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REGISTERED NUMBER: NI678205 (Northern Ireland)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

DMD (BELFAST) LTD

DMD (BELFAST) LTD (REGISTERED NUMBER: NI678205)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 5


DMD (BELFAST) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: Ms D McMahon





REGISTERED OFFICE: 17 Clarendon Road Clarendon Dock
Belfast
United Kingdom
Co. Antrim
BT1 3BG





REGISTERED NUMBER: NI678205 (Northern Ireland)





ACCOUNTANTS: Baker Tilly Mooney Moore
17 Clarendon Road
Clarendon Dock
Belfast
BT1 3BG

DMD (BELFAST) LTD (REGISTERED NUMBER: NI678205)

BALANCE SHEET
30 APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 367,578 16,051

CURRENT ASSETS
Stocks 49,980 41,090
Debtors 5 47,979 75,636
Cash at bank and in hand 124,309 69,277
222,268 186,003
CREDITORS
Amounts falling due within one year 6 585,786 154,849
NET CURRENT (LIABILITIES)/ASSETS (363,518 ) 31,154
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,060

47,205

PROVISIONS FOR LIABILITIES 2,772 -
NET ASSETS 1,288 47,205

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,287 47,204
1,288 47,205

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

DMD (BELFAST) LTD (REGISTERED NUMBER: NI678205)

BALANCE SHEET - continued
30 APRIL 2024


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 director and authorised for issue on 27 August 2024 and were signed by:





Ms D McMahon - Director


DMD (BELFAST) LTD (REGISTERED NUMBER: NI678205)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

DMD (Belfast) Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
All financial instruments of the company are considered to meet the definition of basic financial instruments.

- Short term debtors and creditors
Debtors and creditors with no stated interest rate and are receivable or payable on demand are recognised at transaction price, and subject to annual impairment reviews. Any losses arising on impairment are recognised in the profit and loss account.

- Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 15 ) .

DMD (BELFAST) LTD (REGISTERED NUMBER: NI678205)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 - 19,715 19,715
Additions 364,362 - 364,362
At 30 April 2024 364,362 19,715 384,077
DEPRECIATION
At 1 May 2023 - 3,664 3,664
Charge for year 7,874 4,961 12,835
At 30 April 2024 7,874 8,625 16,499
NET BOOK VALUE
At 30 April 2024 356,488 11,090 367,578
At 30 April 2023 - 16,051 16,051

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Amounts owed by group undertakings - 57,611
Other debtors 47,979 18,025
47,979 75,636

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 47,952 53,683
Amounts owed to group undertakings 380,653 -
Taxation and social security 115,368 51,895
Other creditors 41,813 49,271
585,786 154,849