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Registered Number: 09576098
England and Wales

 

 

 

D & I SONS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 20,827    141,245 
20,827    141,245 
Current assets      
Debtors 320,807    223,390 
Cash at bank and in hand 11,514    48,980 
332,321    272,370 
Creditors: amount falling due within one year (96,648)   (66,333)
Net current assets 235,673    206,037 
 
Total assets less current liabilities 256,500    347,282 
Creditors: amount falling due after more than one year (72,021)   (89,928)
Net assets 184,479    257,354 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 184,478    257,353 
Shareholders' funds 184,479    257,354 
 


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

Director's 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 director acknowledges 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 director on 18 November 2024 and were signed by:


-------------------------------
Ivo Ganchev
Director
1
General Information
D & I SONS LTD is a private company, limited by shares, registered in England and Wales, registration number 09576098, registration address UNIT 2 PELHAM INDUSTRIAL ESTATE, HALL PARK ROAD, IMMINGHAM, DN40 2SE.

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.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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:
Commercial Vehicles 18% Reducing Balance
Equipment 18% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Commercial Vehicles   Equipment   Total
  £   £   £   £   £
At 01 June 2023 115,420    24,750    25,995    1,506    167,671 
Additions 7,617          7,617 
Disposals (123,037)         (123,037)
At 31 May 2024   24,750    25,995    1,506    52,251 
Depreciation
At 01 June 2023   11,104    14,242    1,080    26,426 
Charge for year   2,456    2,116    426    4,998 
On disposals        
At 31 May 2024   13,560    16,358    1,506    31,424 
Net book values
Closing balance as at 31 May 2024   11,190    9,637      20,827 
Opening balance as at 01 June 2023 115,420    13,646    11,753    426    141,245 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

2