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Company registration number:10601405
DRAGON COURT 38 LTD TRADING AS DRAGON COURT
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2024
DRAGON COURT 38 LTD TRADING AS DRAGON COURT
BALANCE SHEET
AS AT 31 March 2024
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets38,44611,346
Tangible assets431,23237,380
39,67848,726
CURRENT ASSETS
Stocks550500
Debtors53,8814,286
Cash at bank and in hand3,2738,322
7,70413,108
CREDITORS
Amounts falling due within one year 6 (3,787) (11,214)
NET CURRENT ASSETS 3,917 1,894
TOTAL ASSETS LESS
CURRENT LIABILITIES 43,595 50,620
Creditors falling due after one year7(15,036)(17,713)
PROVISIONS FOR LIABILITIES(2,463)(2,779)
NET ASSETS 26,096 30,128
CAPITAL AND RESERVES
Called-up equity share capital 8 10 10
Profit and loss account 26,086 30,118
SHAREHOLDERS FUNDS 26,096 30,128
For the year ending 31 March 2024 the company was entitled to exemption 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 7 August 2024 and signed on its behalf.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
..........................................................................
Mr Jun He
7 August 2024
The annexed notes form part of these financial statements.

DRAGON COURT 38 LTD TRADING AS DRAGON COURT
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024
Share Share P and L Revaluation Other Total
Capital Premium Account reserve reserves equity
£ £ £ £ £ £
Balance at 1 April 202210041,0140041,024
Changes in equity
Dividend00(5,000)00(5,000)
Total Comprehensive Income00(5,896)00(5,896)
Balance at 31 March 202310030,1180030,128
Changes in equity
Total comprehensive income00(4,032)00(4,032)
Balance at 31 March 202410026,0860026,096

DRAGON COURT 38 LTD TRADING AS DRAGON COURT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
1. Accounting policies
Statutory information
The company is registered in England and its registered number is 10601405. The company is a private company limited by shares. Its registered office is 38 High Street, Repton, Derby, England, DE65 6GD.
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.
Intangible Assets
Goodwill is being written off in equal annual instalments over its estimate economic life of ten years.
Fixed Assets
Tangible fixed assets are stated at cost less depreciation Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Improvement 10% per annum of cos
Fixtures and Fittings 15% reducing balance basi
Stocks and Work In Progress
Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.
Deferred Taxation
Deferred tax is provided on the liability method take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.
2.Employees
The average number of persons employed by the company (including directors) during the year was 3.
3.Intangible fixed assets
Goodwill Total
Cost
At start of period 29,000 29,000
At end of period 29,000 29,000
Amortisation
At start of period 17,654 17,654
Provided during the period 2,900 2,900
At end of period 20,554 20,554
Net Book Values
At start of period 11,346 11,346
At end of period 8,446 8,446
4.Tangible fixed assets
Short Lease F and F Total
Cost
At start of period 13,104 83,348 96,452
At end of period 13,104 83,348 96,452
Depreciation
At start of period 7,976 51,096 59,072
Provided during the period 1,310 4,838 6,148
At end of period 9,286 55,934 65,220
Net Book Value
At start of period 5,128 32,252 37,380
At end of period 3,818 27,414 31,232
5.Debtors
20242023
££
Due within one year
Prepayments and accrued income3,8813,642
Corporation tax recoverable assets0644
3,8814,286
6.Creditors due within one year
20242023
££
Corporation Tax3580
Other taxes and social security costs3,3903,828
Accruals and deferred income387,387
3,787 11,214
7.Creditors due after one year
20242023
££
Loan from directors15,03617,713
15,036 17,713
8. Share capital Alloted, Issued and fully paid
2024 2023
£ £
Ordinary shares of £1 each1010
Total issued share capital1010
9.Related Party Transactions
There were no related party transactions in which the director has a direct and material interest.