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REGISTERED NUMBER: 03187145 (England and Wales)



































Unaudited Financial Statements

for the Year Ended 30 April 2024

for

D J Auto Electrical Ltd

D J Auto Electrical Ltd (Registered number: 03187145)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D J Auto Electrical Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTOR: D A Evans





SECRETARY: D A Evans





REGISTERED OFFICE: Unit 3 Mossfield Road
Adderley Green
Longton
Stoke-on-Trent
Staffordshire
ST3 5BW





REGISTERED NUMBER: 03187145 (England and Wales)





ACCOUNTANTS: Paterson Brodie Limited
Chartered Certified Accountants
Cliveden Chambers
Cliveden Place
Longton
Stoke-on-Trent
Staffordshire
ST3 4JB

D J Auto Electrical Ltd (Registered number: 03187145)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 45,566 49,283

CURRENT ASSETS
Stocks 2,500 2,500
Debtors 5 23,439 31,949
Cash at bank 57,501 66,506
83,440 100,955
CREDITORS
Amounts falling due within one year 6 84,263 99,219
NET CURRENT (LIABILITIES)/ASSETS (823 ) 1,736
TOTAL ASSETS LESS CURRENT
LIABILITIES

44,743

51,019

CREDITORS
Amounts falling due after more than one
year

7

(12,354

)

(23,923

)

PROVISIONS FOR LIABILITIES (7,436 ) (8,777 )
NET ASSETS 24,953 18,319

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 24,853 18,219
SHAREHOLDERS' FUNDS 24,953 18,319

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 his 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.

D J Auto Electrical Ltd (Registered number: 03187145)

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 2 October 2024 and were signed by:





D A Evans - Director


D J Auto Electrical Ltd (Registered number: 03187145)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

D J Auto Electrical Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.
Improvements to property - 10% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

D J Auto Electrical Ltd (Registered number: 03187145)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 May 2023 9,666 250,510 10,444
Additions - 6,973 748
Disposals - - -
At 30 April 2024 9,666 257,483 11,192
DEPRECIATION
At 1 May 2023 9,666 207,786 9,187
Charge for year - 12,213 502
Eliminated on disposal - - -
At 30 April 2024 9,666 219,999 9,689
NET BOOK VALUE
At 30 April 2024 - 37,484 1,503
At 30 April 2023 - 42,724 1,257

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2023 22,660 14,611 307,891
Additions 3,750 550 12,021
Disposals (3,200 ) - (3,200 )
At 30 April 2024 23,210 15,161 316,712
DEPRECIATION
At 1 May 2023 19,848 12,121 258,608
Charge for year 1,626 1,339 15,680
Eliminated on disposal (3,142 ) - (3,142 )
At 30 April 2024 18,332 13,460 271,146
NET BOOK VALUE
At 30 April 2024 4,878 1,701 45,566
At 30 April 2023 2,812 2,490 49,283

D J Auto Electrical Ltd (Registered number: 03187145)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 20,719 29,165
Prepayments 2,720 2,784
23,439 31,949

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 20,607 25,493
Trade creditors 14,725 16,747
Tax 7,260 7,983
VAT 17,987 20,897
Other creditors 21,043 21,903
Directors' current accounts 51 3,836
Accrued expenses 2,590 2,360
84,263 99,219

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loan 12,354 22,281
Hire purchase contracts - 1,642
12,354 23,923