IRIS Accounts Production v24.1.4.33 09446116 director 28.2.23 27.2.24 27.2.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh094461162023-02-27094461162024-02-27094461162023-02-282024-02-27094461162022-02-28094461162022-03-012023-02-27094461162023-02-2709446116ns14:PoundSterling2023-02-282024-02-2709446116ns10:Director12023-02-282024-02-2709446116ns10:PrivateLimitedCompanyLtd2023-02-282024-02-2709446116ns10:SmallEntities2023-02-282024-02-2709446116ns10:AuditExemptWithAccountantsReport2023-02-282024-02-2709446116ns10:SmallCompaniesRegimeForDirectorsReport2023-02-282024-02-2709446116ns10:SmallCompaniesRegimeForAccounts2023-02-282024-02-2709446116ns10:FullAccounts2023-02-282024-02-270944611612023-02-282024-02-2709446116ns10:RegisteredOffice2023-02-282024-02-2709446116ns5:CurrentFinancialInstruments2024-02-2709446116ns5:CurrentFinancialInstruments2023-02-2709446116ns5:Non-currentFinancialInstruments2024-02-2709446116ns5:Non-currentFinancialInstruments2023-02-2709446116ns5:ShareCapital2024-02-2709446116ns5:ShareCapital2023-02-2709446116ns5:RetainedEarningsAccumulatedLosses2024-02-2709446116ns5:RetainedEarningsAccumulatedLosses2023-02-2709446116ns5:NetGoodwill2023-02-282024-02-2709446116ns5:IntangibleAssetsOtherThanGoodwill2023-02-282024-02-2709446116ns5:NetGoodwill2023-02-2709446116ns5:NetGoodwill2024-02-2709446116ns5:NetGoodwill2023-02-2709446116ns5:LandBuildings2023-02-2709446116ns5:LeaseholdImprovements2023-02-2709446116ns5:PlantMachinery2023-02-2709446116ns5:LandBuildings2023-02-282024-02-2709446116ns5:LeaseholdImprovements2023-02-282024-02-2709446116ns5:PlantMachinery2023-02-282024-02-2709446116ns5:LandBuildings2024-02-2709446116ns5:LeaseholdImprovements2024-02-2709446116ns5:PlantMachinery2024-02-2709446116ns5:LandBuildings2023-02-2709446116ns5:LeaseholdImprovements2023-02-2709446116ns5:PlantMachinery2023-02-2709446116ns5:FurnitureFittings2023-02-2709446116ns5:MotorVehicles2023-02-2709446116ns5:ComputerEquipment2023-02-2709446116ns5:FurnitureFittings2023-02-282024-02-2709446116ns5:MotorVehicles2023-02-282024-02-2709446116ns5:ComputerEquipment2023-02-282024-02-2709446116ns5:FurnitureFittings2024-02-2709446116ns5:MotorVehicles2024-02-2709446116ns5:ComputerEquipment2024-02-2709446116ns5:FurnitureFittings2023-02-2709446116ns5:MotorVehicles2023-02-2709446116ns5:ComputerEquipment2023-02-2709446116ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-02-2709446116ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-02-2709446116ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2024-02-2709446116ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2023-02-27
REGISTERED NUMBER: 09446116















DJKW LIMITED
T/A
JULIA POLISH SHOP

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

27 FEBRUARY 2024






DJKW LIMITED (REGISTERED NUMBER: 09446116)
T/A JULIA POLISH SHOP






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 FEBRUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 8

DJKW LIMITED
T/A JULIA POLISH SHOP

COMPANY INFORMATION
FOR THE YEAR ENDED 27 FEBRUARY 2024







DIRECTOR: D Apakitsa





REGISTERED OFFICE: DHC Business Centre
226 Dogsthorpe Road
Peterborough
Cambridgeshire
PE1 3PB





REGISTERED NUMBER: 09446116





ACCOUNTANTS: DHC Accountants Limited
DHC Business Centre
226 Dogsthorpe Road
Peterborough
Cambridgeshire
PE1 3PB

DJKW LIMITED (REGISTERED NUMBER: 09446116)
T/A JULIA POLISH SHOP

BALANCE SHEET
27 FEBRUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 21,888 23,256
Tangible assets 5 172,518 607,395
194,406 630,651

CURRENT ASSETS
Stocks 73,428 62,575
Debtors 6 277,920 271,215
Cash at bank and in hand 30,728 17,085
382,076 350,875
CREDITORS
Amounts falling due within one year 7 223,558 246,817
NET CURRENT ASSETS 158,518 104,058
TOTAL ASSETS LESS CURRENT
LIABILITIES

352,924

734,709

CREDITORS
Amounts falling due after more than one
year

8

131,331

234,049
NET ASSETS 221,593 500,660

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 221,592 500,659
221,593 500,660

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

DJKW LIMITED (REGISTERED NUMBER: 09446116)
T/A JULIA POLISH SHOP

BALANCE SHEET - continued
27 FEBRUARY 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 November 2024 and were signed by:





D Apakitsa - Director


DJKW LIMITED (REGISTERED NUMBER: 09446116)
T/A JULIA POLISH SHOP

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 FEBRUARY 2024

1. STATUTORY INFORMATION

DJKW Limited is a private company, limited by shares , registered in Not specified/Other. 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
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of twenty 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.

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognized in the Income Statement, except to the extent that it relates to items recognized in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognized at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


DJKW LIMITED (REGISTERED NUMBER: 09446116)
T/A JULIA POLISH SHOP

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 27 FEBRUARY 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognized 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 recognized 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 recognized 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 23 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 28 February 2023
and 27 February 2024 34,200
AMORTISATION
At 28 February 2023 10,944
Amortisation for year 1,368
At 27 February 2024 12,312
NET BOOK VALUE
At 27 February 2024 21,888
At 27 February 2023 23,256

DJKW LIMITED (REGISTERED NUMBER: 09446116)
T/A JULIA POLISH SHOP

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 27 FEBRUARY 2024

5. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 28 February 2023 219,488 185,259 271,656
Additions - 3,000 200
Disposals (219,488 ) (188,259 ) -
At 27 February 2024 - - 271,856
DEPRECIATION
At 28 February 2023 - - 161,638
Charge for year - - 16,892
At 27 February 2024 - - 178,530
NET BOOK VALUE
At 27 February 2024 - - 93,326
At 27 February 2023 219,488 185,259 110,018

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 28 February 2023 165,626 20,750 18,197 880,976
Additions - - 958 4,158
Disposals - - - (407,747 )
At 27 February 2024 165,626 20,750 19,155 477,387
DEPRECIATION
At 28 February 2023 90,931 11,179 9,833 273,581
Charge for year 11,204 1,794 1,398 31,288
At 27 February 2024 102,135 12,973 11,231 304,869
NET BOOK VALUE
At 27 February 2024 63,491 7,777 7,924 172,518
At 27 February 2023 74,695 9,571 8,364 607,395

DJKW LIMITED (REGISTERED NUMBER: 09446116)
T/A JULIA POLISH SHOP

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 27 FEBRUARY 2024

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Other debtors 34,423 32,934

Amounts falling due after more than one year:
Trade debtors 231,497 226,281
Other debtors 12,000 12,000
243,497 238,281

Aggregate amounts 277,920 271,215

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 199 -
Trade creditors 121,249 114,266
Taxation and social security 25,625 21,544
Other creditors 76,485 111,007
223,558 246,817

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 65,120 172,445
Hire purchase contracts 4,330 6,465
Other creditors 61,881 55,139
131,331 234,049

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 65,120 172,445

DJKW LIMITED
T/A JULIA POLISH SHOP

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
DJKW LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 27 February 2024 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






DHC Accountants Limited
DHC Business Centre
226 Dogsthorpe Road
Peterborough
Cambridgeshire
PE1 3PB


22 November 2024