REGISTERED NUMBER: 03021714 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Dale Stephenson Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D Stephenson

L Gill

SECRETARY:

L H Shickell

REGISTERED OFFICE:

Albert Mills

Gratrix Lane

Sowerby Bridge

Halifax

West Yorkshire

HX6 2DH

REGISTERED NUMBER:

03021714 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Tangible assets

4

105,399

140,659

CURRENT ASSETS

Stocks

8,711

6,787

Debtors

5

273,385

259,275

Cash at bank

292,682

411,506

574,778

677,568

CREDITORS

Amounts falling due within one year

6

231,402

321,122

NET CURRENT ASSETS

343,376

356,446

TOTAL ASSETS LESS CURRENT LIABILITIES

448,775

497,105

CREDITORS

Amounts falling due after more than one year

7

10,383

21,533

NET ASSETS

438,392

475,572

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

438,192

475,372

SHAREHOLDERS' FUNDS

438,392

475,572

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 23 October 2025 and were signed on its behalf by:

D Stephenson - Director

1.	STATUTORY INFORMATION

Dale Stephenson 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.

Turnover

Turnover represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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

-

Straight line over 25 years

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

10% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. The valuation of stock is consistently applied by calculation at average cost in accordance with principles set out in SSAP 9.

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 19 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 May 2024

22,455

137,840

32,815

Disposals

-

-

-

At 30 April 2025

22,455

137,840

32,815

DEPRECIATION

At 1 May 2024

22,455

92,822

32,615

Charge for year

-

11,254

50

Eliminated on disposal

-

-

-

At 30 April 2025

22,455

104,076

32,665

NET BOOK VALUE

At 30 April 2025

-

33,764

150

At 30 April 2024

-

45,018

200

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2024

248,378

92,372

533,860

Disposals

(10,366

)

-

(10,366

)

At 30 April 2025

238,012

92,372

523,494

DEPRECIATION

At 1 May 2024

154,045

91,264

393,201

Charge for year

23,583

-

34,887

Eliminated on disposal

(9,993

)

-

(9,993

)

At 30 April 2025

167,635

91,264

418,095

NET BOOK VALUE

At 30 April 2025

70,377

1,108

105,399

At 30 April 2024

94,333

1,108

140,659

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

252,678

221,631

Other debtors

2,444

3,220

Tax

757

-

VAT

15,390

33,036

Prepayments

2,116

1,388

273,385

259,275

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

87,192

133,097

Tax

-

3,537

Social security and other taxes

5,286

4,015

Directors' current accounts

138,124

155,673

Accrued expenses

800

24,800

231,402

321,122

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Other creditors

10,383

21,533

8.	RELATED PARTY DISCLOSURES