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REGISTERED NUMBER: 01799764 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

D.D. GOODY LIMITED

D.D. GOODY LIMITED (REGISTERED NUMBER: 01799764)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D.D. GOODY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Caroline Faye Bickers
Jill Elaine Goody
David Dan Goody





REGISTERED OFFICE: 2 Ashleigh Dale
Birkby Road
HUDDERSFIELD
West Yorkshire
HD2 2DL





REGISTERED NUMBER: 01799764 (England and Wales)





ACCOUNTANTS: Walter Dawson & Son
Chartered Accountants
First Floor Offices, Unit A4
Old Power Way
Lowfields Business Park
Elland
HX5 9DE

D.D. GOODY LIMITED (REGISTERED NUMBER: 01799764)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 20,883 22,011
20,883 22,011

CURRENT ASSETS
Stocks 47,583 49,420
Debtors 6 1,952,133 1,928,509
Investments 7 862 850
Cash at bank 789,500 738,283
2,790,078 2,717,062
CREDITORS
Amounts falling due within one year 8 148,973 156,670
NET CURRENT ASSETS 2,641,105 2,560,392
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,661,988

2,582,403

PROVISIONS FOR LIABILITIES 705 784
NET ASSETS 2,661,283 2,581,619

CAPITAL AND RESERVES
Called up share capital 2 2
Profit and loss account 2,661,281 2,581,617
2,661,283 2,581,619

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

D.D. GOODY LIMITED (REGISTERED NUMBER: 01799764)

BALANCE SHEET - continued
30 APRIL 2024


The 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 November 2024 and were signed on its behalf by:





David Dan Goody - Director


D.D. GOODY LIMITED (REGISTERED NUMBER: 01799764)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

D.D. Goody 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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL
Purchased goodwill arises on business acquisitions and represents the difference between the cost of acquisition and the fair values of the identifiable assets and liabilities acquired.

Goodwill is initially recorded at cost, and is subsequently stated at cost less any accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over the useful economic life of the asset. Where a reliable estimate of the useful life of goodwill cannot be made, the life is presumed not to exceed five years.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - Straight line over 50 years
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

FINANCIAL INSTRUMENTS
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.


D.D. GOODY LIMITED (REGISTERED NUMBER: 01799764)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

2. ACCOUNTING POLICIES - continued
TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 150,000
AMORTISATION
At 1 May 2023
and 30 April 2024 150,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

D.D. GOODY LIMITED (REGISTERED NUMBER: 01799764)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor
property fittings vehicles Totals
£    £    £    £   
COST
At 1 May 2023 41,041 39,971 7,500 88,512
Additions - 308 - 308
At 30 April 2024 41,041 40,279 7,500 88,820
DEPRECIATION
At 1 May 2023 22,163 37,839 6,499 66,501
Charge for year 821 365 250 1,436
At 30 April 2024 22,984 38,204 6,749 67,937
NET BOOK VALUE
At 30 April 2024 18,057 2,075 751 20,883
At 30 April 2023 18,878 2,132 1,001 22,011

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 95,248 72,761
Other debtors 1,856,885 1,855,748
1,952,133 1,928,509

7. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Listed investments 862 850

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 108,562 124,103
Taxation and social security 34,008 27,351
Other creditors 6,403 5,216
148,973 156,670