Dynamo (UK) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 06428817

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		36,367		49,472

			36,367		49,472
CURRENT ASSETS
Stocks		4,848		7,414
Debtors	6	23,712		64,238
Cash at bank and in hand		85,450		29,996

		114,010		101,648
Creditors: Amounts Falling Due Within One Year	7	(88,706 )		(79,920 )

NET CURRENT ASSETS (LIABILITIES)			25,304		21,728

TOTAL ASSETS LESS CURRENT LIABILITIES			61,671		71,200

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(1,949 )		(4,169 )

NET ASSETS			59,722		67,031

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			59,622		66,931

SHAREHOLDERS' FUNDS			59,722		67,031

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Dynamo (UK) Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 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 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr James Salt

Director

30/09/2025

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

1. General Information

Dynamo (UK) Limited Registered number 06428817 is a limited by shares company incorporated in England & Wales. The Registered Office is 362 Pontefract Road, Lundwood, Barnsley, South Yorkshire, S71 5JY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 36 (2023: 39)

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Dynamo (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2024	147,594

As at 31 December 2024	147,594

Amortisation
As at 1 January 2024	147,594

As at 31 December 2024	147,594

Net Book Value
As at 31 December 2024	-

As at 1 January 2024	-

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 January 2024	46,334	264,394	310,728
Disposals	(3,394 )	-	(3,394 )

As at 31 December 2024	42,940	264,394	307,334

Depreciation
As at 1 January 2024	28,258	232,998	261,256
Provided during the period	4,316	7,849	12,165
Disposals	(2,454 )	-	(2,454 )

As at 31 December 2024	30,120	240,847	270,967

Net Book Value
As at 31 December 2024	12,820	23,547	36,367

As at 1 January 2024	18,076	31,396	49,472

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	12,138	21,342
Prepayments and accrued income	4,707	22,549
S455 tax debtor	6,867	-
Directors' loan accounts	-	20,347

	23,712	64,238

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Dynamo (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	14,603	24,200
PAYE creditor	4,003	6,444
VAT	45,223	41,739
Wages creditor	10,816	7,022
Pension creditor	466	515
Credit card	1,762	-
Attachment of Earnings	57	-
Directors' loan accounts	11,776	-

	88,706	79,920

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2024	2023
	£	£
Other timing differences	1,949	4,169

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2024	4,169	4,169
Reversals	(2,220 )	(2,220)

Balance at 31 December 2024	1,949	1,949

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

11. Other Commitments

At the end of the period the company had annual commitments under non-cancellable leases as follows:

	2024	2023
	£	£
Not later than one year	17,500	17,500
Later than one year and not later than five years	48,125	65,625

	65,625	83,125

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Dynamo (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Mr James Salt	20,347	12,000	(32,347 )	-	-

The above loan is unsecured, interest free and was repaid during the period.

13. Related Party Transactions

The company is controlled by Messrs J Salt & H S Salt, directors and shareholders of the company.

The balance on the director's loan account of Mr J Salt at 31st December 2024 was £11,776 due from the company (2023- £20,347 due to the company).

The company has given a cross gaurantee in respect of borrowings in an associated company.

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