IRIS Accounts Production v25.4.12.37 13087461 Board of Directors 1.1.24 31.12.24 31.12.24 6.2.26 false true false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13087461 2023-12-31 13087461 2024-12-31 13087461 2024-01-01 2024-12-31 13087461 2022-12-31 13087461 2023-01-01 2023-12-31 13087461 2023-12-31 13087461 ns15:EnglandWales 2024-01-01 2024-12-31 13087461 ns14:PoundSterling 2024-01-01 2024-12-31 13087461 ns10:Director1 2024-01-01 2024-12-31 13087461 ns10:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13087461 ns10:SmallEntities 2024-01-01 2024-12-31 13087461 ns10:Audited 2024-01-01 2024-12-31 13087461 ns10:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2024-12-31 13087461 ns10:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13087461 ns10:FullAccounts 2024-01-01 2024-12-31 13087461 ns5:CurrentFinancialInstruments 2024-12-31 13087461 ns5:CurrentFinancialInstruments 2023-12-31 13087461 ns5:ShareCapital 2024-12-31 13087461 ns5:ShareCapital 2023-12-31 13087461 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 13087461 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 13087461 ns10:RegisteredOffice 2024-01-01 2024-12-31 13087461 ns5:LeaseholdImprovements 2024-01-01 2024-12-31 13087461 ns5:PlantMachinery 2024-01-01 2024-12-31 13087461 ns5:ComputerEquipment 2024-01-01 2024-12-31 13087461 ns5:LeaseholdImprovements 2023-12-31 13087461 ns5:PlantMachinery 2023-12-31 13087461 ns5:ComputerEquipment 2023-12-31 13087461 ns5:LeaseholdImprovements 2024-12-31 13087461 ns5:PlantMachinery 2024-12-31 13087461 ns5:ComputerEquipment 2024-12-31 13087461 ns5:LeaseholdImprovements 2023-12-31 13087461 ns5:PlantMachinery 2023-12-31 13087461 ns5:ComputerEquipment 2023-12-31 13087461 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 13087461 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-12-31

REGISTERED NUMBER: 13087461 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

DEPENDALL LTD

| DEPENDALL LTD (REGISTERED NUMBER: 13087461) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

| DEPENDALL LTD (REGISTERED NUMBER: 13087461) |

BALANCE SHEET

31 DECEMBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 227,601 |  |

CURRENT ASSETS

Stocks | - |  | 917 |  |

Debtors | 5 | 371,773 |  | 8,527,315 |  |

Cash at bank | 11,757 |  | 82,718 |  |

383,530 |  | 8,610,950 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,534,600 |  | 5,366,135 |  |

NET CURRENT (LIABILITIES)/ASSETS | (1,151,070 | ) | 3,244,815 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,151,070 | ) | 3,472,416 |  |

PROVISIONS FOR LIABILITIES | - |  | 49,404 |  |

NET (LIABILITIES)/ASSETS | (1,151,070 | ) | 3,423,012 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Profit and loss account | (1,151,170 | ) | 3,422,912 |  |

(1,151,070 | ) | 3,423,012 |  |

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 Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 February 2026 and were signed on its behalf by:

Robert Oliver - Director

| DEPENDALL LTD (REGISTERED NUMBER: 13087461) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1. | STATUTORY INFORMATION

| Dependall Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 13087461

| Registered office: | Rofta House Rudgate

| Thorp Arch

| Wetherby

| North Yorkshire

| LS23 7AU

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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | in accordance with the property lease

| Plant and machinery | - | 33% on reducing balance

| Computer Equipment | - | 33% on reducing balance

| 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 Profit and Loss account, 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.

| DEPENDALL LTD (REGISTERED NUMBER: 13087461) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

2. | ACCOUNTING POLICIES - continued

| 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.

| Income recognition

| Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 21 (2023 - 47 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Plant and |  | Computer |

| property |  | machinery |  | Equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2024 | 79,984 |  | 385,960 |  | 31,851 |  | 497,795 |  |

| Disposals | (79,984 | ) | (385,960 | ) | (31,851 | ) | (497,795 | ) |

| At 31 December 2024 | - |  | - |  | - |  | - |  |

| DEPRECIATION

| At 1 January 2024 | 49,999 |  | 212,048 |  | 8,147 |  | 270,194 |  |

| Charge for year | - |  | 130,586 |  | 5,710 |  | 136,296 |  |

| Eliminated on disposal | (49,999 | ) | (342,634 | ) | (13,857 | ) | (406,490 | ) |

| At 31 December 2024 | - |  | - |  | - |  | - |  |

| NET BOOK VALUE

| At 31 December 2024 | - |  | - |  | - |  | - |  |

| At 31 December 2023 | 29,985 |  | 173,912 |  | 23,704 |  | 227,601 |  |

| DEPENDALL LTD (REGISTERED NUMBER: 13087461) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade debtors | 110,765 |  | 977,613 |  |

| Amounts owed by group undertakings | - |  | 6,333,354 |  |

| Other debtors | 261,008 |  | 1,216,348 |  |

371,773 |  | 8,527,315 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade creditors | 160,396 |  | 1,112,093 |  |

| Amounts owed to group undertakings | 1,172,241 |  | 4,023,755 |  |

| Taxation and social security | (126,246 | ) | (75,798 | ) |

| Other creditors | 328,209 |  | 306,085 |  |

1,534,600 |  | 5,366,135 |  |

7. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| J Richard Hall FCA (Senior Statutory Auditor)

| for and on behalf of Walter Dawson & Son