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Company registration number:
14805593
DJ & M HOLDINGS LTD
30 April 2024
HEYWOODS
Chartered Accountants
Countrywide House
Knights Way
Shrewsbury
Shropshire
SY1 3AB
DJ & M HOLDINGS LTD
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
DJ & M HOLDINGS LTD
DIRECTORS AND OTHER INFORMATION
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Directors |
Mr D A Price |
(Appointed 15 April 2023) |
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Mr M S Price |
(Appointed 15 April 2023) |
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Secretary |
Mr D J Price |
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Company number |
14805593 |
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Registered office |
Countrywide House |
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Knights Way |
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Shrewsbury |
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Shropshire |
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SY1 3AB |
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Business address |
The Compound |
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Unit G15 |
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Wem |
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Shropshire |
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SY4 5SD |
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Accountants |
Heywoods |
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Countrywide House |
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Knights Way |
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Shrewsbury |
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Shropshire |
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SY1 3AB |
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DJ & M HOLDINGS LTD
CHARTERED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE
UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DJ & M HOLDINGS LTD
PERIOD ENDED 30 APRIL 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DJ & M Holdings Ltd for the period ended 30 April 2024 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of DJ & M Holdings Ltd, as a body, in accordance with the terms of our engagement letter dated 24 May 2023. Our work has been undertaken solely to prepare for your approval the financial statements of DJ & M Holdings Ltd and state those matters that we have agreed to state to the board of directors of DJ & M Holdings Ltd as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DJ & M Holdings Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that DJ & M Holdings Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DJ & M Holdings Ltd. You consider that DJ & M Holdings Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the financial statements of DJ & M Holdings Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Heywoods
Chartered Accountants
Countrywide House
Knights Way
Shrewsbury
Shropshire
SY1 3AB
27 August 2024
DJ & M HOLDINGS LTD
STATEMENT OF FINANCIAL POSITION
30 APRIL 2024
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30/04/24 |
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Note |
£ |
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£ |
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Fixed assets |
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Investments |
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5 |
206,603 |
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_______ |
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206,603 |
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Current assets |
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Debtors |
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6 |
613 |
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Cash at bank and in hand |
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4,948 |
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_______ |
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5,561 |
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Creditors: amounts falling due |
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within one year |
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7 |
(
79,448) |
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_______ |
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Net current liabilities |
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(
73,887) |
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_______ |
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Total assets less current liabilities |
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132,716 |
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Creditors: amounts falling due |
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after more than one year |
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8 |
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(
132,199) |
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_______ |
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Net assets |
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517 |
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_______ |
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Capital and reserves |
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Called up share capital |
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100 |
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Profit and loss account |
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417 |
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_______ |
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Shareholders funds |
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517 |
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_______ |
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For the period ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
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The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
20 August 2024
, and are signed on behalf of the board by:
Mr D A Price
Director
Company registration number:
14805593
DJ & M HOLDINGS LTD
STATEMENT OF CHANGES IN EQUITY
PERIOD ENDED 30 APRIL 2024
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Called up share capital |
Profit and loss account |
Total |
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£ |
£ |
£ |
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At 15 April 2023 |
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- |
- |
- |
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Profit for the period |
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417 |
417 |
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_______ |
_______ |
_______ |
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Total comprehensive income for the period |
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417 |
417 |
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Issue of shares |
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100 |
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100 |
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_______ |
_______ |
_______ |
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Total investments by and distributions to owners |
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100 |
- |
100 |
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_______ |
_______ |
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At 30 April 2024 |
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100 |
417 |
517 |
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_______ |
_______ |
_______ |
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DJ & M HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
PERIOD ENDED 30 APRIL 2024
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Countrywide House, Knights Way, Shrewsbury, Shropshire, SY1 3AB.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the value of the consideration received or receivable for services supplied, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.
4.
Employee numbers
The average number of persons employed by the company during the period amounted to
3
5.
Investments
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Other investments other than loans |
Total |
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£ |
£ |
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Cost |
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At 15 April 2023 |
- |
- |
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Additions |
206,603 |
206,603 |
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_______ |
_______ |
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At 30 April 2024 |
206,603 |
206,603 |
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_______ |
_______ |
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Impairment |
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At 15 April 2023 and 30 April 2024 |
- |
- |
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_______ |
_______ |
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Carrying amount |
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At 30 April 2024 |
206,603 |
206,603 |
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_______ |
_______ |
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6.
Debtors
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30/04/24 |
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£ |
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Other debtors |
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613 |
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_______ |
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7.
Creditors: amounts falling due within one year
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30/04/24 |
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£ |
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Bank loans and overdrafts |
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15,363 |
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Corporation tax |
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140 |
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Social security and other taxes |
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1,200 |
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Other creditors |
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62,745 |
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_______ |
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79,448 |
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_______ |
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8.
Creditors: amounts falling due after more than one year
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30/04/24 |
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£ |
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Bank loans and overdrafts |
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132,199 |
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_______ |
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There is a charge in favour of National Westminster Bank PLC taken out on the 12th October 2023.