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REGISTERED NUMBER: 09446116















DJKW LIMITED
T/A
JULIA POLISH SHOP

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 MARCH 2022 TO 27 FEBRUARY 2023






DJKW LIMITED (REGISTERED NUMBER: 09446116)
T/A JULIA POLISH SHOP






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 MARCH 2022 TO 27 FEBRUARY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 8

DJKW LIMITED
T/A JULIA POLISH SHOP

COMPANY INFORMATION
FOR THE PERIOD 1 MARCH 2022 TO 27 FEBRUARY 2023







DIRECTOR: D Apakitsa





REGISTERED OFFICE: DHC Business Centre
226 Dogsthorpe Road
Peterborough
Cambridgeshire
PE1 3PB





REGISTERED NUMBER: 09446116





ACCOUNTANTS: DHC Accountants Limited
DHC Business Centre
226 Dogsthorpe Road
Peterborough
Cambridgeshire
PE1 3PB

DJKW LIMITED (REGISTERED NUMBER: 09446116)
T/A JULIA POLISH SHOP

BALANCE SHEET
27 FEBRUARY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 23,256 24,624
Tangible assets 5 607,395 629,987
630,651 654,611

CURRENT ASSETS
Stocks 62,575 43,421
Debtors 6 271,215 295,702
Cash at bank and in hand 17,085 42,180
350,875 381,303
CREDITORS
Amounts falling due within one year 7 246,817 247,082
NET CURRENT ASSETS 104,058 134,221
TOTAL ASSETS LESS CURRENT
LIABILITIES

734,709

788,832

CREDITORS
Amounts falling due after more than one
year

8

234,049

197,652
NET ASSETS 500,660 591,180

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 500,659 591,179
500,660 591,180

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 27 February 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 27 February 2023 in accordance with Section 476 of the Companies Act 2006.

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.

DJKW LIMITED (REGISTERED NUMBER: 09446116)
T/A JULIA POLISH SHOP

BALANCE SHEET - continued
27 FEBRUARY 2023


The 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.

The financial statements were approved by the director and authorised for issue on 12 February 2024 and were signed by:





D Apakitsa - Director


DJKW LIMITED (REGISTERED NUMBER: 09446116)
T/A JULIA POLISH SHOP

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 MARCH 2022 TO 27 FEBRUARY 2023

1. STATUTORY INFORMATION

DJKW Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of twenty five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognized in the Income Statement, except to the extent that it relates to items recognized in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognized at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


DJKW LIMITED (REGISTERED NUMBER: 09446116)
T/A JULIA POLISH SHOP

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 MARCH 2022 TO 27 FEBRUARY 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognized 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 recognized 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 recognized 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 23 (2022 - NIL ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2022
and 27 February 2023 34,200
AMORTISATION
At 1 March 2022 9,576
Amortisation for period 1,368
At 27 February 2023 10,944
NET BOOK VALUE
At 27 February 2023 23,256
At 28 February 2022 24,624

DJKW LIMITED (REGISTERED NUMBER: 09446116)
T/A JULIA POLISH SHOP

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 MARCH 2022 TO 27 FEBRUARY 2023

5. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 March 2022 219,488 172,578 270,456
Additions - 12,681 1,200
At 27 February 2023 219,488 185,259 271,656
DEPRECIATION
At 1 March 2022 - - 139,406
Charge for period - - 22,232
At 27 February 2023 - - 161,638
NET BOOK VALUE
At 27 February 2023 219,488 185,259 110,018
At 28 February 2022 219,488 172,578 131,050

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 March 2022 165,626 20,750 17,781 866,679
Additions - - 416 14,297
At 27 February 2023 165,626 20,750 18,197 880,976
DEPRECIATION
At 1 March 2022 77,750 11,179 8,357 236,692
Charge for period 13,181 - 1,476 36,889
At 27 February 2023 90,931 11,179 9,833 273,581
NET BOOK VALUE
At 27 February 2023 74,695 9,571 8,364 607,395
At 28 February 2022 87,876 9,571 9,424 629,987

6. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Other debtors 32,934 33,378

DJKW LIMITED (REGISTERED NUMBER: 09446116)
T/A JULIA POLISH SHOP

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 MARCH 2022 TO 27 FEBRUARY 2023

6. DEBTORS - continued
2023 2022
£    £   
Amounts falling due after more than one year:
Trade debtors 226,281 240,324
Other debtors 12,000 22,000
238,281 262,324

Aggregate amounts 271,215 295,702

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts - 9,699
Trade creditors 114,266 125,647
Taxation and social security 21,544 28,251
Other creditors 111,007 83,485
246,817 247,082

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Bank loans 172,445 197,652
Hire purchase contracts 6,465 -
Other creditors 55,139 -
234,049 197,652

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 172,445 197,000

DJKW LIMITED
T/A JULIA POLISH SHOP

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
DJKW LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 27 February 2023 set out on pages one to two and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






DHC Accountants Limited
DHC Business Centre
226 Dogsthorpe Road
Peterborough
Cambridgeshire
PE1 3PB


12 February 2024