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Company Registration No. NI668975 (Northern Ireland)
DJB Accounting Ltd Unaudited accounts for the period from 1 April 2023 to 31 August 2024
DJB Accounting Ltd Unaudited accounts Contents
Page
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DJB Accounting Ltd Company Information for the period from 1 April 2023 to 31 August 2024
Directors
David J Blair Elaine Blair Barry J Feeney
Company Number
NI668975 (Northern Ireland)
Registered Office
34 Knockmoyle Drive Antrim County Antrim BT41 1HE GBR
Accountants
DJB Accounting Ltd 34 Knockmoyle Drive Greystone Road Antrim BT41 1HE
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DJB Accounting Ltd Accountants' report
Accountants' report to the board of directors of DJB Accounting Ltd on the preparation of the unaudited statutory accounts for the period from 1 April 2023 to 31 August 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DJB Accounting Ltd for the period from 1 April 2023 to 31 August 2024 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of DJB Accounting Ltd, as a body, in accordance with the terms of our engagement letter dated 17 April 2020. Our work has been undertaken solely to prepare for your approval the accounts of DJB Accounting Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DJB Accounting Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that DJB Accounting Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of DJB Accounting Ltd. You consider that DJB Accounting Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of DJB Accounting Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
DJB Accounting Ltd 34 Knockmoyle Drive Greystone Road Antrim BT41 1HE 31 October 2024
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DJB Accounting Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
100,346 
7,958 
Current assets
Debtors
14,173 
4,036 
Cash at bank and in hand
9,691 
2,930 
23,864 
6,966 
Creditors: amounts falling due within one year
(5,918)
(3,192)
Net current assets
17,946 
3,774 
Total assets less current liabilities
118,292 
11,732 
Creditors: amounts falling due after more than one year
(98,564)
- 
Net assets
19,728 
11,732 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
19,628 
11,632 
Shareholders' funds
19,728 
11,732 
For the period ending 31 August 2024 the company was entitled to exemption from audit 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 directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2024 and were signed on its behalf by
David J Blair Director Company Registration No. NI668975
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DJB Accounting Ltd Notes to the Accounts for the period from 1 April 2023 to 31 August 2024
1
Statutory information
DJB Accounting Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI668975. The registered office is 34 Knockmoyle Drive, Antrim, County Antrim, BT41 1HE, GBR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Where 130% deductions are available, 100% cost in year of purchase
Plant & machinery
3 years straight line
Computer equipment
3 years straight line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign exchange
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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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DJB Accounting Ltd Notes to the Accounts for the period from 1 April 2023 to 31 August 2024
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Investments
Investments in shares are included at fair value.
Going concern
The company is determined by management as being able to continue as a going concern for the foreseeable future.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2023
2,708 
- 
4,433 
4,583 
11,724 
Additions
- 
97,292 
424 
2,512 
100,228 
At 31 August 2024
2,708 
97,292 
4,857 
7,095 
111,952 
Depreciation
At 1 April 2023
2,708 
- 
1,016 
42 
3,766 
Charge for the period
- 
2,861 
1,184 
3,795 
7,840 
At 31 August 2024
2,708 
2,861 
2,200 
3,837 
11,606 
Net book value
At 31 August 2024
- 
94,431 
2,657 
3,258 
100,346 
At 31 March 2023
- 
- 
3,417 
4,541 
7,958 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
(1,853)
25 
Trade debtors
6,712 
4,011 
4,859 
4,036 
Amounts falling due after more than one year
Accrued income and prepayments
9,314 
- 
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DJB Accounting Ltd Notes to the Accounts for the period from 1 April 2023 to 31 August 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
3,501 
152 
Taxes and social security
(1,842)
2,899 
Loans from directors
4,259 
141 
5,918 
3,192 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
98,564 
- 
8
Average number of employees
During the period the average number of employees was 4 (2023: 3).
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