IRIS Accounts Production v23.3.1.45 05617184 director 1.4.22 31.3.23 31.3.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh056171842022-03-31056171842023-03-31056171842022-04-012023-03-31056171842021-03-31056171842021-04-012022-03-31056171842022-03-3105617184ns10:Originalns15:EnglandWales2022-04-012023-03-3105617184ns14:PoundSterlingns10:Original2022-04-012023-03-3105617184ns10:Originalns10:Director12022-04-012023-03-3105617184ns10:Original2022-04-012023-03-3105617184ns10:Original2023-03-3105617184ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-3105617184ns10:Originalns10:SmallEntities2022-04-012023-03-3105617184ns10:Originalns10:AuditExempt-NoAccountantsReport2022-04-012023-03-3105617184ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3105617184ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-3105617184ns10:Originalns10:FullAccounts2022-04-012023-03-3105617184ns10:Original12022-04-012023-03-3105617184ns10:CompanySecretary1ns10:Original2022-04-012023-03-3105617184ns10:Originalns10:RegisteredOffice2022-04-012023-03-3105617184ns10:Original2022-03-3105617184ns10:Originalns5:CurrentFinancialInstruments2023-03-3105617184ns10:Originalns5:CurrentFinancialInstruments2022-03-3105617184ns5:ShareCapitalns10:Original2023-03-3105617184ns5:ShareCapitalns10:Original2022-03-3105617184ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3105617184ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3105617184ns10:Originalns5:NetGoodwill2022-04-012023-03-3105617184ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-04-012023-03-3105617184ns10:Originalns5:ShortLeaseholdAssetsns5:LandBuildings2022-04-012023-03-3105617184ns10:Originalns5:FurnitureFittings2022-04-012023-03-3105617184ns10:Originalns5:ComputerEquipment2022-04-012023-03-3105617184ns10:Original2021-04-012022-03-3105617184ns10:Originalns5:NetGoodwill2022-03-3105617184ns10:Originalns5:NetGoodwill2023-03-3105617184ns10:Originalns5:NetGoodwill2022-03-3105617184ns10:Originalns5:ShortLeaseholdAssetsns5:LandBuildings2022-03-3105617184ns10:Originalns5:FurnitureFittings2022-03-3105617184ns10:Originalns5:ComputerEquipment2022-03-3105617184ns10:Original2022-03-3105617184ns10:Originalns5:ShortLeaseholdAssetsns5:LandBuildings2023-03-3105617184ns10:Originalns5:FurnitureFittings2023-03-3105617184ns10:Originalns5:ComputerEquipment2023-03-3105617184ns10:Originalns5:ShortLeaseholdAssetsns5:LandBuildings2022-03-3105617184ns10:Originalns5:FurnitureFittings2022-03-3105617184ns10:Originalns5:ComputerEquipment2022-03-3105617184ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3105617184ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-3105617184ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3105617184ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-04-012023-03-31
REGISTERED NUMBER: 05617184 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

D.H.A. LONDON LTD.

D.H.A. LONDON LTD. (REGISTERED NUMBER: 05617184)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


D.H.A. LONDON LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: A Mandalia





SECRETARY: H D Mandalia





REGISTERED OFFICE: 114-116 Goodmayes Road
Ilford
Essex
IG3 9UZ





REGISTERED NUMBER: 05617184 (England and Wales)





ACCOUNTANTS: Ashfords Partnership LLP
114 - 116 Goodmayes Road
Ilford
Essex
IG3 9UZ

D.H.A. LONDON LTD. (REGISTERED NUMBER: 05617184)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 1
Tangible assets 5 - 7,301
- 7,302

CURRENT ASSETS
Stocks 6 - 23,640
Debtors 7 6,340 6,140
Cash at bank and in hand 3,871 82,071
10,211 111,851
CREDITORS
Amounts falling due within one year 8 7,300 83,441
NET CURRENT ASSETS 2,911 28,410
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,911

35,712

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 9 2,811 35,612
SHAREHOLDERS' FUNDS 2,911 35,712

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 19 February 2024 and were signed by:





A Mandalia - Director


D.H.A. LONDON LTD. (REGISTERED NUMBER: 05617184)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

D.H.A. London Ltd. is a private company, limited by shares , registered in England and Wales. 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 2006, is being amortised evenly over its estimated useful life of ten 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.
Short leasehold - 20% on cost
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

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 year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

D.H.A. LONDON LTD. (REGISTERED NUMBER: 05617184)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022 78,499
Disposals (78,499 )
At 31 March 2023 -
AMORTISATION
At 1 April 2022 78,498
Amortisation for year 1
Eliminated on disposal (78,499 )
At 31 March 2023 -
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 1

5. TANGIBLE FIXED ASSETS
Fixtures
Short and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
At 1 April 2022 2,613 76,721 2,092 81,426
Disposals (2,613 ) (76,721 ) (2,092 ) (81,426 )
At 31 March 2023 - - - -
DEPRECIATION
At 1 April 2022 2,613 69,722 1,790 74,125
Charge for year - 1,050 75 1,125
Eliminated on disposal (2,613 ) (70,772 ) (1,865 ) (75,250 )
At 31 March 2023 - - - -
NET BOOK VALUE
At 31 March 2023 - - - -
At 31 March 2022 - 6,999 302 7,301

6. STOCKS
31.3.23 31.3.22
£    £   
Stocks - 23,640

D.H.A. LONDON LTD. (REGISTERED NUMBER: 05617184)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Tax 6,340 -
Prepayments - 6,140
6,340 6,140

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors - 21,574
Tax - 11,096
Social security and other taxes 942 (497 )
Nest Pension 152 119
VAT 635 3,043
Net wages due - 461
Lottery cont a/c - 1,083
Directors' current accounts 2,419 26,017
Accrued expenses 3,152 20,545
7,300 83,441

9. RESERVES
Retained
earnings
£   

At 1 April 2022 35,612
Deficit for the year (32,801 )
At 31 March 2023 2,811