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Registered Number: 08663098
England and Wales

 

 

 

D CHAND LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 September 2022

End date: 31 August 2023
  2023   2022
    £ £   £ £
Fixed assets   99,777      102,985 
Current assets 190,103      173,492   
Creditors: amount falling due within one year (42,482)     (64,737)  
Net current assets   147,621      108,755 
Total assets less current liabilities   247,398      211,740 
Creditors: amount falling due after more than one year   (128,892)     (128,892)
Net assets   118,506      82,848 
 

         
Capital and reserves   118,506      82,848 
 
NOTES TO THE ACCOUNTS

General Information
D CHAND LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08663098, registration address 830a Greengates Lodge, Harrogate Rd, Bradford, west yorkshire, BD10 0RA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – 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.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
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:
Fixtures and Fittings 10 Reducing Balance
2.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 September 2022 117,103    117,103 
Additions  
Disposals  
At 31 August 2023 117,103    117,103 
Amortisation
At 01 September 2022 14,734    14,734 
Charge for year 5,855    5,855 
On disposals  
At 31 August 2023 20,589    20,589 
Net book values
At 31 August 2023 96,514    96,514 
At 31 August 2022 102,369    102,369 


3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 September 2022 1,611    1,611 
Additions 3,120    3,120 
Disposals  
At 31 August 2023 4,731    4,731 
Depreciation
At 01 September 2022 995    995 
Charge for year 473    473 
On disposals  
At 31 August 2023 1,468    1,468 
Net book values
Closing balance as at 31 August 2023 3,263    3,263 
Opening balance as at 01 September 2022 616    616 


4.

Average number of employees

31 August 2023
Average number of employees during the year was 5 (2022 : 5).


For the year ended 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.
The financial statements were approved by the board of directors on 08 April 2024 and were signed on its behalf by:


--------------------------------
Rajvinder Singh Bains
Director
1