D L E Services Limited Company Accounts

D.L.E. SERVICES LIMITED - Company Information

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COMPANY REGISTRATION NUMBER: 01692767

D L E Services Limited

Filleted Unaudited Financial Statements

30 September 2017

D L E Services Limited

Financial Statements

Year ended 30 September 2017

Contents	Page

Statement of financial position	1

Statement of changes in equity	2

Notes to the financial statements	3

D L E Services Limited

Statement of Financial Position

30 September 2017

	2017		2016
Note	£	£	£	£

Fixed assets

Tangible assets	4		350,000		350,000

Current assets

Cash at bank and in hand	1,875		–

Creditors: amounts falling due within one year	5	5,356		3,120
		-------		-------
Net current liabilities			3,481		3,120
			---------		---------
Total assets less current liabilities			346,519		346,880
			---------		---------
Net assets			346,519		346,880
			---------		---------

Capital and reserves

Called up share capital	100	100
Share premium account	316,518	316,518
Profit and loss account	29,901	30,262
	---------	---------
Shareholders funds	346,519	346,880
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 30 September 2017 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 were approved by the board of directors and authorised for issue on 29 September 2018 , and are signed on behalf of the board by:

K D S Grant-Dalton

Director

Company registration number: 01692767

D L E Services Limited

Statement of Changes in Equity

Year ended 30 September 2017

	Called up share capital	Share premium account	Profit and loss account	Total
	£	£	£	£
At 1 October 2015	2	–	31,222	31,224

Loss for the year			( 960)	( 960)
	----	----	--------	--------
Total comprehensive income for the year	–	–	( 960)	( 960)

Issue of shares	99	316,518	–	316,617
Cancellation of subscribed capital	( 1)	–	–	( 1)
	----	---------	--------	---------
Total investments by and distributions to owners	98	316,518	–	316,616

At 30 September 2016	100	316,518	30,262	346,880

Loss for the year			( 361)	( 361)
	----	---------	--------	---------
Total comprehensive income for the year	–	–	( 361)	( 361)

	----	---------	--------	---------
At 30 September 2017	100	316,518	29,901	346,519
	----	---------	--------	---------

D L E Services Limited

Notes to the Financial Statements

Year ended 30 September 2017

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Lower Norsebury, Stoke Charity, Winchester, Hampshire, SO21 3PR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Transition to FRS 102

The entity transitioned from previous UK GAAP to FRS 102 as at 1 October 2015. Details of how FRS 102 has affected the reported financial position and financial performance is given in note 6.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts 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 equity, except to the extent 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 equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Impairment of fixed assets

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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its liabilities .

4. Tangible assets

	Land and buildings
	£
Cost
At 1 October 2016 and 30 September 2017	350,000
	---------
Depreciation
At 1 October 2016 and 30 September 2017	–
	---------
Carrying amount
At 30 September 2017	350,000
	---------
At 30 September 2016	350,000
	---------

5. Creditors: amounts falling due within one year

	2017	2016
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	–	960
Other creditors	5,356	2,160
	-------	-------
	5,356	3,120
	-------	-------

6. Transition to FRS 102

These are the first financial statements that comply with FRS 102. The company transitioned to FRS 102 on 1 October 2015.

No transitional adjustments were required in equity or profit or loss for the year.