REGISTERED NUMBER: 02382725 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Dalton Equipment Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K J Bower

A Errington

SECRETARY:

A Errington

REGISTERED OFFICE:

Barker Business Park

Melmerby Green Road

Melmerby

Ripon

North Yorkshire

HG4 5NB

REGISTERED NUMBER:

02382725 (England and Wales)

ACCOUNTANTS:

Beckingtons

2 Clifton Moor Business

Village

James Nicolson Link

York

North Yorkshire

YO30 4XG

FIXED ASSETS

Tangible assets

4

822,587

823,285

CURRENT ASSETS

Debtors

5

-

93,600

Cash at bank

137,856

22,643

137,856

116,243

CREDITORS

Amounts falling due within one year

6

112,411

112,343

NET CURRENT ASSETS

25,445

3,900

TOTAL ASSETS LESS CURRENT LIABILITIES

848,032

827,185

PROVISIONS FOR LIABILITIES

2,084

1,565

NET ASSETS

845,948

825,620

CAPITAL AND RESERVES

Called up share capital

178

178

Capital redemption reserve

22

22

Retained earnings

845,748

825,420

SHAREHOLDERS' FUNDS

845,948

825,620

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 3 September 2025 and were signed on its behalf by:

A Errington - Director

1.	STATUTORY INFORMATION

Dalton Equipment Limited 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

not provided

Fixtures and fittings

-

10% straight line

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

822,587

29,964

852,551

DEPRECIATION

At 1 April 2024

-

29,266

29,266

Charge for year

-

698

698

At 31 March 2025

-

29,964

29,964

NET BOOK VALUE

At 31 March 2025

822,587

-

822,587

At 31 March 2024

822,587

698

823,285

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

93,600

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

9

-

Taxation and social security

31,603

31,594

Other creditors

80,799

80,749

112,411

112,343