REGISTERED NUMBER: 07499650 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Dont Deliver Late Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J Hill

G Miles

REGISTERED OFFICE:

B6 Safestore Elstow Road

Kempston

Bedford

MK42 8PL

REGISTERED NUMBER:

07499650 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

25,395

32,467

25,395

32,467

CURRENT ASSETS

Debtors

6

255,172

203,904

Cash at bank

121,270

163,653

376,442

367,557

CREDITORS

Amounts falling due within one year

7

142,937

134,991

NET CURRENT ASSETS

233,505

232,566

TOTAL ASSETS LESS CURRENT LIABILITIES

258,900

265,033

CREDITORS

Amounts falling due after more than one year

8

(11,180

)

(35,033

)

PROVISIONS FOR LIABILITIES

(4,825

)

(6,169

)

NET ASSETS

242,895

223,831

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

242,795

223,731

SHAREHOLDERS' FUNDS

242,895

223,831

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 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 Statement of Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2025 and were signed on its behalf by:

Mrs J Hill - Director

1.	STATUTORY INFORMATION

Dont Deliver Late 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

Summary of significant accounting policies and key accounting estimates

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.

The principal accounting policies applied in the preparation of these financial statements are set out

below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as

disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis.

Judgements

The preparation of the financial statements requires management to make judgements, estimates and

assumptions that affect the amounts reported. These estimates and judgements are continually reviewed

and are based on experience and other factors, including expectations of future events that are believed

to be reasonable under the circumstances.

Revenue recognition

Turnover comprises the consideration received or receivable for the provision of services in the ordinary

course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and

discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

Government grants

Grants relating to revenue are recognised in income on a systematic basis over the periods in which the

business recognises related costs which the grant is intended to compensate.

A grant that becomes receivable as compensation for expenses or losses already incurred or for the

purpose of giving immediate financial support to the entity with no future related costs shall be recognised

in income in the period in which it becomes receivable.

Turnover

Turnover 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 0, is being amortised evenly over its estimated useful life of nil 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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Profit and Loss, 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.

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid

investments that are readily convertible to a known amount of cash and are subject to an insignificant risk

of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the

ordinary course of business.

Trade debtors are recognised at the transaction price.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary

course of business from suppliers. Accounts payable are classified as current liabilities if the company

does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor

for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for

at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or

other resources received or receivable, net of the direct costs of issuing the equity instruments. If

payment is deferred and the time value of money is material, the initial measurement is on a present

value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements

in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund

and the company has no legal or constructive obligation to pay further contributions even if the fund does

not hold sufficient assets to pay all employees the benefits relating to employee service in the current and

prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are

due. If contribution payments exceed the contribution due for service, the excess is recognised as a

prepayment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

15,000

AMORTISATION

At 1 April 2024

and 31 March 2025

15,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

1,161

295

47,340

11,492

60,288

Disposals

-

-

-

(3,805

)

(3,805

)

At 31 March 2025

1,161

295

47,340

7,687

56,483

DEPRECIATION

At 1 April 2024

973

261

19,225

7,362

27,821

Charge for year

47

8

5,623

912

6,590

Eliminated on disposal

-

-

-

(3,323

)

(3,323

)

At 31 March 2025

1,020

269

24,848

4,951

31,088

NET BOOK VALUE

At 31 March 2025

141

26

22,492

2,736

25,395

At 31 March 2024

188

34

28,115

4,130

32,467

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

252,291

201,369

Other debtors

2,881

2,535

255,172

203,904

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,333

25,000

Trade creditors

92,844

67,337

Taxation and social security

38,894

31,635

Other creditors

2,866

11,019

142,937

134,991

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

8,333

Taxation and social security

11,180

26,251

Other creditors

-

449

11,180

35,033

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Share capital 1

1

100

100

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £20,000 were paid to the directors .

At the balance sheet date, the company owed £1,291 to (2024: £8,370) to the directors of the company,

there is no interest charged and no terms of capital repayment.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Karl Hill and Mrs Joanne Hill, by virtue of their majority

shareholding.