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REGISTERED NUMBER: 08188859 (England and Wales)


















D & J Wesley Limited

Unaudited Financial Statements for the Year Ended 31 August 2023






D & J Wesley Limited (Registered number: 08188859)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D & J Wesley Limited

Company Information
for the Year Ended 31 August 2023







DIRECTORS: Mr D N Wesley
Mrs J A Wesley





REGISTERED OFFICE: Chichester House
2 Chichester Street
Rochdale
Lancashire
OL16 2AX





REGISTERED NUMBER: 08188859 (England and Wales)






D & J Wesley Limited (Registered number: 08188859)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 13,426 17,766
13,426 17,766

CURRENT ASSETS
Debtors 6 11,248 46,090
Cash at bank and in hand 5,934 6,996
17,182 53,086
CREDITORS
Amounts falling due within one year 7 22,874 22,597
NET CURRENT (LIABILITIES)/ASSETS (5,692 ) 30,489
TOTAL ASSETS LESS CURRENT LIABILITIES 7,734 48,255

CREDITORS
Amounts falling due after more than one year 8 7,609 25,153
NET ASSETS 125 23,102

CAPITAL AND RESERVES
Called up share capital 10 102 102
Retained earnings 11 23 23,000
SHAREHOLDERS' FUNDS 125 23,102

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 22 February 2024 and were signed on its behalf by:





Mrs J A Wesley - Director


D & J Wesley Limited (Registered number: 08188859)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

D & J Wesley Limited 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 0, is being amortised evenly over its estimated useful life of nil 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.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

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 balance sheet date.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 14 ).

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2022
and 31 August 2023 60,000
AMORTISATION
At 1 September 2022
and 31 August 2023 60,000
NET BOOK VALUE
At 31 August 2023 -
At 31 August 2022 -

D & J Wesley Limited (Registered number: 08188859)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 September 2022
and 31 August 2023 3,016 660 62,238 65,914
DEPRECIATION
At 1 September 2022 2,465 183 45,500 48,148
Charge for year 83 72 4,185 4,340
At 31 August 2023 2,548 255 49,685 52,488
NET BOOK VALUE
At 31 August 2023 468 405 12,553 13,426
At 31 August 2022 551 477 16,738 17,766

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors - 44,288
Other debtors 10,003 631
VAT 1,020 1,171
Prepayments and accrued income 225 -
11,248 46,090

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans and overdrafts (see note 9) 15,833 5,000
Hire purchase contracts 3,377 3,377
Trade creditors 95 5,169
Tax 15 8,508
Social security and other taxes 2,210 -
Nest Pension Creditor 34 357
Net Pay Creditor 1,310 -
Directors' current accounts - 186
22,874 22,597

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans (see note 9) - 14,167
Hire purchase contracts 7,609 10,986
7,609 25,153

D & J Wesley Limited (Registered number: 08188859)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

9. LOANS

An analysis of the maturity of loans is given below:

31.8.23 31.8.22
£    £   
Amounts falling due within one year or on demand:
Bank loans 15,833 5,000

Amounts falling due between one and two years:
Bank loans - 1-2 years - 14,167

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
100 Ordinary £1 100 100
1 Ordinary A £1 1 1
1 Ordinary B £1 1 1
102 102

11. RESERVES
Retained
earnings
£   

At 1 September 2022 23,000
Deficit for the year (4,277 )
Dividends (18,700 )
At 31 August 2023 23