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REGISTERED NUMBER: 12246408 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2021

for

D.J. (Devon) Ltd

D.J. (Devon) Ltd (Registered number: 12246408)






Contents of the Financial Statements
for the Year Ended 30 November 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D.J. (Devon) Ltd

Company Information
for the Year Ended 30 November 2021







DIRECTORS: Mrs C Lee
W L Lee





REGISTERED OFFICE: 52 Upton Road
Torquay
Devon
TQ1 4AX





REGISTERED NUMBER: 12246408 (England and Wales)





ACCOUNTANTS: ACL & Co
Chartered Certified Accountants
The Coach House
North Building
1 Howard Road
Reigate
Surrey
RH2 7JE

D.J. (Devon) Ltd (Registered number: 12246408)

Balance Sheet
30 November 2021

30.11.21 30.11.20
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 48,000 54,000
Tangible assets 5 44,770 1,915
92,770 55,915

CURRENT ASSETS
Stocks 1,000 1,000
Cash at bank and in hand 120,070 54,072
121,070 55,072
CREDITORS
Amounts falling due within one year 6 107,733 96,620
NET CURRENT ASSETS/(LIABILITIES) 13,337 (41,548 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

106,107

14,367

CREDITORS
Amounts falling due after more than
one year

7

50,000

-
NET ASSETS 56,107 14,367

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 56,007 14,267
56,107 14,367

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2021 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.

D.J. (Devon) Ltd (Registered number: 12246408)

Balance Sheet - continued
30 November 2021


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 5 August 2022 and were signed on its behalf by:





Mrs C Lee - Director


D.J. (Devon) Ltd (Registered number: 12246408)

Notes to the Financial Statements
for the Year Ended 30 November 2021

1. STATUTORY INFORMATION

D.J. (Devon) Ltd is a private company, limited by shares , registered in England and Wales. 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 2019, is being amortised evenly over its estimated useful life of ten 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.

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.


D.J. (Devon) Ltd (Registered number: 12246408)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2021

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 7 (2020 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2020
and 30 November 2021 60,000
AMORTISATION
At 1 December 2020 6,000
Charge for year 6,000
At 30 November 2021 12,000
NET BOOK VALUE
At 30 November 2021 48,000
At 30 November 2020 54,000

D.J. (Devon) Ltd (Registered number: 12246408)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2021

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2020 2,553
Additions 57,780
At 30 November 2021 60,333
DEPRECIATION
At 1 December 2020 638
Charge for year 14,925
At 30 November 2021 15,563
NET BOOK VALUE
At 30 November 2021 44,770
At 30 November 2020 1,915

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.21 30.11.20
£    £   
Hire purchase contracts 30,111 -
Trade creditors 4,078 -
Tax 1,981 6,181
Social security and other taxes 189 364
VAT 2,143 872
Directors' current accounts 65,081 85,103
Accrued expenses 4,150 4,100
107,733 96,620

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.11.21 30.11.20
£    £   
Bank loans - 2-5 years 50,000 -