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Registered number: 14349329
DJM Mini Buses Ltd
ABRIDGED Financial Statements
For The Year Ended 30 September 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Contents
Page
Accountants' Report 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of DJM Mini Buses Ltd for the year ended 30 September 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DJM Mini Buses Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of DJM Mini Buses Ltd , as a body, in accordance with the terms of our engagement letter dated 2 February 2023. Our work has been undertaken solely to prepare for your approval the accounts of DJM Mini Buses Ltd and state those matters that we have agreed to state to the director of DJM Mini Buses Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DJM Mini Buses Ltd and its director as a body for our work or for this report.
It is your duty to ensure that DJM Mini Buses 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 or loss of DJM Mini Buses Ltd . You consider that DJM Mini Buses Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of DJM Mini Buses 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 financial statements.
Signed
20 November 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Abridged Balance Sheet
Registered number: 14349329
30 September 2024 30 September 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 60,055 50,730
60,055 50,730
CURRENT ASSETS
Debtors 2,116 75
Cash at bank and in hand 395 3,757
2,511 3,832
Creditors: Amounts Falling Due Within One Year (73,544 ) (64,680 )
NET CURRENT ASSETS (LIABILITIES) (71,033 ) (60,848 )
TOTAL ASSETS LESS CURRENT LIABILITIES (10,978 ) (10,118 )
Creditors: Amounts Falling Due After More Than One Year (16,350 ) -
NET LIABILITIES (27,328 ) (10,118 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (27,329 ) (10,119 )
SHAREHOLDERS' FUNDS (27,328) (10,118)
Page 2
Page 3
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Darren Murphy
Director
20 November 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
DJM Mini Buses Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14349329 . The registered office is CKR House, 70 East Hill, Dartford, Kent, DA1 1RZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% reducing balance basis
Computer Equipment 25% reducing balance basis
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Total
£
Cost
As at 1 October 2023 67,640
Additions 29,343
As at 30 September 2024 96,983
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 October 2023 16,910
Provided during the period 20,018
As at 30 September 2024 36,928
Net Book Value
As at 30 September 2024 60,055
As at 1 October 2023 50,730
5. Obligations Under Finance Leases and Hire Purchase
30 September 2024 30 September 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 16,350 -
6. Share Capital
30 September 2024 30 September 2023
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
Page 5