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Company Registration No. 10411215 (England and Wales)
D & P MANCHESTER LTD Unaudited accounts for the year ended 31 July 2023
D & P MANCHESTER LTD Unaudited accounts Contents
Page
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D & P MANCHESTER LTD Company Information for the year ended 31 July 2023
Director
Mr P Modi
Company Number
10411215 (England and Wales)
Registered Office
56 BOARD STREET ASHTON-UNDER-LYNE OL6 9LF UNITED KINGDOM
Accountants
JD Accounting Ltd 27 Booth Street Ashton Under Lyne Manchester OL6 7LB
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D & P MANCHESTER LTD Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
32,884 
38,568 
Current assets
Inventories
18,996 
18,996 
Debtors
5,072 
145,600 
Cash at bank and in hand
11,479 
6,138 
35,547 
170,734 
Creditors: amounts falling due within one year
(27,433)
(5,894)
Net current assets
8,114 
164,840 
Total assets less current liabilities
40,998 
203,408 
Creditors: amounts falling due after more than one year
- 
(9,528)
Provisions for liabilities
Deferred tax
(180)
(180)
Net assets
40,818 
193,700 
Capital and reserves
Called up share capital
50,805 
200,100 
Profit and loss account
(9,987)
(6,400)
Shareholders' funds
40,818 
193,700 
For the year ending 31 July 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 director acknowledges his 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 and authorised for issue on 30 April 2024 and were signed on its behalf by
Mr P Modi Director Company Registration No. 10411215
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D & P MANCHESTER LTD Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
D & P MANCHESTER LTD is a private company, limited by shares, registered in England and Wales, registration number 10411215. The registered office is 56 BOARD STREET, ASHTON-UNDER-LYNE, OL6 9LF, UNITED KINGDOM.
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
These financial statements for the year ended 31 July 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 August 2022
48,210 
Additions
2,537 
At 31 July 2023
50,747 
Depreciation
At 1 August 2022
9,642 
Charge for the year
8,221 
At 31 July 2023
17,863 
Net book value
At 31 July 2023
32,884 
At 31 July 2022
38,568 
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D & P MANCHESTER LTD Notes to the Accounts for the year ended 31 July 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
5,072 
300 
Other debtors
- 
145,300 
5,072 
145,600 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
5,928 
3,825 
Taxes and social security
2,533 
143 
Non-equity preference shares
18,972 
- 
Loans from directors
- 
1,926 
27,433 
5,894 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
- 
9,528 
8
Average number of employees
During the year the average number of employees was 4 (2022: 4).
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