REGISTERED NUMBER: 04399025

Unaudited Financial Statements

for the Year Ended 30th April 2025

for

S F Dale Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S.F. Dale

Mrs C E Dale

SECRETARY:

Mrs C E Dale

REGISTERED OFFICE:

Springfields

Parwich

Ashbourne

Derbyshire

DE6 1QW

REGISTERED NUMBER:

04399025

ACCOUNTANTS:

Mabe Allen LLP

3 Derby Road

Ripley

Derbyshire

DE5 3EA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

360,413

366,290

360,413

366,290

CURRENT ASSETS

Stocks

109,157

102,163

Debtors

6

187,616

205,329

Cash at bank and in hand

448,422

361,550

745,195

669,042

CREDITORS

Amounts falling due within one year

7

480,976

411,926

NET CURRENT ASSETS

264,219

257,116

TOTAL ASSETS LESS CURRENT LIABILITIES

624,632

623,406

PROVISIONS FOR LIABILITIES

46,345

52,500

NET ASSETS

578,287

570,906

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

578,187

570,806

SHAREHOLDERS' FUNDS

578,287

570,906

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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 14th January 2026 and were signed on its behalf by:

S.F. Dale - Director

1.	STATUTORY INFORMATION

S F Dale Limited is a private company, limited by shares , registered in Not specified/Other. 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.

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 etc

-

20% on reducing balance and at varying rates on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 12 (2024 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st May 2024

and 30th April 2025

60,000

AMORTISATION

At 1st May 2024

and 30th April 2025

60,000

NET BOOK VALUE

At 30th April 2025

-

At 30th April 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st May 2024

27,032

1,258,415

1,285,447

Additions

-

133,948

133,948

Disposals

-

(42,516

)

(42,516

)

At 30th April 2025

27,032

1,349,847

1,376,879

DEPRECIATION

At 1st May 2024

-

919,157

919,157

Charge for year

-

134,418

134,418

Eliminated on disposal

-

(37,109

)

(37,109

)

At 30th April 2025

-

1,016,466

1,016,466

NET BOOK VALUE

At 30th April 2025

27,032

333,381

360,413

At 30th April 2024

27,032

339,258

366,290

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

120,492

131,231

Other debtors

67,124

74,098

187,616

205,329

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

281,916

261,395

Taxation and social security

62,588

35,971

Other creditors

136,472

114,560

480,976

411,926