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Registered number: 10497123
DFJ & Associates Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2021
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of DFJ & Associates Ltd For The Year Ended 31 December 2021
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DFJ & Associates Ltd For The Year Ended 31 December 2021 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to 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 http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of DFJ & Associates Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of DFJ & Associates Ltd and state those matters that we have agreed to state to the directors of DFJ & Associates 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 DFJ & Associates Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that DFJ & Associates Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of DFJ & Associates Ltd . You consider that DFJ & Associates Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of DFJ & Associates 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 financial statements.
Signed
09/09/2022
Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
TW20 0DF
Page 1
Page 2
Balance Sheet
Registered number: 10497123
2021 2020
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 12,465 -
Cash at bank and in hand 28,665 46,667
41,130 46,667
Creditors: Amounts Falling Due Within One Year 5 (13,169 ) (16,208 )
NET CURRENT ASSETS (LIABILITIES) 27,961 30,459
TOTAL ASSETS LESS CURRENT LIABILITIES 27,961 30,459
Creditors: Amounts Falling Due After More Than One Year 6 (17,917 ) (22,917 )
NET ASSETS 10,044 7,542
CAPITAL AND RESERVES
Called up share capital 7 105 105
Profit and Loss Account 9,939 7,437
SHAREHOLDERS' FUNDS 10,044 7,542
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For the year ending 31 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
D Judge
Director
09/09/2022
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Coronavirus

On 11 March 2020 the World Health Organisation declared the COVID-19 outbreak as a worldwide pandemic. The directors are carefully monitoring the situation and following the applicable guidance issued by the UK Government. The outbreak has had a significant impact on both people and industry across the world. Due to the nature of the outbreak and the ongoing affect it is having globally it is currently very difficult to fully predict the overall impact this situation will have on the company and the business going forward.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
1.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
1.4. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2020: 4)
3 4
4. Debtors
2021 2020
£ £
Due within one year
Trade debtors 600 -
Prepayments and accrued income 11,865 -
12,465 -
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5. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 203 108
Corporation tax 1,016 -
Other taxes and social security 216 -
VAT 4,082 4,680
BBL due < 1 year 5,000 2,083
Accruals and deferred income 1,608 1,608
Directors' loan accounts 1,044 7,729
13,169 16,208
The Bounce Back Loan Scheme was launched on 27 April 2020 and is 100% government backed. The interest rate is 2.5% per year, the term of the loan is 6 years and early repayment is possible without additional charges.

6. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
BBL due 1 - 2 years 5,000 5,000
BBL due 2 - 5 years 12,917 17,917
17,917 22,917
7. Share Capital
2021 2020
Allotted, Called up and fully paid 105 105
Value Number 2021 2020
Allotted, called up and fully paid £ £ £
Ordinary Shares 1 100 100 100
Ordinary A shares 1 1 1 1
Ordinary B shares 1 1 1 1
Ordinary C shares 1 1 1 1
Ordinary D shares 1 1 1 1
Ordinary E shares 1 1 1 1
105 105 105
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8. Dividends
2021 2020
£ £
On equity shares:
Interim dividend paid 10,000 -
Final dividend paid 7,000 -
17,000 -
9. Related Party Transactions
At the year end, the company owed D Judge, the company director, an amount of £1,044 (2020 - £7,729). This loan is interest free, unsecured and repayable on demand.

D and S Judge received dividends of £8,000 (2020 - £nil) during the year.

The ultimate controlling party was D Judge, the director and shareholder of the company.
10. General Information
DFJ & Associates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10497123 . The registered office is 50 Pensford Avenue, Richmond, Surrey, TW9 4HP.
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