REGISTERED NUMBER: 12541624 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Deal With Dolphin Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr D Y Musquet

REGISTERED OFFICE:

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

REGISTERED NUMBER:

12541624 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Intangible assets

4

2,000

4,000

Property, plant and equipment

5

76,734

16,700

78,734

20,700

CURRENT ASSETS

Debtors

6

27,393

38,966

Cash at bank and in hand

15,935

15,762

43,328

54,728

CREDITORS

Amounts falling due within one year

7

121,694

70,281

NET CURRENT LIABILITIES

(78,366

)

(15,553

)

TOTAL ASSETS LESS CURRENT LIABILITIES

368

5,147

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

367

5,146

368

5,147

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 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 25 July 2025 and were signed by:

Mr D Y Musquet - Director

1.	STATUTORY INFORMATION

Deal With Dolphin 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

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

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 statement of financial position date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

10,000

AMORTISATION

At 1 April 2024

6,000

Amortisation for year

2,000

At 31 March 2025

8,000

NET BOOK VALUE

At 31 March 2025

2,000

At 31 March 2024

4,000

5.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

-

1,536

19,520

5,099

26,155

Additions

58,537

-

10,005

2,198

70,740

At 31 March 2025

58,537

1,536

29,525

7,297

96,895

DEPRECIATION

At 1 April 2024

-

533

6,794

2,128

9,455

Charge for year

5,854

151

3,409

1,292

10,706

At 31 March 2025

5,854

684

10,203

3,420

20,161

NET BOOK VALUE

At 31 March 2025

52,683

852

19,322

3,877

76,734

At 31 March 2024

-

1,003

12,726

2,971

16,700

6.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Amounts owed by associates

2,137

-

Other debtors

11,010

11,803

13,147

11,803

31.3.25

31.3.24

£

£

Amounts falling due after more than one year:

Other debtors

14,246

27,163

Aggregate amounts

27,393

38,966

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

53,032

-

Trade creditors

1,873

3,410

Taxation and social security

66,101

66,164

Other creditors

688

707

121,694

70,281

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mr D Y Musquet

Balance outstanding at start of year

(616

)

(414

)

Amounts advanced

50,187

48,626

Amounts repaid

(39,835

)

(48,828

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,736

(616

)