IRIS Accounts Production v25.1.3.33 13090954 director 1.1.24 31.12.24 31.12.24 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13090954 2023-12-31 13090954 2024-12-31 13090954 2024-01-01 2024-12-31 13090954 2022-12-31 13090954 2023-01-01 2023-12-31 13090954 2023-12-31 13090954 ns15:EnglandWales 2024-01-01 2024-12-31 13090954 ns14:PoundSterling 2024-01-01 2024-12-31 13090954 ns10:Director1 2024-01-01 2024-12-31 13090954 ns10:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13090954 ns10:SmallEntities 2024-01-01 2024-12-31 13090954 ns10:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13090954 ns10:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2024-12-31 13090954 ns10:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13090954 ns10:FullAccounts 2024-01-01 2024-12-31 13090954 ns10:OrdinaryShareClass1 2024-01-01 2024-12-31 13090954 ns10:RegisteredOffice 2024-01-01 2024-12-31 13090954 ns5:CurrentFinancialInstruments 2024-12-31 13090954 ns5:CurrentFinancialInstruments 2023-12-31 13090954 ns5:ShareCapital 2024-12-31 13090954 ns5:ShareCapital 2023-12-31 13090954 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 13090954 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 13090954 ns5:LeaseholdImprovements 2024-01-01 2024-12-31 13090954 ns5:MotorVehicles 2024-01-01 2024-12-31 13090954 ns5:ComputerEquipment 2024-01-01 2024-12-31 13090954 ns5:LeaseholdImprovements 2023-12-31 13090954 ns5:MotorVehicles 2023-12-31 13090954 ns5:ComputerEquipment 2023-12-31 13090954 ns5:LeaseholdImprovements 2024-12-31 13090954 ns5:MotorVehicles 2024-12-31 13090954 ns5:ComputerEquipment 2024-12-31 13090954 ns5:LeaseholdImprovements 2023-12-31 13090954 ns5:MotorVehicles 2023-12-31 13090954 ns5:ComputerEquipment 2023-12-31 13090954 ns5:CostValuation 2023-12-31 13090954 ns5:AdditionsToInvestments 2024-12-31 13090954 ns5:CostValuation 2024-12-31 13090954 ns10:OrdinaryShareClass1 2024-12-31

REGISTERED NUMBER: 13090954 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

DANDY TRADING CO LIMITED

DANDY TRADING CO LIMITED (REGISTERED NUMBER: 13090954)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

DANDY TRADING CO LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST DECEMBER 2024

| DIRECTOR: | P A Seal

| REGISTERED OFFICE: | 12 Market Street

| Hebden Bridge

| West Yorkshire

| HX7 6AD

| REGISTERED NUMBER: | 13090954 (England and Wales)

| ACCOUNTANTS: | Cresswells

| 12 Market Street

| Hebden Bridge

| West Yorkshire

| HX7 6AD

DANDY TRADING CO LIMITED (REGISTERED NUMBER: 13090954)

BALANCE SHEET

31ST DECEMBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 15,151 |  | 18,939 |  |

Investments | 5 | 58,875 |  | 8,875 |  |

74,026 |  | 27,814 |  |

CURRENT ASSETS

Stocks | 124,950 |  | 19,173 |  |

Debtors | 6 | 10,501 |  | - |  |

Cash at bank | 338 |  | 3 |  |

135,789 |  | 19,176 |  |

CREDITORS

Amounts falling due within one year | 7 | 250,086 |  | 78,602 |  |

NET CURRENT LIABILITIES | (114,297 | ) | (59,426 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (40,271 | ) | (31,612 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 2 |  | 2 |  |

Retained earnings | (40,273 | ) | (31,614 | ) |

SHAREHOLDERS' FUNDS | (40,271 | ) | (31,612 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 16th September 2025 and were signed by:

P A Seal - Director

DANDY TRADING CO LIMITED (REGISTERED NUMBER: 13090954)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

1. | STATUTORY INFORMATION

| Dandy Trading Co 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Going concern

| The balance sheet shows that liabilities exceed assets, resulting in a deficit of £31,612 (2022: £20,710) The director has confirmed his support, and has indicated he will not withdraw his support for a period of at least twelve months from the date of the approval of the financial statements. The financial statements have therefore been prepared on a going concern basis.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Improvements to property | - | over 20 years

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | over 4 years

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| Other investments

| Other investments are held at cost less impairment.

DANDY TRADING CO LIMITED (REGISTERED NUMBER: 13090954)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2024

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2023 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Motor |  | Computer |

| property |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1st January 2024

| and 31st December 2024 | 2,556 |  | 22,478 |  | 3,132 |  | 28,166 |  |

| DEPRECIATION

| At 1st January 2024 | 256 |  | 8,092 |  | 879 |  | 9,227 |  |

| Charge for year | 128 |  | 2,877 |  | 783 |  | 3,788 |  |

| At 31st December 2024 | 384 |  | 10,969 |  | 1,662 |  | 13,015 |  |

| NET BOOK VALUE

| At 31st December 2024 | 2,172 |  | 11,509 |  | 1,470 |  | 15,151 |  |

| At 31st December 2023 | 2,300 |  | 14,386 |  | 2,253 |  | 18,939 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1st January 2024 | 8,875 |  |

| Additions | 50,000 |  |

| At 31st December 2024 | 58,875 |  |

| NET BOOK VALUE

| At 31st December 2024 | 58,875 |  |

| At 31st December 2023 | 8,875 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| VAT | 10,501 |  | - |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade creditors | 68,254 |  | - |  |

| VAT | - |  | 392 |  |

| Directors' current accounts | 180,882 |  | 77,410 |  |

| Accrued expenses | 950 |  | 800 |  |

250,086 |  | 78,602 |  |

DANDY TRADING CO LIMITED (REGISTERED NUMBER: 13090954)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2024

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2024 | 2023 |

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |