Registered number
08421964
D & D Health Care Services Limited
Filleted Accounts
29 February 2024
D & D Health Care Services Limited
Registered number: 08421964
Balance Sheet
as at 29 February 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 14,311 16,595
Current assets
Debtors 4 2,188 -
Investments held as current assets 5 740 740
Cash at bank and in hand 8,777 24,996
11,705 25,736
Creditors: amounts falling due within one year 6 (13,747) (10,280)
Net current (liabilities)/assets (2,042) 15,456
Total assets less current liabilities 12,269 32,051
Creditors: amounts falling due after more than one year 7 (9,172) (12,643)
Net assets 3,097 19,408
Capital and reserves
Called up share capital 50 50
Profit and loss account 3,047 19,358
Shareholders' funds 3,097 19,408
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ms Dora Phillips
Director
Approved by the board on 21 November 2024
D & D Health Care Services Limited
Notes to the Accounts
for the year ended 29 February 2024
1 Accounting policies
Basis of preparation
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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Furniture & Equipment Motor vehicles Total
£ £ £
Cost
At 1 March 2023 16,834 20,650 37,484
At 29 February 2024 16,834 20,650 37,484
Depreciation
At 1 March 2023 14,409 6,480 20,889
Charge for the year 1,564 720 2,284
At 29 February 2024 15,973 7,200 23,173
Net book value
At 29 February 2024 861 13,450 14,311
At 28 February 2023 2,425 14,170 16,595
4 Debtors 2024 2023
£ £
Other debtors 2,188 -
5 Investments held as current assets 2024 2023
£ £
Fair value
Unlisted investments 740 740
6 Creditors: amounts falling due within one year 2024 2023
£ £
Corporation tax - (922)
Other taxes and social security costs - (1,423)
Other creditors 13,747 12,625
13,747 10,280
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 9,172 12,643
8 Other information
D & D Health Care Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
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