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REGISTERED NUMBER: 07538977 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

DQAH LIMITED

DQAH LIMITED (REGISTERED NUMBER: 07538977)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 29 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DQAH LIMITED

COMPANY INFORMATION
for the Year Ended 29 February 2024







DIRECTOR: Miss A M Hopkins





REGISTERED OFFICE: Penfeidr
Brynberian
Crymych
Pembrokeshire
SA41 3TJ





REGISTERED NUMBER: 07538977 (England and Wales)





ACCOUNTANTS: KNIGHT WHEELER LIMITED
Chartered Accountants
54 Sun Street
Waltham Abbey
Essex
EN9 1EJ

DQAH LIMITED (REGISTERED NUMBER: 07538977)

BALANCE SHEET
29 February 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 81,717 74,863

CURRENT ASSETS
Debtors 5 34,000 49,120
Investments 6 25,026 -
Cash at bank 62 5,030
59,088 54,150
CREDITORS
Amounts falling due within one year 7 (39,703 ) (44,446 )
NET CURRENT ASSETS 19,385 9,704
TOTAL ASSETS LESS CURRENT
LIABILITIES

101,102

84,567

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 101,002 84,467
SHAREHOLDERS' FUNDS 101,102 84,567

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 26 November 2024 and were signed by:





Miss A M Hopkins - Director


DQAH LIMITED (REGISTERED NUMBER: 07538977)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

DQAH 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.

The presentation currency of the financial statement is the Pound Sterling (£) which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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 represents the supply of services, net of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Debtors and creditors receivable or payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

DQAH LIMITED (REGISTERED NUMBER: 07538977)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 29 February 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to
property Equipment Totals
£    £    £   
COST
At 1 March 2023 78,670 10,151 88,821
Additions 12,794 5,628 18,422
At 29 February 2024 91,464 15,779 107,243
DEPRECIATION
At 1 March 2023 7,867 6,091 13,958
Charge for year 9,146 2,422 11,568
At 29 February 2024 17,013 8,513 25,526
NET BOOK VALUE
At 29 February 2024 74,451 7,266 81,717
At 28 February 2023 70,803 4,060 74,863

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 34,000 24,700
Tax - 723
Prepayments and accrued income - 23,697
34,000 49,120

6. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Unlisted investments 25,026 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax 13,529 12,606
VAT 13,959 325
Director's current account 10,487 29,870
Accrued expenses 1,728 1,645
39,703 44,446