2022-04-012023-03-312023-03-31falseSC620449DJFE 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DJFE LTD

Registered Number
SC620449
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2023

DJFE LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

David James Fullarton

Registered Address

2 Wemyss Court
Glenrothes
KY7 4SX

Registered Number

SC620449 (Scotland)
DJFE LTD
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets515,16420,339
15,16420,339
Current assets
Debtors64793,477
Cash at bank and on hand307,063
50910,540
Creditors amounts falling due within one year7(20,174)(26,957)
Net current assets (liabilities)(19,665)(16,417)
Total assets less current liabilities(4,501)3,922
Provisions for liabilities(2,881)(3,865)
Net assets(7,382)57
Capital and reserves
Called up share capital11
Profit and loss account(7,383)56
Shareholders' funds(7,382)57
The financial statements were approved and authorised for issue by the Director on 2 October 2023, and are signed on its behalf by:
David James Fullarton
Director
Registered Company No. SC620449
DJFE LTD
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Property, plant and equipment policy
Fixed assets are stated at cost, being purchase price, less accumulated depreciation.

Reducing balance (%)Straight line (years)
Plant and machinery25-
Vehicles25-
Office Equipment253
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Going concern
The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The director will continue to support the company as required.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 224,15120,6691,39626,216
At 31 March 234,15120,6691,39626,216
Depreciation and impairment
At 01 April 222,4663,1992125,877
Charge for year4224,3673865,175
At 31 March 232,8887,56659811,052
Net book value
At 31 March 231,26313,10379815,164
At 31 March 221,68517,4701,18420,339
6.Debtors

2023

2022

££
Other debtors-2,998
Prepayments and accrued income479479
Total4793,477
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables5757
Other creditors18,89225,734
Accrued liabilities and deferred income1,2251,166
Total20,17426,957