Registered number
06067372
D & A Naden Ltd
Filleted Accounts
31 March 2024
D & A Naden Ltd
Registered number: 06067372
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £ £ £
Fixed assets
Tangible assets 3 727 144
Current assets
Debtors 4 6,655 13,991
Cash at bank and in hand 56,000 50,000
62,655 63,991
Creditors: amounts falling due within one year 5 (24,732) (40,544)
Net current assets 37,923 23,447
Net assets 38,650 23,591
Capital and reserves
Called up share capital 100 100
Profit and loss account 38,550 23,491
Shareholders' funds 38,650 23,591
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D W Naden
Director
Approved by the board on 6 September 2024
D & A Naden Ltd
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment 25% reducing balance
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2023 2,185
Additions 619
At 31 March 2024 2,804
Depreciation
At 1 April 2023 2,041
Charge for the year 36
At 31 March 2024 2,077
Net book value
At 31 March 2024 727
At 31 March 2023 144
4 Debtors 2024 2023
£ £
Trade debtors 6,655 13,991
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 6,982 9,968
Trade creditors 570 570
Taxation and social security costs 6,016 10,826
Other creditors 11,164 19,180
24,732 40,544
6 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
D W Naden
Directors loan (19,180) 19,216 (11,200) (11,164)
(19,180) 19,216 (11,200) (11,164)
7 Controlling party
The controlling party is DW Naden by virtue of shareholding.
8 Other information
D & A Naden Ltd is a private company limited by shares and incorporated in England. Its registered office is:
33 St Davids Road
Miskin
Pontyclun
CF72 8PW
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