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REGISTERED NUMBER: 08469816 (England and Wales)















Financial Statements for the Year Ended 31st March 2024

for

D & R Investments Limited

D & R Investments Limited (Registered number: 08469816)

Contents of the Financial Statements
for the Year Ended 31st March 2024










Page

Company Information 1

Income Statement 2

Balance Sheet 3

Notes to the Financial Statements 4


D & R Investments Limited

Company Information
for the Year Ended 31st March 2024







DIRECTORS: R S Gill
D S Gill





SECRETARY:





REGISTERED OFFICE: 54 Hollyhedge Road
Birmingham
West Midlands
B71 3AB





REGISTERED NUMBER: 08469816 (England and Wales)





ACCOUNTANT: A K & Co Accountants
732 Walsall Road
Great Barr
Birmingham
West Midlands
B42 1EX

D & R Investments Limited (Registered number: 08469816)

Income Statement
for the Year Ended 31st March 2024

31.3.24 31.3.23
Notes £    £   

REVENUE 107,443 102,179

Cost of sales 2,477 1,642
GROSS PROFIT 104,966 100,537

Administrative expenses 64,583 47,527
OPERATING PROFIT and
PROFIT BEFORE TAXATION 40,383 53,010

Tax on profit 7,726 10,388
PROFIT FOR THE FINANCIAL YEAR 32,657 42,622

D & R Investments Limited (Registered number: 08469816)

Balance Sheet
31st March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 5 1,126,006 1,126,318

CURRENT ASSETS
Inventories 6 694 505
Debtors 7 - 1,277
Cash at bank and in hand 64,149 49,240
64,843 51,022
CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR

8

499,902

519,050
NET CURRENT LIABILITIES (435,059 ) (468,028 )
TOTAL ASSETS LESS CURRENT LIABILITIES 690,947 658,290

CAPITAL AND RESERVES
Called up share capital 9 200 200
Retained earnings 10 690,747 658,090
SHAREHOLDERS' FUNDS 690,947 658,290

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 5th October 2024 and were signed on its behalf by:





R S Gill - Director


D & R Investments Limited (Registered number: 08469816)

Notes to the Financial Statements
for the Year Ended 31st March 2024


1. STATUTORY INFORMATION

D & R Investments Limited 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
Revenue 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.

Fixtures and fittings 15% pa on reducing balance

Computers equipments 15% pa on reducing balance

Stocks
Inventories 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 & R Investments Limited (Registered number: 08469816)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

31.3.24 31.3.23
£    £   
Depreciation - owned assets 312 1,702

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Freehold and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st April 2023
and 31st March 2024 1,124,391 17,294 5,500 1,250 1,148,435
DEPRECIATION
At 1st April 2023 - 15,560 5,499 1,058 22,117
Charge for year - 260 - 52 312
At 31st March 2024 - 15,820 5,499 1,110 22,429
NET BOOK VALUE
At 31st March 2024 1,124,391 1,474 1 140 1,126,006
At 31st March 2023 1,124,391 1,734 1 192 1,126,318

6. INVENTORIES
31.3.24 31.3.23
£    £   
Stocks 694 505

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Prepayments - 1,277

D & R Investments Limited (Registered number: 08469816)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 2,077 7,490
Tax 7,726 10,388
Directors' current accounts 487,849 498,922
Accrued expenses 2,250 2,250
499,902 519,050

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
200 Ordinary Share Capital £1 200 200

10. RESERVES
Retained
earnings
£   

At 1st April 2023 658,090
Profit for the year 32,657
At 31st March 2024 690,747