1 December 2021 false No description of principal activity Taxfiler 2023.9 10491358business:PrivateLimitedCompanyLtd2021-12-012022-11-30 104913582021-11-30 104913582021-12-012022-11-30 10491358business:AuditExemptWithAccountantsReport2021-12-012022-11-30 10491358business:FilletedAccounts2021-12-012022-11-30 104913582022-11-30 10491358business:Director12021-12-012022-11-30 10491358business:RegisteredOffice2021-12-012022-11-30 10491358core:WithinOneYear2022-11-30 10491358core:AfterOneYear2022-11-30 10491358core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 10491358core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 10491358core:PreviouslyStatedAmount2022-11-30 10491358business:SmallEntities2021-12-012022-11-30 10491358countries:EnglandWales2021-12-012022-11-30 10491358core:PlantMachinery2021-12-012022-11-30 10491358core:MotorVehicles2021-12-012022-11-30 10491358core:FurnitureFittings2021-12-012022-11-30 10491358core:ComputerEquipment2021-12-012022-11-30 10491358core:PlantMachinery2021-11-30 10491358core:MotorVehicles2021-11-30 10491358core:FurnitureFittings2021-11-30 10491358core:ComputerEquipment2021-11-30 10491358core:PlantMachinery2022-11-30 10491358core:MotorVehicles2022-11-30 10491358core:FurnitureFittings2022-11-30 10491358core:ComputerEquipment2022-11-30 iso4217:GBP xbrli:pure
Company Registration No. 10491358 (England and Wales)
Dajys Limited Unaudited accounts for the year ended 30 November 2022
Dajys Limited Unaudited accounts Contents
Page
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Dajys Limited Company Information for the year ended 30 November 2022
Director
Ulanda Nyondo
Company Number
10491358 (England and Wales)
Registered Office
Dajys Catering St. James Street New Bradwell Milton Keynes Buckinghamshire MK13 0BH England
Accountants
SEC Accounting Services Ltd 9 Sheeplands Bedford MK41 0HH
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Dajys Limited Statement of financial position as at 30 November 2022
2022 
Notes
£ 
Fixed assets
Tangible assets
1,997 
Current assets
Inventories
833 
Debtors
7,419 
Cash at bank and in hand
87 
8,339 
Creditors: amounts falling due within one year
(25,212)
Net current liabilities
(16,873)
Total assets less current liabilities
(14,876)
Creditors: amounts falling due after more than one year
(14,000)
Net liabilities
(28,876)
Capital and reserves
Called up share capital
100 
Profit and loss account
(28,976)
Shareholders' funds
(28,876)
For the year ending 30 November 2022 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 October 2023 and were signed on its behalf by
Ulanda Nyondo Director Company Registration No. 10491358
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Dajys Limited Notes to the Accounts for the year ended 30 November 2022
1
Statutory information
Dajys Limited is a private company, limited by shares, registered in England and Wales, registration number 10491358. The registered office is Dajys Catering, St. James Street, New Bradwell, Milton Keynes, Buckinghamshire, MK13 0BH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
Motor vehicles
20%
Fixtures & fittings
20%
Computer equipment
33.33%
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Inventories
Inventories are held at the lower of cost and net realisable value.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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Dajys Limited Notes to the Accounts for the year ended 30 November 2022
Taxation
Income tax expense represent 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 expenses that are taxable or deductible in other year and items that are never taxable and 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. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between proceeds, net of transaction costs and amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing. Interest expense is recognised on the basis of effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for atleast twelve months after reporting date.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 December 2021
13,566 
492 
850 
416 
15,324 
Additions
- 
- 
300 
- 
300 
At 30 November 2022
13,566 
492 
1,150 
416 
15,624 
Depreciation
At 1 December 2021
10,825 
442 
187 
254 
11,708 
Charge for the year
1,605 
50 
125 
139 
1,919 
At 30 November 2022
12,430 
492 
312 
393 
13,627 
Net book value
At 30 November 2022
1,136 
- 
838 
23 
1,997 
5
Debtors
2022 
£ 
Amounts falling due within one year
VAT
1,270 
Trade debtors
6,149 
7,419 
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Dajys Limited Notes to the Accounts for the year ended 30 November 2022
6
Creditors: amounts falling due within one year
2022 
£ 
Bank loans and overdrafts
10,329 
Trade creditors
66 
Taxes and social security
214 
Loans from directors
13,403 
Accruals
1,200 
25,212 
7
Creditors: amounts falling due after more than one year
2022 
£ 
Bank loans
14,000 
8
Average number of employees
During the year the average number of employees was 1.
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