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Company Registration No. 09306390 (England and Wales)
Direct Auto Spares Limited Unaudited accounts for the year ended 30 November 2023
Direct Auto Spares Limited Unaudited accounts Contents
Page
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Direct Auto Spares Limited Company Information for the year ended 30 November 2023
Director
Mohammed Nazir
Company Number
09306390 (England and Wales)
Registered Office
5 RUTHIN STREET SHEFFIELD S4 8DZ
Accountants
MS Accounting Services 547 Attercliffe Road Sheffield South Yorkshire S9 3RA
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Direct Auto Spares Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,879 
2,291 
Current assets
Inventories
5,888 
5,888 
Debtors
1,590 
1,050 
Cash at bank and in hand
4,666 
5,225 
12,144 
12,163 
Creditors: amounts falling due within one year
(9,905)
(10,329)
Net current assets
2,239 
1,834 
Net assets
4,118 
4,125 
Capital and reserves
Called up share capital
100 
100 
Capital redemption reserve
2,457 
2,457 
Capital contribution reserve
2,207 
2,207 
Profit and loss account
(646)
(639)
Shareholders' funds
4,118 
4,125 
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 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 27 August 2024 and were signed on its behalf by
Mohammed Nazir Director Company Registration No. 09306390
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Direct Auto Spares Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Direct Auto Spares Limited is a private company, limited by shares, registered in England and Wales, registration number 09306390. The registered office is 5 RUTHIN STREET, SHEFFIELD, S4 8DZ.
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.
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:
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2022
5,323 
At 30 November 2023
5,323 
Depreciation
At 1 December 2022
3,032 
Charge for the year
412 
At 30 November 2023
3,444 
Net book value
At 30 November 2023
1,879 
At 30 November 2022
2,291 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,590 
1,050 
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Direct Auto Spares Limited Notes to the Accounts for the year ended 30 November 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
151 
146 
Taxes and social security
- 
429 
Other creditors
450 
450 
Loans from directors
9,304 
9,304 
9,905 
10,329 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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