Daleham23 Ltd 12297890 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is property development and management. Digita Accounts Production Advanced 6.30.9574.0 true 12297890 2024-04-01 2025-03-31 12297890 2025-03-31 12297890 core:CurrentFinancialInstruments 2025-03-31 12297890 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 12297890 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 12297890 core:FurnitureFittingsToolsEquipment 2025-03-31 12297890 bus:SmallEntities 2024-04-01 2025-03-31 12297890 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 12297890 bus:FilletedAccounts 2024-04-01 2025-03-31 12297890 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12297890 bus:RegisteredOffice 2024-04-01 2025-03-31 12297890 bus:Director1 2024-04-01 2025-03-31 12297890 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12297890 core:FurnitureFittings 2024-04-01 2025-03-31 12297890 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 12297890 countries:England 2024-04-01 2025-03-31 12297890 2024-03-31 12297890 core:FurnitureFittingsToolsEquipment 2024-03-31 12297890 2023-04-01 2024-03-31 12297890 2024-03-31 12297890 core:CurrentFinancialInstruments 2024-03-31 12297890 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 12297890 core:CurrentFinancialInstruments core:WithinOneYear core:PreviouslyStatedAmount 2024-03-31 12297890 core:Non-currentFinancialInstruments core:AfterOneYear 2024-03-31 12297890 core:FurnitureFittingsToolsEquipment 2024-03-31 12297890 core:PreviouslyStatedAmount 2024-03-31 iso4217:GBP xbrli:pure

Registration number: 12297890

Daleham23 Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Daleham23 Ltd

(Registration number: 12297890)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 18,900 | 21,600
Current assets |  |  |
Debtors | 5 | 13,702 | 11,357
Cash at bank and in hand |  | 9 | 486
|  | 13,711 | 11,843
Creditors: Amounts falling due within one year | 6 | (3,190) | (4,674)
Net current assets |  | 10,521 | 7,169
Total assets less current liabilities |  | 29,421 | 28,769
Creditors: Amounts falling due after more than one year | 6 | (18,000) | (18,000)
Net assets |  | 11,421 | 10,769
Capital and reserves |  |  |
Called up share capital |  | 6 | 6
Retained earnings |  | 11,415 | 10,763
Shareholders' funds |  | 11,421 | 10,769

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board for issue on 12 March 2026 and signed on its behalf by:

.........................................

Mrs J J Wilson Dyer Gough

Director

Daleham23 Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Turner House
15 West Street
Oundle
Northamptonshire
PE8 4EJ

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and 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.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Daleham23 Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture and fittings etc | 10 year straight line

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 initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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 initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Daleham23 Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2024 | 27,000 | 27,000
At 31 March 2025 | 27,000 | 27,000
Depreciation
At 1 April 2024 | 5,400 | 5,400
Charge for the year | 2,700 | 2,700
At 31 March 2025 | 8,100 | 8,100
Carrying amount
At 31 March 2025 | 18,900 | 18,900
At 31 March 2024 | 21,600 | 21,600

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 13,702 | 11,357
| 13,702 | 11,357

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 1,050 | 1,044
Amounts owed to related parties |  | 76 | 1,476
Other creditors |  | 2,064 | 2,154
|  | 3,190 | 4,674

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Other financial liabilities | 18,000 | 18,000