REGISTERED NUMBER: |
Unaudited Financial Statements |
for the Period 13 May 2022 to 31 May 2023 |
for |
D2 Parts Limited |
REGISTERED NUMBER: |
Unaudited Financial Statements |
for the Period 13 May 2022 to 31 May 2023 |
for |
D2 Parts Limited |
D2 Parts Limited (Registered number: 14106444) |
Contents of the Financial Statements |
for the Period 13 May 2022 to 31 May 2023 |
Page |
Company Information | 1 |
Balance Sheet | 2 |
Notes to the Financial Statements | 3 |
Chartered Certified Accountants' Report | 4 |
D2 Parts Limited |
Company Information |
for the Period 13 May 2022 to 31 May 2023 |
DIRECTOR: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
Chartered Certified Accountants |
Unit 6 |
St Georges Square |
Portsmouth |
Hampshire |
PO1 3EY |
D2 Parts Limited (Registered number: 14106444) |
Balance Sheet |
31 May 2023 |
Notes | £ |
CURRENT ASSETS |
Debtors | 4 |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CAPITAL AND RESERVES |
Called up share capital |
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. |
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 |
D2 Parts Limited (Registered number: 14106444) |
Notes to the Financial Statements |
for the Period 13 May 2022 to 31 May 2023 |
1. | STATUTORY INFORMATION |
D2 Parts Limited is a |
The presentation currency of the financial statements is the Pound Sterling (£). |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
Financial instruments |
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. |
Basic financial assets |
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and subsequently measured at amortised cost using the effective interest |
method. Financial assets classified as receivable within one year are not amortised. |
Basic financial liabilities |
Basic financial liabilities, including trade and other creditors are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised. |
Equity instruments |
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company. |
3. | EMPLOYEES AND DIRECTORS |
The average number of employees during the period was NIL. |
4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
£ |
Amounts owed by group undertakings |
5. | RELATED PARTY DISCLOSURES |
The Company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. |
6. | POST BALANCE SHEET EVENTS |
There are no reportable events between the date of the Financial Statements and the date of the signing these Financial Statements. |
7. | ULTIMATE CONTROLLING PARTY |
The Company is controlled by D2 Parts Limited, a company registered in England and Wales, by virtue of its 100% holding in the company's issued share capital. The ultimate controlling party is D2 Holdco Limited by virtue of their shareholding in the parent company, D2 Parts Limited. |
Chartered Certified Accountants' Report to the Director |
on the Unaudited Financial Statements of |
D2 Parts 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. |
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D2 Parts Limited for the period ended 31 May 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. |
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook. |
This report is made solely to the director of D2 Parts Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of D2 Parts Limited and state those matters that we have agreed to state to the director of D2 Parts Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report. |
It is your duty to ensure that D2 Parts Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of D2 Parts Limited. You consider that D2 Parts Limited is exempt from the statutory audit requirement for the period. |
We have not been instructed to carry out an audit or a review of the financial statements of D2 Parts Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. |
Chartered Certified Accountants |
Unit 6 |
St Georges Square |
Portsmouth |
Hampshire |
PO1 3EY |
Date: ............................................. |