REGISTERED NUMBER: 14340460 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2024

for

DYNATECH FLOORING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

L Benson

REGISTERED OFFICE:

50 Gleneagles Road

Ellesmere Port

Cheshire

CH66 4NE

REGISTERED NUMBER:

14340460 (England and Wales)

ACCOUNTANTS:

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

FIXED ASSETS

Tangible assets

4

36,353

27,450

CURRENT ASSETS

Debtors

5

43,155

20,794

Cash at bank

18,290

15,879

61,445

36,673

CREDITORS

Amounts falling due within one year

6

76,885

34,137

NET CURRENT (LIABILITIES)/ASSETS

(15,440

)

2,536

TOTAL ASSETS LESS CURRENT LIABILITIES

20,913

29,986

CREDITORS

Amounts falling due after more than one year

7

7,483

8,760

NET ASSETS

13,430

21,226

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

9

13,429

21,225

SHAREHOLDERS' FUNDS

13,430

21,226

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 September 2025 and were signed by:

L Benson - Director

1.	STATUTORY INFORMATION

Dynatech Flooring Ltd 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.

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.

Plant and machinery etc

-

20% on reducing balance and 10% on reducing balance pro rata

No depreciation charged in the year of acquisition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2023

27,450

Additions

14,167

At 30 September 2024

41,617

DEPRECIATION

Charge for year

5,264

At 30 September 2024

5,264

NET BOOK VALUE

At 30 September 2024

36,353

At 30 September 2023

27,450

No depreciation charged in year of acquisition.

5.

DEBTORS

30.9.24

30.9.23

£

£

Amounts falling due within one year:

Trade debtors

24,855

6,073

Other debtors

17,800

14,721

42,655

20,794

Amounts falling due after more than one year:

Other debtors

500

-

Aggregate amounts

43,155

20,794

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Bank loans and overdrafts

230

230

Hire purchase contracts

2,555

2,555

Trade creditors

41,550

-

Taxation and social security

22,181

2,895

Other creditors

10,369

28,457

76,885

34,137

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.24

30.9.23

£

£

Hire purchase contracts

7,483

8,760

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.24

30.9.23

value:

£

£

1

Ordinary

£1

1

1

9.

RESERVES

Retained

earnings

£

At 1 October 2023

21,225

Profit for the year

26,204

Dividends

(34,000

)

At 30 September 2024

13,429

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in short term other creditors is an amount of £614 (2023: £15,887) owing to Mr L Benson a director and shareholder of the business.

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £34,000 (2023 - £20,000) were paid to the director .

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dynatech Flooring Ltd for the year ended 30 September 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Dynatech Flooring Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dynatech Flooring Ltd and state those matters that we have agreed to state to the director of Dynatech Flooring Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dynatech Flooring Ltd and its director for our work or for this report.

It is your duty to ensure that Dynatech Flooring Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dynatech Flooring Ltd. You consider that Dynatech Flooring Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dynatech Flooring Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

Date: .............................................