IRIS Accounts Production v23.1.5.20 09975882 Board of Directors 1.1.22 31.12.22 31.12.22 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure099758822021-12-31099758822022-12-31099758822022-01-012022-12-31099758822020-12-31099758822021-01-012021-12-31099758822021-12-3109975882ns16:EnglandWales2022-01-012022-12-3109975882ns15:PoundSterling2022-01-012022-12-3109975882ns11:Director12022-01-012022-12-3109975882ns11:PrivateLimitedCompanyLtd2022-01-012022-12-3109975882ns11:SmallEntities2022-01-012022-12-3109975882ns11:AuditExemptWithAccountantsReport2022-01-012022-12-3109975882ns11:SmallCompaniesRegimeForDirectorsReport2022-01-012022-12-3109975882ns11:SmallCompaniesRegimeForAccounts2022-01-012022-12-3109975882ns11:FullAccounts2022-01-012022-12-3109975882ns11:Director22022-01-012022-12-3109975882ns11:Director42022-01-012022-12-3109975882ns11:RegisteredOffice2022-01-012022-12-3109975882ns6:CurrentFinancialInstruments2022-12-3109975882ns6:CurrentFinancialInstruments2021-12-3109975882ns6:Non-currentFinancialInstruments2022-12-3109975882ns6:Non-currentFinancialInstruments2021-12-3109975882ns6:ShareCapital2022-12-3109975882ns6:ShareCapital2021-12-3109975882ns6:RetainedEarningsAccumulatedLosses2022-12-3109975882ns6:RetainedEarningsAccumulatedLosses2021-12-3109975882ns6:PlantMachinery2022-01-012022-12-3109975882ns6:FurnitureFittings2022-01-012022-12-3109975882ns6:ShortLeaseholdAssetsns6:LandBuildings2021-12-3109975882ns6:PlantMachinery2021-12-3109975882ns6:FurnitureFittings2021-12-3109975882ns6:ShortLeaseholdAssetsns6:LandBuildings2022-01-012022-12-3109975882ns6:ShortLeaseholdAssetsns6:LandBuildings2022-12-3109975882ns6:PlantMachinery2022-12-3109975882ns6:FurnitureFittings2022-12-3109975882ns6:ShortLeaseholdAssetsns6:LandBuildings2021-12-3109975882ns6:PlantMachinery2021-12-3109975882ns6:FurnitureFittings2021-12-3109975882ns6:WithinOneYearns6:CurrentFinancialInstruments2022-12-3109975882ns6:WithinOneYearns6:CurrentFinancialInstruments2021-12-3109975882ns6:BetweenTwoFiveYearsns6:Non-currentFinancialInstruments2022-12-3109975882ns6:BetweenTwoFiveYearsns6:Non-currentFinancialInstruments2021-12-31
REGISTERED NUMBER: 09975882 (England and Wales)
















Unaudited Financial Statements for the Year Ended 31 December 2022

for

D2 Facilities Ltd

D2 Facilities Ltd (Registered number: 09975882)






Contents of the Financial Statements
for the Year Ended 31 December 2022




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


D2 Facilities Ltd

Company Information
for the Year Ended 31 December 2022







DIRECTORS: D Everard
T Mills
J Howard





REGISTERED OFFICE: Yard 4 North Lockside
Chatham Docks
Chatham
ME4 4SW





REGISTERED NUMBER: 09975882 (England and Wales)





ACCOUNTANTS: Chandler and Partners Limited
Britannia Court
5 Moor Street
Worcester
Worcestershire
WR1 3DB

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
D2 Facilities Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D2 Facilities Ltd for the year ended 31 December 2022 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of D2 Facilities Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of D2 Facilities Ltd and state those matters that we have agreed to state to the Board of Directors of D2 Facilities Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D2 Facilities Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that D2 Facilities 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 profit of D2 Facilities Ltd. You consider that D2 Facilities 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 D2 Facilities 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.






Chandler and Partners Limited
Britannia Court
5 Moor Street
Worcester
Worcestershire
WR1 3DB


Date: .............................................

D2 Facilities Ltd (Registered number: 09975882)

Balance Sheet
31 December 2022

31.12.22 31.12.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 212,733 56,270

CURRENT ASSETS
Debtors 5 465,951 366,985
Cash at bank and in hand 4,003 18,124
469,954 385,109
CREDITORS
Amounts falling due within one year 6 296,415 195,928
NET CURRENT ASSETS 173,539 189,181
TOTAL ASSETS LESS CURRENT
LIABILITIES

386,272

245,451

CREDITORS
Amounts falling due after more than one
year

7

220,805

165,201
NET ASSETS 165,467 80,250

CAPITAL AND RESERVES
Called up share capital 120 120
Retained earnings 165,347 80,130
165,467 80,250

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 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.

D2 Facilities Ltd (Registered number: 09975882)

Balance Sheet - continued
31 December 2022


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2023 and were signed on its behalf by:





D Everard - Director


D2 Facilities Ltd (Registered number: 09975882)

Notes to the Financial Statements
for the Year Ended 31 December 2022

1. STATUTORY INFORMATION

D2 Facilities 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 19 (2021 - 14 ) .

D2 Facilities Ltd (Registered number: 09975882)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings Totals
£    £    £    £   
COST
At 1 January 2022 8,053 54,190 1,294 63,537
Additions - 196,150 - 196,150
At 31 December 2022 8,053 250,340 1,294 259,687
DEPRECIATION
At 1 January 2022 - 6,503 764 7,267
Charge for year - 39,581 106 39,687
At 31 December 2022 - 46,084 870 46,954
NET BOOK VALUE
At 31 December 2022 8,053 204,256 424 212,733
At 31 December 2021 8,053 47,687 530 56,270

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£    £   
Trade debtors 280,411 137,321
Amounts owed by group undertakings 184,790 206,826
Other debtors 750 -
VAT - 22,838
465,951 366,985

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£    £   
Bank loans and overdrafts 80,560 78,081
Hire purchase contracts 56,475 13,485
Trade creditors 131,267 96,270
Tax - 4,365
Social security and other taxes 14,036 (3,018 )
Pension 2,521 2,079
VAT 9,998 -
Other creditors 1,558 4,666
296,415 195,928

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.22 31.12.21
£    £   
Bank loans - 2-5 years 43,295 57,295
Long term bank loan 58,783 77,673
Hire purchase contracts 118,727 30,233
220,805 165,201