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Registered Number: 12298964
England and Wales

 

 

 

DEM LOGISTICS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Accountants report
Report of the accountant to the directors of DEM LOGISTICS LIMITED
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 November 2023
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts.
You consider that the company is exempt from an audit for the year ended 30 November 2023 .
You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Dema Accountancy Limited
30 November 2023










....................................................
Dema Accountancy Limited
47 Harding Road

Grays
RM16 4XD
05 March 2024
1
 
 
Notes
 
2023
£
  2022
£
Current assets      
Debtors 5,386    4,009 
Cash at bank and in hand 9,101    6,373 
14,487    10,382 
Creditors: amount falling due within one year (14,610)   (15,186)
Net current liabilities (123)   (4,804)
 
Total assets less current liabilities (123)   (4,804)
Net liabilities (123)   (4,804)
 

Capital and reserves
     
Profit and loss account (123)   (4,804)
Shareholder's funds (123)   (4,804)
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 05 March 2024 and were signed by:


-------------------------------
Lucian N Daraba
Director
2
General Information
DEM LOGISTICS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12298964, registration address 2 Central Road, Stanford-le-Hope, Essex, SS17 0BF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25 Reducing Balance
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Total
  £   £
At 01 December 2022  
Additions 4,000    4,000 
Disposals (4,000)   (4,000)
At 30 November 2023  
Depreciation
At 01 December 2022  
Charge for year 71    71 
On disposals (71)   (71)
At 30 November 2023  
Net book values
Closing balance as at 30 November 2023  
Opening balance as at 01 December 2022  


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1 Class A share of £1.00 each  
 

3