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REGISTERED NUMBER: 03204033 (England and Wales)









Unaudited Financial Statements

for the Year Ended 31 May 2022

for

DKJ Limited

DKJ Limited (Registered number: 03204033)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DKJ Limited

Company Information
for the Year Ended 31 May 2022







DIRECTOR: Mrs J A Hodgson





SECRETARY: K J Hitchcock





REGISTERED OFFICE: Embankment House
Acorn Business Park
Woodseats Close
Sheffield
South Yorkshire
S8 OTB





REGISTERED NUMBER: 03204033 (England and Wales)





ACCOUNTANTS: Camplejohn Rowan
CFC House
Acorn Business Park
Woodseats Close
Sheffield
South Yorkshire
S8 0TB

DKJ Limited (Registered number: 03204033)

Balance Sheet
31 May 2022

31.5.22 31.5.21
Notes £    £   
FIXED ASSETS
Tangible assets 4 17,676 20,572

CURRENT ASSETS
Stocks 14,700 13,650
Debtors 5 19,932 12,215
Cash at bank and in hand 59 7,781
34,691 33,646
CREDITORS
Amounts falling due within one year 6 (44,732 ) (41,469 )
NET CURRENT LIABILITIES (10,041 ) (7,823 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,635

12,749

CREDITORS
Amounts falling due after more than one year 7 (7,909 ) (6,000 )

PROVISIONS FOR LIABILITIES (1,639 ) (3,558 )
NET (LIABILITIES)/ASSETS (1,913 ) 3,191

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (1,915 ) 3,189
SHAREHOLDERS' FUNDS (1,913 ) 3,191

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

DKJ Limited (Registered number: 03204033)

Balance Sheet - continued
31 May 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 November 2023 and were signed by:





Mrs J A Hodgson - Director


DKJ Limited (Registered number: 03204033)

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

1. STATUTORY INFORMATION

DKJ Limited 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 made up of sales of goods and services, excluding VAT. It is recognised when the goods are delivered or when the services are completed.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2021 - 1 ) .

DKJ Limited (Registered number: 03204033)

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

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 June 2021
and 31 May 2022 8,987 15,840 5,619
DEPRECIATION
At 1 June 2021 - 13,543 5,484
Charge for year - 574 34
At 31 May 2022 - 14,117 5,518
NET BOOK VALUE
At 31 May 2022 8,987 1,723 101
At 31 May 2021 8,987 2,297 135

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 June 2021
and 31 May 2022 18,483 1,035 49,964
DEPRECIATION
At 1 June 2021 9,837 528 29,392
Charge for year 2,161 127 2,896
At 31 May 2022 11,998 655 32,288
NET BOOK VALUE
At 31 May 2022 6,485 380 17,676
At 31 May 2021 8,646 507 20,572

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.22 31.5.21
£    £   
Trade debtors 10,321 12,215
Other debtors 2,425 -
Directors' current accounts 7,186 -
19,932 12,215

DKJ Limited (Registered number: 03204033)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.22 31.5.21
£    £   
Bank loans and overdrafts 6,328 5,313
Trade creditors 10,117 19,813
Tax 2,425 -
VAT 18,973 12,880
Bank loan 6,889 3,000
Directors' current accounts - 463
44,732 41,469

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.22 31.5.21
£    £   
Bank loan 7,909 6,000

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs J A Hodgson.