REGISTERED NUMBER: |
FINANCIAL STATEMENTS FOR THE PERIOD 16 MARCH 2022 TO 31 AUGUST 2023 |
FOR |
D & DJ HOLDINGS LIMITED |
REGISTERED NUMBER: |
FINANCIAL STATEMENTS FOR THE PERIOD 16 MARCH 2022 TO 31 AUGUST 2023 |
FOR |
D & DJ HOLDINGS LIMITED |
D & DJ HOLDINGS LIMITED (REGISTERED NUMBER: 13980511) |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE PERIOD 16 MARCH 2022 TO 31 AUGUST 2023 |
Page |
Company Information | 1 |
Balance Sheet | 2 |
Notes to the Financial Statements | 4 |
D & DJ HOLDINGS LIMITED |
COMPANY INFORMATION |
FOR THE PERIOD 16 MARCH 2022 TO 31 AUGUST 2023 |
DIRECTOR: |
SECRETARY: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
Eagle House |
28 Billing Road |
Northampton |
NN1 5AJ |
D & DJ HOLDINGS LIMITED (REGISTERED NUMBER: 13980511) |
BALANCE SHEET |
31 AUGUST 2023 |
Notes | £ | £ |
FIXED ASSETS |
Tangible assets | 4 |
Investments | 5 |
CURRENT ASSETS |
Debtors | 6 |
CREDITORS |
Amounts falling due within one year | 7 |
NET CURRENT LIABILITIES | ( |
) |
TOTAL ASSETS LESS CURRENT LIABILITIES |
PROVISIONS FOR LIABILITIES |
NET ASSETS |
CAPITAL AND RESERVES |
Called up share capital |
Retained earnings |
The director acknowledges his 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 & DJ HOLDINGS LIMITED (REGISTERED NUMBER: 13980511) |
BALANCE SHEET - continued |
31 AUGUST 2023 |
In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered. |
The financial statements were approved by the director and authorised for issue on |
D & DJ HOLDINGS LIMITED (REGISTERED NUMBER: 13980511) |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE PERIOD 16 MARCH 2022 TO 31 AUGUST 2023 |
1. | STATUTORY INFORMATION |
D & DJ Holdings Limited is a |
The presentation currency of the financial statements is the Pound Sterling (£). |
Preparation of consolidated financial statements |
The financial statements contain information about D & DJ Holdings Limited as an individual company and do not contain consolidated financial information as the parent of the group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements. |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
Significant judgements and estimates |
The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies below. |
Tangible fixed assets |
Plant and machinery | - |
Motor vehicles | - |
Boats | - |
Fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Where parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items of property, plant and equipment. |
Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use. |
Investments in subsidiaries |
Investments in subsidiary undertakings are recognised at cost. |
D & DJ HOLDINGS LIMITED (REGISTERED NUMBER: 13980511) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE PERIOD 16 MARCH 2022 TO 31 AUGUST 2023 |
2. | ACCOUNTING POLICIES - continued |
Taxation |
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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. |
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 period 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. |
3. | EMPLOYEES AND DIRECTORS |
The average number of employees during the period was |
4. | TANGIBLE FIXED ASSETS |
Plant and | Motor |
machinery | vehicles | Boats | Totals |
£ | £ | £ | £ |
COST |
Additions |
At 31 August 2023 |
DEPRECIATION |
Charge for period |
At 31 August 2023 |
NET BOOK VALUE |
At 31 August 2023 |
5. | FIXED ASSET INVESTMENTS |
Shares in |
group |
undertakings |
£ |
COST |
Additions |
At 31 August 2023 |
NET BOOK VALUE |
At 31 August 2023 |
D & DJ HOLDINGS LIMITED (REGISTERED NUMBER: 13980511) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE PERIOD 16 MARCH 2022 TO 31 AUGUST 2023 |
6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
£ |
Directors' current accounts | 2 |
VAT |
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
£ |
Trade creditors |
Amounts owed to group undertakings |
Accruals and deferred income |