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Registered number: 09957881
DJP Driving Services Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Solutions 4 Tax Ltd
Chartered Certified Accountants
8 Goodacre Close
Alfreton
Derbyshire
DE55 7QX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09957881
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 598,206 452,832
598,206 452,832
CURRENT ASSETS
Debtors 5 53,243 110,532
Cash at bank and in hand 27,562 31,928
80,805 142,460
Creditors: Amounts Falling Due Within One Year 6 (283,853 ) (280,966 )
NET CURRENT ASSETS (LIABILITIES) (203,048 ) (138,506 )
TOTAL ASSETS LESS CURRENT LIABILITIES 395,158 314,326
Creditors: Amounts Falling Due After More Than One Year 7 (295,333 ) (246,643 )
NET ASSETS 99,825 67,683
CAPITAL AND RESERVES
Called up share capital 9 2 1
Profit and Loss Account 99,823 67,682
SHAREHOLDERS' FUNDS 99,825 67,683
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Page 2
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Parkes
Director
18/04/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DJP Driving Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09957881 . The registered office is 8 King George Street, Wessington, Alfreton, Derbyshire, DE55 6DZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 15% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 573,979 3,121 1,542 578,642
Additions 252,976 17,450 - 270,426
Disposals (25,600 ) - - (25,600 )
As at 31 January 2024 801,355 20,571 1,542 823,468
Depreciation
As at 1 February 2023 123,887 1,275 648 125,810
Provided during the period 102,893 4,827 223 107,943
Disposals (8,491 ) - - (8,491 )
As at 31 January 2024 218,289 6,102 871 225,262
Net Book Value
As at 31 January 2024 583,066 14,469 671 598,206
As at 1 February 2023 450,092 1,846 894 452,832
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 48,738
Other debtors 5,112 -
VAT 48,131 61,794
53,243 110,532
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 180,955 125,066
Trade creditors - 6,044
Bank loans and overdrafts 16,433 22,345
Other taxes and social security 811 1,425
Net wages 10 10
Other creditors 41,547 36,413
Other loans 18,202 37,698
Accruals and deferred income 144 91
Director's loan account 25,751 51,874
283,853 280,966
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 273,083 214,050
Other long term loans 22,250 32,593
295,333 246,643
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 180,955 125,066
Later than one year and not later than five years 273,083 214,050
454,038 339,116
454,038 339,116
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 1
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