Company Registration No. 07901775 (England and Wales)
DJD Performance Limited
Unaudited accounts
for the year ended 31 March 2024
DJD Performance Limited
Unaudited accounts
Contents
DJD Performance Limited
Company Information
for the year ended 31 March 2024
Directors
Dr John Dowley
Demelza Dowley
Secretary
Dr John Gordon Dowley
Company Number
07901775 (England and Wales)
Registered Office
5 UNDERCLIFFE RISE
BEN RHYDDING
ILKLEY
LS29 8RF
GB
Accountants
Goodbooks (Skipton) Ltd
Duke House
Duke Street
Skipton
North Yorkshire
BD23 2HQ
DJD Performance Limited
Statement of financial position
as at 31 March 2024
Tangible assets
5,060
2,498
Cash at bank and in hand
28,376
30,950
Creditors: amounts falling due within one year
(21,185)
(25,189)
Net current assets
7,191
31,879
Total assets less current liabilities
12,251
34,377
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
11,190
33,802
Shareholders' funds
11,290
33,902
For the year ending 31 March 2024 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 5 August 2024 and were signed on its behalf by
Dr John Dowley
Director
Company Registration No. 07901775
DJD Performance Limited
Notes to the Accounts
for the year ended 31 March 2024
DJD Performance Limited is a private company, limited by shares, registered in England and Wales, registration number 07901775. The registered office is 5 UNDERCLIFFE RISE, BEN RHYDDING, ILKLEY, LS29 8RF, GB.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
25% Reducing Balance
Computer equipment
25% Reducing Balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
DJD Performance Limited
Notes to the Accounts
for the year ended 31 March 2024
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2023
9,299
4,854
14,153
At 31 March 2024
9,299
8,348
17,647
At 1 April 2023
8,638
3,017
11,655
Charge for the year
148
784
932
At 31 March 2024
8,786
3,801
12,587
At 31 March 2024
513
4,547
5,060
At 31 March 2023
661
1,837
2,498
Amounts falling due within one year
Accrued income and prepayments
-
126
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2024
2023
Taxes and social security
14,370
18,637
Loans from directors
2,074
-
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).