2022-04-012023-03-312023-03-31false13715586DND GROUP LTD2023-10-22iso4217:GBPxbrli:pure137155862022-04-01137155862023-03-31137155862022-04-012023-03-31137155862021-11-01137155862022-03-31137155862021-11-012022-03-3113715586bus:SmallEntities2022-04-012023-03-3113715586bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3113715586bus:AbridgedAccounts2022-04-012023-03-3113715586bus:PrivateLimitedCompanyLtd2022-04-012023-03-3113715586core:WithinOneYear2023-03-3113715586core:AfterOneYear2023-03-3113715586core:WithinOneYear2022-03-3113715586core:AfterOneYear2022-03-3113715586core:ShareCapital2023-03-3113715586core:SharePremium2023-03-3113715586core:RevaluationReserve2023-03-3113715586core:OtherReservesSubtotal2023-03-3113715586core:RetainedEarningsAccumulatedLosses2023-03-3113715586core:ShareCapital2022-03-3113715586core:SharePremium2022-03-3113715586core:RevaluationReserve2022-03-3113715586core:OtherReservesSubtotal2022-03-3113715586core:RetainedEarningsAccumulatedLosses2022-03-3113715586core:LandBuildings2023-03-3113715586core:PlantMachinery2023-03-3113715586core:Vehicles2023-03-3113715586core:FurnitureFittings2023-03-3113715586core:OfficeEquipment2023-03-3113715586core:NetGoodwill2023-03-3113715586core:IntangibleAssetsOtherThanGoodwill2023-03-3113715586core:ListedExchangeTraded2023-03-3113715586core:UnlistedNon-exchangeTraded2023-03-3113715586core:LandBuildings2022-03-3113715586core:PlantMachinery2022-03-3113715586core:Vehicles2022-03-3113715586core:FurnitureFittings2022-03-3113715586core:OfficeEquipment2022-03-3113715586core:NetGoodwill2022-03-3113715586core:IntangibleAssetsOtherThanGoodwill2022-03-3113715586core:ListedExchangeTraded2022-03-3113715586core:UnlistedNon-exchangeTraded2022-03-3113715586core:LandBuildings2022-04-012023-03-3113715586core:PlantMachinery2022-04-012023-03-3113715586core:Vehicles2022-04-012023-03-3113715586core:FurnitureFittings2022-04-012023-03-3113715586core:OfficeEquipment2022-04-012023-03-3113715586core:NetGoodwill2022-04-012023-03-3113715586core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3113715586core:ListedExchangeTraded2022-04-012023-03-3113715586core:UnlistedNon-exchangeTraded2022-04-012023-03-3113715586core:MoreThanFiveYears2022-04-012023-03-3113715586core:Non-currentFinancialInstruments2023-03-3113715586core:Non-currentFinancialInstruments2022-03-3113715586dpl:CostSales2022-04-012023-03-3113715586dpl:DistributionCosts2022-04-012023-03-3113715586dpl:AdministrativeExpenses2022-04-012023-03-3113715586core:LandBuildings2022-04-012023-03-3113715586core:PlantMachinery2022-04-012023-03-3113715586core:Vehicles2022-04-012023-03-3113715586core:FurnitureFittings2022-04-012023-03-3113715586core:OfficeEquipment2022-04-012023-03-3113715586core:NetGoodwill2022-04-012023-03-3113715586core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3113715586dpl:GroupUndertakings2022-04-012023-03-3113715586dpl:ParticipatingInterests2022-04-012023-03-3113715586dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3113715586core:ListedExchangeTraded2022-04-012023-03-3113715586dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3113715586core:UnlistedNon-exchangeTraded2022-04-012023-03-3113715586dpl:CostSales2021-11-012022-03-3113715586dpl:DistributionCosts2021-11-012022-03-3113715586dpl:AdministrativeExpenses2021-11-012022-03-3113715586core:LandBuildings2021-11-012022-03-3113715586core:PlantMachinery2021-11-012022-03-3113715586core:Vehicles2021-11-012022-03-3113715586core:FurnitureFittings2021-11-012022-03-3113715586core:OfficeEquipment2021-11-012022-03-3113715586core:NetGoodwill2021-11-012022-03-3113715586core:IntangibleAssetsOtherThanGoodwill2021-11-012022-03-3113715586dpl:GroupUndertakings2021-11-012022-03-3113715586dpl:ParticipatingInterests2021-11-012022-03-3113715586dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-03-3113715586core:ListedExchangeTraded2021-11-012022-03-3113715586dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-03-3113715586core:UnlistedNon-exchangeTraded2021-11-012022-03-3113715586core:NetGoodwill2023-03-3113715586core:IntangibleAssetsOtherThanGoodwill2023-03-3113715586core:LandBuildings2023-03-3113715586core:PlantMachinery2023-03-3113715586core:Vehicles2023-03-3113715586core:FurnitureFittings2023-03-3113715586core:OfficeEquipment2023-03-3113715586core:AfterOneYear2023-03-3113715586core:WithinOneYear2023-03-3113715586core:ListedExchangeTraded2023-03-3113715586core:UnlistedNon-exchangeTraded2023-03-3113715586core:ShareCapital2023-03-3113715586core:SharePremium2023-03-3113715586core:RevaluationReserve2023-03-3113715586core:OtherReservesSubtotal2023-03-3113715586core:RetainedEarningsAccumulatedLosses2023-03-3113715586core:NetGoodwill2022-03-3113715586core:IntangibleAssetsOtherThanGoodwill2022-03-3113715586core:LandBuildings2022-03-3113715586core:PlantMachinery2022-03-3113715586core:Vehicles2022-03-3113715586core:FurnitureFittings2022-03-3113715586core:OfficeEquipment2022-03-3113715586core:AfterOneYear2022-03-3113715586core:WithinOneYear2022-03-3113715586core:ListedExch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DND GROUP LTD

Registered Number
13715586
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

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

Directors

LUCAS, Edwin Roger
PENNER-BRIGHT, Yosepha Rochel
TEMPLE, Jon

Registered Address

Regus Office 39 Imperial Place
Maxwell Road
Borehamwood
WD6 1JN

Registered Number

13715586 (England and Wales)
DND GROUP LTD
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets863,210-
63,210-
Current assets
Debtors493,43892,156
Cash at bank and on hand1,55212
494,99092,168
Creditors amounts falling due within one year(642,563)(27,036)
Net current assets (liabilities)(147,573)65,132
Total assets less current liabilities(84,363)65,132
Net assets(84,363)65,132
Capital and reserves
Called up share capital100100
Share premium64,99564,995
Profit and loss account(149,458)37
Shareholders' funds(84,363)65,132
The financial statements were approved and authorised for issue by the Board of Directors on 22 October 2023, and are signed on its behalf by:
PENNER-BRIGHT, Yosepha Rochel
Director
Registered Company No. 13715586
DND GROUP 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 England and Wales. 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.Change in reporting period and impact on comparability
The prior period is 5 months.
4.Principal activities
The company trades as a group management company for the hospitality industry.
5.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
6.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Revenue is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed. Revenue from the rendering of services is recognised when the services have been performed.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Revenue recognition policy
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Revenue 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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
At inception, the company assesses agreements that transfer the right to use assets. The assessment considers whether the arrangement is, or contains, a lease based on the substance of the arrangement. i. Finance leased assets Leases of assets that transfer substantially all the risks and rewards incidental to ownership are classified as finance leases. Finance leases are capitalised at the commencement of the lease as assets at the fair value of the leased asset or, if lower, the present value of the minimum lease payments calculated using the interest rate implicit in the lease. Assets are depreciated over the shorter of the lease term and the estimated useful life of the asset. Assets are assessed for impairment at each reporting date. The capital element of lease obligations is recorded as a liability on the inception of the arrangement. Lease payments are apportioned between capital repayment and finance charge, using the effective interest rate method, to produce a constant rate of charge on the balance of the capital repayments outstanding. ii. Operating leased assets Leases that do not transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
Going concern
The company meets its day-to-day working capital requirements through its bank facilities. The current economic conditions continue to create uncertainty over (a) the level of demand for the company’s products; and (b) the availability of bank finance for the foreseeable future. The company’s forecasts and projections, taking account of reasonably possible changes in trading performance, show that the company should be able to operate within the level of its current facilities. After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company, therefore, continues to adopt the going concern basis in preparing its financial statements.
7.Employee information

20232022
Average number of employees during the year722
8.Property, plant and equipment

Total

£
Cost or valuation
Additions111,315
Revaluations(1)
At 31 March 23111,315
Depreciation and impairment
Charge for year48,104
At 31 March 2348,104
Net book value
At 31 March 2363,210
At 31 March 22-