Company Registration No. 10491358 (England and Wales)
Dajys Limited
Unaudited accounts
for the year ended 30 November 2022
Dajys Limited
Unaudited accounts
Contents
Dajys Limited
Company Information
for the year ended 30 November 2022
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
Dajys Limited
Statement of financial position
as at 30 November 2022
Cash at bank and in hand
87
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)
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
Dajys Limited
Notes to the Accounts
for the year ended 30 November 2022
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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 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:
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 are held at the lower of cost and net realisable value.
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.
Dajys Limited
Notes to the Accounts
for the year ended 30 November 2022
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.
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.
The accounts are presented in £ sterling.
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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
At 30 November 2022
13,566
492
1,150
416
15,624
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
At 30 November 2022
1,136
-
838
23
1,997
Amounts falling due within one year
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
Taxes and social security
214
Loans from directors
13,403
7
Creditors: amounts falling due after more than one year
2022
8
Average number of employees
During the year the average number of employees was 1.