IRIS Accounts Production v23.2.0.158 11263737 director 1.4.22 31.3.23 31.3.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh112637372022-03-31112637372023-03-31112637372022-04-012023-03-31112637372021-03-31112637372021-04-012022-03-31112637372022-03-3111263737ns10:Originalns15:EnglandWales2022-04-012023-03-3111263737ns14:PoundSterlingns10:Original2022-04-012023-03-3111263737ns10:Originalns10:Director12022-04-012023-03-3111263737ns10:Original2022-04-012023-03-3111263737ns10:Original2023-03-3111263737ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-3111263737ns10:Originalns10:SmallEntities2022-04-012023-03-3111263737ns10:Originalns10:AuditExempt-NoAccountantsReport2022-04-012023-03-3111263737ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3111263737ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-3111263737ns10:Originalns10:FullAccounts2022-04-012023-03-3111263737ns10:Originalns10:OrdinaryShareClass12022-04-012023-03-3111263737ns10:Originalns10:RegisteredOffice2022-04-012023-03-3111263737ns10:Original2022-03-3111263737ns10:Originalns5:CurrentFinancialInstruments2023-03-3111263737ns10:Originalns5:CurrentFinancialInstruments2022-03-3111263737ns10:Originalns5:Non-currentFinancialInstruments2023-03-3111263737ns10:Originalns5:Non-currentFinancialInstruments2022-03-3111263737ns5:ShareCapitalns10:Original2023-03-3111263737ns5:ShareCapitalns10:Original2022-03-3111263737ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3111263737ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3111263737ns10:Originalns5:LeaseholdImprovements2022-04-012023-03-3111263737ns10:Originalns5:PlantMachinery2022-04-012023-03-3111263737ns10:Originalns5:MotorVehicles2022-04-012023-03-3111263737ns10:Originalns5:ComputerEquipment2022-04-012023-03-3111263737ns10:Original2021-04-012022-03-3111263737ns10:Originalns5:LeaseholdImprovements2022-03-3111263737ns10:Originalns5:PlantMachinery2022-03-3111263737ns10:Originalns5:MotorVehicles2022-03-3111263737ns10:Originalns5:ComputerEquipment2022-03-3111263737ns10:Original2022-03-3111263737ns10:Originalns5:LeaseholdImprovements2023-03-3111263737ns10:Originalns5:PlantMachinery2023-03-3111263737ns10:Originalns5:MotorVehicles2023-03-3111263737ns10:Originalns5:ComputerEquipment2023-03-3111263737ns10:Originalns5:LeaseholdImprovements2022-03-3111263737ns10:Originalns5:PlantMachinery2022-03-3111263737ns10:Originalns5:MotorVehicles2022-03-3111263737ns10:Originalns5:ComputerEquipment2022-03-3111263737ns10:Originalns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-03-3111263737ns10:Originalns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-04-012023-03-3111263737ns10:Originalns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-03-3111263737ns10:Originalns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-03-3111263737ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3111263737ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-3111263737ns10:Originalns10:OrdinaryShareClass12023-03-3111263737ns10:Original1ns10:Director12022-03-3111263737ns10:Original1ns10:Director12021-03-3111263737ns10:Original1ns10:Director12022-04-012023-03-3111263737ns10:Original1ns10:Director12021-04-012022-03-3111263737ns10:Original1ns10:Director12023-03-3111263737ns10:Original1ns10:Director12022-03-31
REGISTERED NUMBER: 11263737 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

D9 LIMITED

D9 LIMITED (REGISTERED NUMBER: 11263737)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


D9 LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: D W Suffolk





REGISTERED OFFICE: Sannerville Chase
Exminster
Exeter
Devon
EX6 8AT





REGISTERED NUMBER: 11263737 (England and Wales)






D9 LIMITED (REGISTERED NUMBER: 11263737)

BALANCE SHEET
31 MARCH 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 95,733 89,555

CURRENT ASSETS
Stocks 530,576 1,008,541
Debtors 5 1,199,702 1,057,238
Prepayments and accrued income 3,967 10,605
Cash at bank and in hand 1,024,753 705,269
2,758,998 2,781,653
CREDITORS
Amounts falling due within one year 6 241,241 312,899
NET CURRENT ASSETS 2,517,757 2,468,754
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,613,490

2,558,309

CREDITORS
Amounts falling due after more than one
year

7

-

23,718
NET ASSETS 2,613,490 2,534,591

CAPITAL AND RESERVES
Called up share capital 8 150 150
Retained earnings 2,613,340 2,534,441
SHAREHOLDERS' FUNDS 2,613,490 2,534,591

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

D9 LIMITED (REGISTERED NUMBER: 11263737)

BALANCE SHEET - continued
31 MARCH 2023


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 director and authorised for issue on 29 September 2023 and were signed by:





D W Suffolk - Director


D9 LIMITED (REGISTERED NUMBER: 11263737)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

D9 Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 25% on cost
Plant and equipment - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

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.

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.

D9 LIMITED (REGISTERED NUMBER: 11263737)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 4 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor Computer
property equipment vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2022 8,307 35,883 109,749 33,067 187,006
Additions - 3,350 49,964 8,034 61,348
Disposals - - (9,190 ) - (9,190 )
At 31 March 2023 8,307 39,233 150,523 41,101 239,164
DEPRECIATION
At 1 April 2022 2,077 14,347 49,775 31,252 97,451
Charge for year 2,077 9,184 34,118 2,899 48,278
Eliminated on disposal - - (2,298 ) - (2,298 )
At 31 March 2023 4,154 23,531 81,595 34,151 143,431
NET BOOK VALUE
At 31 March 2023 4,153 15,702 68,928 6,950 95,733
At 31 March 2022 6,230 21,536 59,974 1,815 89,555

D9 LIMITED (REGISTERED NUMBER: 11263737)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2022
and 31 March 2023 58,005
DEPRECIATION
At 1 April 2022 14,501
Charge for year 14,501
At 31 March 2023 29,002
NET BOOK VALUE
At 31 March 2023 29,003
At 31 March 2022 43,504

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 323,935 270,227
Other debtors 875,767 787,011
1,199,702 1,057,238

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Hire purchase contracts 23,718 23,718
Trade creditors 4,548 33,343
Taxation and social security 123,381 168,624
Other creditors 89,594 87,214
241,241 312,899

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Hire purchase contracts - 23,718

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
150 Ordinary £1 150 150

D9 LIMITED (REGISTERED NUMBER: 11263737)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

31.3.23 31.3.22
£    £   
D W Suffolk
Balance outstanding at start of year 1,837 (19,952 )
Amounts advanced 80,033 102,188
Amounts repaid (77,289 ) (80,399 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 4,581 1,837

The loan is unsecured, subject to interest at the official rate and repayable on demand.