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Company Registration No. 03791016 (England and Wales)
DBRA LIMITED Unaudited accounts for the year ended 30 November 2023
DBRA LIMITED Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
33,395 
11,552 
Current assets
Inventories
4,864 
13,550 
Debtors
24,564 
- 
Cash at bank and in hand
98,770 
160,726 
128,198 
174,276 
Creditors: amounts falling due within one year
(115,240)
(121,612)
Net current assets
12,958 
52,664 
Total assets less current liabilities
46,353 
64,216 
Creditors: amounts falling due after more than one year
(25,900)
(25,833)
Net assets
20,453 
38,383 
Capital and reserves
Called up share capital
100 
2 
Profit and loss account
20,353 
38,381 
Shareholders' funds
20,453 
38,383 
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 January 2024 and were signed on its behalf by
A BIDWELL Director Company Registration No. 03791016
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DBRA LIMITED Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
DBRA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 03791016.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Plant and machinery - 15% on reducing balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2022
46,505 
Additions
27,736 
Disposals
(22,400)
At 30 November 2023
51,841 
Depreciation
At 1 December 2022
34,953 
Charge for the year
5,893 
On disposals
(22,400)
At 30 November 2023
18,446 
Net book value
At 30 November 2023
33,395 
At 30 November 2022
11,552 
2023 
2022 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Plant & machinery
22,950 
- 
- 3 -
DBRA LIMITED Notes to the Accounts for the year ended 30 November 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
16,572 
- 
Other debtors
7,992 
- 
24,564 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
61,723 
58,350 
Obligations under finance leases and hire purchase contracts
3,200 
- 
Trade creditors
25,920 
15,223 
Taxes and social security
11,897 
22,877 
Other creditors
- 
12,762 
Accruals
2,500 
2,400 
115,240 
121,612 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
14,167 
25,833 
Obligations under finance leases and hire purchase contracts
11,733 
- 
25,900 
25,833 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
2 
Shares issued during the period:
98 Ordinary shares of £1 each
98 
9
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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