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Registered Number: 08985432
England and Wales

 

 

 

DI YACHTING LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3   1,850 
Tangible fixed assets 4 2,583    1,299 
2,583    3,149 
Current assets      
Stocks 12,612    311 
Debtors 29,738    49,795 
Cash at bank and in hand (3,729)   17,173 
38,621    67,279 
Creditors: amount falling due within one year (40,758)   (45,387)
Net current assets (2,137)   21,892 
 
Total assets less current liabilities 446    25,041 
Provisions for liabilities (79)   (210)
Net assets 367    24,831 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 365    24,829 
Shareholders' funds 367    24,831 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 18 October 2024 and were signed on its behalf by:


-------------------------------
Elizabeth Jane Abbiss
Director
1
General Information
DI Yachting Ltd is a private company, limited by shares, registered in England and Wales, registration number 08985432, registration address c/o MOORHURST PARTNERS LLP, SUITE 39 ALBERT BUILDINGS, 49 QUEEN VICTORIA STREET, LONDON, EC4N 4SA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. 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 basis:
Fixtures and Fittings 20% Straight Line
Computer Equipment 20% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 4).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2023 18,500    18,500 
Additions  
Disposals  
At 31 March 2024 18,500    18,500 
Amortisation
At 01 April 2023 16,650    16,650 
Charge for year 1,850    1,850 
On disposals  
At 31 March 2024 18,500    18,500 
Net book values
At 31 March 2024  
At 31 March 2023 1,850    1,850 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 April 2023 17,373    21,250    38,623 
Additions   2,513    2,513 
Disposals    
At 31 March 2024 17,373    23,763    41,136 
Depreciation
At 01 April 2023 17,373    19,951    37,324 
Charge for year   1,229    1,229 
On disposals    
At 31 March 2024 17,373    21,180    38,553 
Net book values
Closing balance as at 31 March 2024   2,583    2,583 
Opening balance as at 01 April 2023   1,299    1,299 


2