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Registered Number: 10078873
England and Wales

 

 

 

DAS & DAS GROUP LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of DAS & DAS GROUP LIMITED for the year ended 31 March 2024 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of DAS & DAS GROUP LIMITED, as a body, in accordance with the terms of our engagement letter dated 28 November 2024. Our work has been undertaken solely to prepare for your approval the accounts of DAS & DAS GROUP LIMITED and state those matters that we have agreed to state to the Board ofs of DAS & DAS GROUP LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DAS & DAS GROUP LIMITED and its members as a body for our work or for this report.

It is your duty to ensure that DAS & DAS GROUP LIMITED 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 of DAS & DAS GROUP LIMITED. You consider that DAS & DAS GROUP LIMITED 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 DAS & DAS GROUP LIMITED. 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 statutory accounts.



....................................................

SNP Plus Ltd

Accountants and Tax Advisors
284 Station Road
Harrow, London
HA1 2EA
28 November 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 2,685    4,027 
Tangible fixed assets 4 58,469    686 
61,154    4,713 
Current assets      
Stocks 59,645    54,286 
Debtors: amounts falling due within one year 118,498    77,673 
Cash at bank and in hand 1,588    18,172 
179,731    150,131 
Creditors: amount falling due within one year (47,666)   (19,009)
Net current assets 132,065    131,122 
 
Total assets less current liabilities 193,219    135,835 
Creditors: amount falling due after more than one year (54,691)   (22,754)
Provisions for liabilities   (258)
Net assets 138,528    112,823 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 138,428    112,723 
Shareholders' funds 138,528    112,823 
 


For the year ended 31 March 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 28 November 2024 and were signed by:


-------------------------------
Raj Narayan Das
Director
2
General Information
DAS & DAS GROUP LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10078873, registration address 75 Aldenham Road, Bushey, WD23 2LX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
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.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
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:
Motor Vehicles 20% Straight Line
Fixtures and Fittings 20% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 9 (2023 : 8).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2023 13,422    13,422 
Additions  
Disposals  
At 31 March 2024 13,422    13,422 
Amortisation
At 01 April 2023 9,395    9,395 
Charge for year 1,342    1,342 
On disposals  
At 31 March 2024 10,737    10,737 
Net book values
At 31 March 2024 2,685    2,685 
At 31 March 2023 4,027    4,027 


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 April 2023 17,176    3,370    20,546 
Additions 73,475      73,475 
Disposals    
At 31 March 2024 90,651    3,370    94,021 
Depreciation
At 01 April 2023 17,176    2,684    19,860 
Charge for year 15,018    674    15,692 
On disposals    
At 31 March 2024 32,194    3,358    35,552 
Net book values
Closing balance as at 31 March 2024 58,457    12    58,469 
Opening balance as at 01 April 2023   686    686 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

6.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
 2023
£
 2024
£
 2023
£
Raj Narayan Das114,498 73,673 
3