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Company Registration No. 09922543 (England and Wales)
DA FIRST LTD Unaudited accounts for the year ended 31 December 2023
DA FIRST LTD Unaudited accounts Contents
Page
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DA FIRST LTD Company Information for the year ended 31 December 2023
Directors
David ZIVAGWE Maria Amanda Masingwaneng MATABANE
Company Number
09922543 (England and Wales)
Registered Office
Lane End Farm Kelsall Road Ashton Chester CH3 8BH United Kingdom
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of DA FIRST LTD for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DA FIRST LTD for the year ended 31 December 2023 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
This report is made solely to the Board of Directors of DA FIRST LTD, as a body, in accordance with the terms of our engagement letter dated 9 December 2017. Our work has been undertaken solely to prepare for your approval the accounts of DA FIRST LTD and state those matters that we have agreed to state to the Board of Directors of DA FIRST LTD, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DA FIRST LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that DA FIRST LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of DA FIRST LTD. You consider that DA FIRST LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of DA FIRST 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 accounts.
Member in Practice 16 September 2024
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DA FIRST LTD Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
483 
5,722 
Current assets
Debtors
240,727 
119,104 
Cash at bank and in hand
116,989 
272,464 
357,716 
391,568 
Creditors: amounts falling due within one year
(51,251)
(63,352)
Net current assets
306,465 
328,216 
Total assets less current liabilities
306,948 
333,938 
Creditors: amounts falling due after more than one year
(40,535)
(82,023)
Net assets
266,413 
251,915 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
266,313 
251,815 
Shareholders' funds
266,413 
251,915 
For the year ending 31 December 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 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 20 September 2024 and were signed on its behalf by
David ZIVAGWE Director Company Registration No. 09922543
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DA FIRST LTD Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
DA FIRST LTD is a private company, limited by shares, registered in England and Wales, registration number 09922543. The registered office is Lane End Farm Kelsall Road, Ashton, Chester, CH3 8BH, United Kingdom.
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:
Motor vehicles
25%
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 January 2023
21,439 
At 31 December 2023
21,439 
Depreciation
At 1 January 2023
15,717 
Charge for the year
5,239 
At 31 December 2023
20,956 
Net book value
At 31 December 2023
483 
At 31 December 2022
5,722 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
66,382 
86,810 
Other debtors
174,345 
32,294 
240,727 
119,104 
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DA FIRST LTD Notes to the Accounts for the year ended 31 December 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
31,445 
31,445 
Obligations under finance leases and hire purchase contracts
3,144 
3,144 
Trade creditors
8,514 
14,312 
Taxes and social security
8,148 
14,451 
51,251 
63,352 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
33,822 
72,111 
Obligations under finance leases and hire purchase contracts
6,713 
9,912 
40,535 
82,023 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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