Company registration number NI610106 (Northern Ireland)
D & F INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
D & F INVESTMENTS LIMITED
COMPANY INFORMATION
Director
Mrs Fiona Fitzpatrick
Company number
NI610106
Registered office
2nd Floor
Donegall House
98-102 Donegall Street
Belfast
BT1 2W
Accountants
Kearney & Co
2nd Floor
Donegall House
98-102 Donegall Street
Belfast
BT1 2GW
D & F INVESTMENTS LIMITED
CONTENTS
Page
Accountants' report
1
Profit and loss account
2
Balance sheet and notes to the financial statements
3
D & F INVESTMENTS LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF D & F INVESTMENTS LIMITED FOR THE YEAR ENDED 31 DECEMBER 2022
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D & F Investments Limited for the year ended 31 December 2022 set out on pages 2 to 3, from the company’s accounting records and from information and explanations you have given us.

This report is made solely to the board of directors of D & F Investments Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of D & F Investments Limited and state those matters that we have agreed to state to the board of directors of D & F Investments Limited, as a body, in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D & F Investments Limited and its board of directors as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by the Institute of Chartered Accountants in Ireland and have complied with the relevant ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.

You have acknowledged on the balance sheet for the year ended 31 December 2022 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that comply with the requirements of the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements of D & F Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Kearney & Co
6 October 2023
Chartered Accountants
2nd Floor
Donegall House
98-102 Donegall Street
Belfast
BT1 2GW
D & F INVESTMENTS LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2022
- 2 -
2022
2021
£
£
Turnover
85,457
82,073
Cost of raw materials and consumables
(17,901)
(11,879)
Staff costs
(1,097)
(5,850)
Depreciation and other amounts written off assets
(3,240)
(4,560)
Other charges
(11,239)
(35,262)
Profit
51,980
24,522
D & F INVESTMENTS LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2022
31 December 2022
- 3 -
2022
2021
£
£
£
£
Fixed assets
9,825
11,691
Current assets
101,078
99,813
Creditors: amounts falling due within one year
(169,181)
(221,762)
Net current liabilities
(68,103)
(121,949)
Total assets less current liabilities
(58,278)
(110,258)
Net liabilities
(58,278)
(110,258)
Capital and reserves
(58,278)
(110,258)
Notes to the financial statements
1
Employees

The average number of persons, including directors, employed by the company during the year was as follows:

2022
2021
Number
Number
Employees
-
0
-
0

D & F Investments Limited is a private company limited by shares incorporated in Northern Ireland. The registered office is 2nd Floor, Donegall House, 98-102 Donegall Street, Belfast, BT1 2W.

For the year ended 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 6 October 2023
..............................................
Mrs Fiona Fitzpatrick
Director
Company registration number NI610106 (Northern Ireland)
D & F INVESTMENTS LIMITED
SCHEDULE OF TANGIBLE FIXED ASSETS
FOR THE YEAR ENDED 31 DECEMBER 2022
- 4 -
Plant and machinery
Computer equipment
Total
£
£
£
Cost
At 1 January 2022
2,000
81,320
83,320
Additions
-
0
1,374
1,374
At 31 December 2022
2,000
82,694
84,694
Depreciation and impairment
At 1 January 2022
2,000
69,629
71,629
Depreciation charged in the year
-
0
3,240
3,240
At 31 December 2022
2,000
72,869
74,869
Carrying amount
At 31 December 2022
-
0
9,825
9,825
At 31 December 2021
-
0
11,691
11,691
D & F INVESTMENTS LIMITED
SCHEDULE OF CURRENT ASSETS
FOR THE YEAR ENDED 31 DECEMBER 2022
- 5 -
2022
2021
£
£
Bank current account 1
35,773
57,485
Petty cash account
-
22
Stock of raw materials
1,500
1,500
Trade debtors
70,458
46,320
Bad debt provision
(9,000)
(6,000)
Amounts due from related parties
1,837
-
Prepayments
510
486
101,078
99,813
D & F INVESTMENTS LIMITED
SCHEDULE OF CREDITORS LESS THAN ONE YEAR
FOR THE YEAR ENDED 31 DECEMBER 2022
- 6 -
2022
2021
£
£
Bank current account 2
533
51
Trade creditors
(4,412)
8,759
Directors' current accounts (liability only)
163,390
163,390
Other Creditors
-
42,675
Accruals
1,666
1,000
VAT liability
8,004
5,887
169,181
221,762
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