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REGISTERED NUMBER: 04486775















Unaudited Financial Statements for the Year Ended 31 March 2023

for

D & D Motor Services Limited

D & D Motor Services Limited (Registered number: 04486775)






Contents of the Financial Statements
for the year ended 31 March 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


D & D Motor Services Limited

Company Information
for the year ended 31 March 2023







DIRECTORS: A D M Lees
T Woodhall





SECRETARY: Mrs D Lees





REGISTERED OFFICE: Unit 1 Tything Road East
Arden Forest Industrial Estate
Alcester
Warwickshire
B49 6ES





REGISTERED NUMBER: 04486775





ACCOUNTANTS: Derek Young & Co Accountants LLP
Chartered Accountants
Estate House
Evesham Street
Redditch
Worcestershire
B97 4HP

D & D Motor Services Limited (Registered number: 04486775)

Abridged Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 40,862 51,631
40,862 51,631

CURRENT ASSETS
Stocks 31,110 25,250
Debtors 13,609 16,829
Cash at bank and in hand 73,080 56,514
117,799 98,593
CREDITORS
Amounts falling due within one year 91,026 85,991
NET CURRENT ASSETS 26,773 12,602
TOTAL ASSETS LESS CURRENT
LIABILITIES

67,635

64,233

CREDITORS
Amounts falling due after more than one
year

(50,851

)

(58,985

)

PROVISIONS FOR LIABILITIES (2,308 ) (3,586 )
NET ASSETS 14,476 1,662

CAPITAL AND RESERVES
Called up share capital 6 4 4
Retained earnings 14,472 1,658
SHAREHOLDERS' FUNDS 14,476 1,662

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

D & D Motor Services Limited (Registered number: 04486775)

Abridged Balance Sheet - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2023 and were signed on its behalf by:





A D M Lees - Director


D & D Motor Services Limited (Registered number: 04486775)

Notes to the Financial Statements
for the year ended 31 March 2023

1. STATUTORY INFORMATION

D & D Motor Services Limited is a private company, limited by shares , registered in Not specified/Other. 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 represents amounts derived from the provision of goods and services falling within the company's ordinary activities, after deduction of trade discounts, value added tax and any other tax based on the amounts so derived.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
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

Tangible fixed assets are stated at cost less depreciation.

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.


D & D Motor Services Limited (Registered number: 04486775)

Notes to the Financial Statements - continued
for the year ended 31 March 2023

2. ACCOUNTING POLICIES - continued
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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2022
and 31 March 2023 30,000
AMORTISATION
At 1 April 2022
and 31 March 2023 30,000
NET BOOK VALUE

At 31 March 2023 -
At 31 March 2022 -

D & D Motor Services Limited (Registered number: 04486775)

Notes to the Financial Statements - continued
for the year ended 31 March 2023

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2022 198,085
Additions 2,852
At 31 March 2023 200,937
DEPRECIATION
At 1 April 2022 146,454
Charge for year 13,621
At 31 March 2023 160,075
NET BOOK VALUE
At 31 March 2023 40,862
At 31 March 2022 51,631

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2022
and 31 March 2023 29,092
DEPRECIATION
At 1 April 2022 7,273
Charge for year 5,455
At 31 March 2023 12,728
NET BOOK VALUE
At 31 March 2023 16,364
At 31 March 2022 21,819

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary 1 2 2
2 A Ordinary 1 2 2
4 4

7. ULTIMATE CONTROLLING PARTY

The controlling parties throughout the year were Mr ADM & Mrs D Lees by virtue of their 100% holding of the
companies issued ordinary share capital.