2023-04-012024-03-312024-03-31false01041712DIRT DRIVER 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DIRT DRIVER LIMITED

Registered Number
01041712
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

DIRT DRIVER LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

DRIVER, Glenna May
DRIVER, Kathryn Mary
DRIVER, Nigel
DRIVER, Robert John

Registered Address

Station Factory
Ham Road
Brent Knoll, Somerset
TA9 4BJ

Registered Number

01041712 (England and Wales)
DIRT DRIVER LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3109,349102,188
109,349102,188
Current assets
Stocks362,050314,609
Debtors4351,105310,253
Cash at bank and on hand328,245257,689
1,041,400882,551
Creditors amounts falling due within one year5(113,414)(200,581)
Net current assets (liabilities)927,986681,970
Total assets less current liabilities1,037,335784,158
Net assets1,037,335784,158
Capital and reserves
Called up share capital504504
Profit and loss account1,036,831783,654
Shareholders' funds1,037,335784,158
The financial statements were approved and authorised for issue by the Board of Directors on 14 October 2024, and are signed on its behalf by:
DRIVER, Nigel
Director
Registered Company No. 01041712
DIRT DRIVER LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-25
Plant and machinery12-
Fixtures and fittings15-
Vehicles25-
Office Equipment25-
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.
2.Average number of employees

20242023
Average number of employees during the year119
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 April 23130,618143,63753,85675,22310,039413,373
Additions--27,500-3,47630,976
Disposals--(28,850)--(28,850)
At 31 March 24130,618143,63752,50675,22313,515415,499
Depreciation and impairment
At 01 April 23129,72855,00252,75569,9353,765311,185
Charge for year89010,6363,9247932,43818,681
On disposals--(23,716)--(23,716)
At 31 March 24130,61865,63832,96370,7286,203306,150
Net book value
At 31 March 24-77,99919,5434,4957,312109,349
At 31 March 2389088,6351,1015,2886,274102,188
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables306,450258,100
Other debtors36,97147,161
Prepayments and accrued income7,6844,992
Total351,105310,253
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables42,005106,993
Taxation and social security63,35785,022
Other creditors4,5024,592
Accrued liabilities and deferred income3,5503,974
Total113,414200,581
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.