 uk-bus:FRS102 2024-08-01 2025-07-31 04025560 uk-bus:FilletedAccounts 2024-08-01 2025-07-31 04025560 uk-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31
Daggerlux Ltd
Registered Number:04025560
For the year ended 31 July 2025
England and Wales
Unaudited Financial Statements
2
Registered Number :
04025560
As at 31 July 2025
Daggerlux Ltd
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
1,540
1,283
2
1,540
1,283
Current assets
Trade and other receivables
3,313
5,770
3
39,798
Cash and cash equivalents
42,611
48,381
43,111
Trade and other payables: amounts falling due within one
year
(2,265)
(5,210)
4
40,846
43,171
Net current assets
Total assets less current liabilities
44,711
42,129
44,711
Net assets
42,129
Capital and reserves
Called up share capital
20
20
Retained earnings
44,691
42,109
44,711
42,129
Shareholders' funds
For the year ended 31 July 2025 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 of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
P D Armitage Director
These financial statements were approved and authorised for issue by the Board on 22 August 2025 and were signed by:
The notes form part of these financial statements
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3
For the year ended 31 July 2025
Daggerlux Ltd
Notes to the Financial Statements
Statutory Information
Daggerlux Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration number
04025560.
Registered address:
1 New Street
Slaithwaite
Huddersfield
HD7 5AB
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover represents amounts receivable for services. Amounts receivable for services performed over time are based upon the stage of completion of the services performed.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Office equipment
33.3% Reducing balance
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Hire purchase and leasing commitments
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
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4
For the year ended 31 July 2025
Daggerlux Ltd
Notes to the Financial Statements Continued
2. Property, plant and equipment
Office
equipment
£
Cost or
valuation
At 01 August 2024
5,498
1,030
Additions
At 31 July 2025
6,528
Provision for depreciation and impairment
At 01 August 2024
4,215
Charge for year
773
At 31 July 2025
4,988
At 31 July 2025
Net book value
1,540
At 31 July 2024
1,283
3. Trade and other receivables
2024
2025
£
£
Trade debtors
3,784
1,083
Prepayments and accrued income
1,986
2,230
3,313
5,770
4. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Taxation and social security
785
1,310
Accruals and deferred income
940
815
Directors' loan accounts
3,485
140
5,210
2,265
5. Average number of persons employed
During the year the average number of employees was 2 (2024 : 2)
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