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Registered Number: 05987324
England and Wales

 

 

 

D&G-UK LTD


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 15,198    19,220 
15,198    19,220 
Current assets      
Stocks 5,204    10,407 
Debtors 911    29,130 
Cash at bank and in hand 42,597    24,117 
48,712    63,654 
Creditors: amount falling due within one year (8,197)   (3,687)
Net current assets 40,515    59,967 
 
Total assets less current liabilities 55,713    79,187 
Creditors: amount falling due after more than one year (39,134)   (49,975)
Net assets 16,579    29,212 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 16,479    29,112 
Shareholder's funds 16,579    29,212 
 


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 01 April 2024 and were signed by:


-------------------------------
Daniel Georgiev
Director
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General Information
D&G-UK LTD is a private company, limited by shares, registered in England and Wales, registration number 05987324, registration address Flat 11 Albert House, 3 Victoria Road, LONDON, E18 1LJ.

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.
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:
Commercial Vehicles 10 years Reducing Balance
Equipment 4-7 years Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

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

Tangible fixed assets

Cost or valuation Commercial Vehicles   Equipment   Total
  £   £   £
At 01 December 2022 27,005    442    27,447 
Additions   2,455    2,455 
Disposals    
At 30 November 2023 27,005    2,897    29,902 
Depreciation
At 01 December 2022 8,143    84    8,227 
Charge for year 6,205    272    6,477 
On disposals    
At 30 November 2023 14,348    356    14,704 
Net book values
Closing balance as at 30 November 2023 12,657    2,541    15,198 
Opening balance as at 01 December 2022 18,862    358    19,220 


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