1 July 2023 v2026.41.1 limited_company_frs_102_section_1a_v1_1_4 companies_houseSoftwarefalsetrue10 December 2025truetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP134394372023-07-012024-06-30134394372024-06-30134394372023-06-3013439437core:WithinOneYear2024-06-3013439437core:WithinOneYear2023-06-3013439437core:ShareCapital2024-06-3013439437core:ShareCapital2023-06-3013439437core:SharePremium2024-06-3013439437core:RetainedEarningsAccumulatedLosses2024-06-3013439437core:RetainedEarningsAccumulatedLosses2023-06-3013439437bus:Director12023-07-012024-06-3013439437bus:RegisteredOffice2023-07-012024-06-30134394372022-07-012023-06-3013439437core:PlantMachinery2023-07-0113439437core:PlantMachinery2023-07-012024-06-3013439437core:PlantMachinery2024-06-3013439437core:PlantMachinery2023-06-301343943712023-07-012024-06-3013439437countries:EnglandWales2023-07-012024-06-3013439437bus:AuditExemptWithAccountantsReport2023-07-012024-06-3013439437bus:PrivateLimitedCompanyLtd2023-07-012024-06-3013439437bus:SmallEntities2023-07-012024-06-3013439437bus:FullAccounts2023-07-012024-06-30
Company registration number:
13439437
Dekiln Ltd.
Revised Unaudited Filleted Financial Statements for the year ended
30 June 2024
Dekiln Ltd.
Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Dekiln Ltd.
Year ended
30 June 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements
of
Dekiln Ltd.
for the year ended
30 June 2024
which comprise the income statement, statement of financial position, statement of changes in equity and related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/​regulations.
This report is made solely to the Board of Directors of
Dekiln Ltd.
, as a body. Our work has been undertaken solely to prepare for your approval the
financial statements
of
Dekiln Ltd.
and state those matters that we have agreed to state to the Board of Directors of
Dekiln Ltd.
, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
Dekiln Ltd.
and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that
Dekiln Ltd.
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and loss of
Dekiln Ltd.
. You consider that
Dekiln Ltd.
is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Dekiln Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
A&C Chartered Accountants
Marsland Chambers
1a Marsland Road
Sale Moor
Cheshire
M33 3HP
United Kingdom
Dekiln Ltd.
Statement of Financial Position
30 June 2024
20242023
Note££
Fixed assets    
Tangible assets 5
15,812
 
2,428
 
Current assets    
Debtors 6
26,926
  -  
Cash at bank and in hand
6,475
 
5,986
 
33,401
 
5,986
 
Creditors: amounts falling due within one year 7
(6,220
 )
(54,898
 )
Net current assets/(liabilities)
27,181
 
(48,912
 )
Total assets less current liabilities 42,993   (46,484 )
Provisions for liabilities
(3,004
 )
(461
 )
Net assets/(liabilities)
39,989
 
(46,945
 )
Capital and reserves    
Called up share capital
205
 
100
 
Share premium
104,435
  -  
Profit and loss account
(64,651
 )
(47,045
 )
Shareholders funds/(deficit)
39,989
 
(46,945
 )
For the year ending
30 June 2024
, 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 financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These revised
financial statements
were approved by the board of directors and authorised for issue on
10 December 2025
, and are signed on behalf of the board by:
Dr A Roberts
Director
Company registration number:
13439437
Dekiln Ltd.
Notes to the Financial Statements
Year ended
30 June 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
11 Sheffield Street
,
Manchester
,
M1 2ND
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was
2
(2023:
1
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 July 2023
3,237
 
Additions
16,616
 
At
30 June 2024
19,853
 
Depreciation  
At
1 July 2023
809
 
Charge
3,232
 
At
30 June 2024
4,041
 
Carrying amount  
At
30 June 2024
15,812
 
At 30 June 2023
2,428
 

6 Debtors

20242023
££
Other debtors
26,926
  -  

7 Creditors: amounts falling due within one year

20242023
££
Trade creditors
5,620
  -  
Taxation and social security
(10,564
 )
12,640
 
Other creditors
11,164
 
42,258
 
6,220
 
54,898
 

8 Directors' advances, credit and guarantees

The following advances and credits to director A Roberts subsisted during the years ended 30 June 2023 and 30 June 2024:
Year ended 30 June 2023:
Balance at 01/07/2022: £4,032 owed to the director.
£36,473 was loaned to the company in the year.
Balance at 30/06/2023: £40,505 owed to the director.
Year ended 30 June 2024:
Balance at 01/07/2023: £40,505 owed to the director.
£29,341 was repaid to the director in the year.
Balance at 30/06/2024: £11,164 owed to the director.
The above loan is unsecured, interest free and repayable on demand.

9 Controlling party

During the year ended 30 June 2024, the director, A Roberts, controlled the company by virtue of a controlling interest of the majority of the issued ordinary share capital.

10 Revised financial statements

These revised
financial statements
replace the original
financial statements
for the year ended
30 June 2024
.
They are now the statutory
financial statements
for that year.
They have been prepared as at
30 June 2024
and not as at the date of revision and accordingly do not deal with the events between those dates.
These financial statements replace the original financial statements, are now the statutory financial statements and are prepared as they were at the date of the original financial statements.
These financial statements replace the original financial statements, are now the statutory financial statements and are prepared as they were at the date of the original financial statements.