2023-04-01 04696121 2024-03-31 04696121 2023-04-01 2024-03-31 04696121 2023-03-31 04696121 2022-04-01 2023-03-31 04696121 uk-core:WithinOneYear 2023-03-31 04696121 uk-core:WithinOneYear 2024-03-31 04696121 uk-core:ShareCapital 2024-03-31 04696121 uk-core:ShareCapital 2023-03-31 04696121 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 04696121 uk-core:RetainedEarningsAccumulatedLosses 2023-03-31 04696121 uk-bus:Director1 2023-04-01 2024-03-31 04696121 uk-core:NetGoodwill 2023-04-01 2024-03-31 04696121 uk-core:Buildings 2023-04-01 2024-03-31 04696121 uk-core:PlantMachinery 2023-04-01 2024-03-31 04696121 uk-core:CommercialMotorVehicles 2023-04-01 2024-03-31 04696121 uk-core:Goodwill 2023-03-31 04696121 uk-core:Goodwill 2024-03-31 04696121 uk-core:CommercialMotorVehicles 2023-03-31 04696121 uk-core:PlantMachinery 2023-03-31 04696121 uk-core:Buildings 2023-03-31 04696121 uk-core:Buildings 2024-03-31 04696121 uk-core:PlantMachinery 2024-03-31 04696121 uk-core:CommercialMotorVehicles 2024-03-31 04696121 uk-core:WithinOneYear 2024-03-31 04696121 uk-core:WithinOneYear 2023-03-31 iso4217:GBP xbrli:pure 04696121 uk-bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 04696121 uk-bus:FRS102 2023-04-01 2024-03-31 04696121 uk-bus:FilletedAccounts 2023-04-01 2024-03-31 04696121 uk-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31
D Q Marina Limited
Registered Number:04696121
For the year ended 31 March 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 March 2024
D Q Marina Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
04696121
As at 31 March 2024
D Q Marina Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
11,871
13,106
3
11,871
13,106
Current assets
Inventories
1,000
2,500
4
Trade and other receivables
1,711
305
5
1,474
Cash and cash equivalents
-
2,805
4,185
Trade and other payables: amounts falling due within one year
(10,292)
(10,280)
6
(6,107)
(7,475)
Net current liabilities
Total assets less current liabilities
4,396
6,999
4,396
Net assets
6,999
Capital and reserves
Called up share capital
2
2
Retained earnings
4,394
6,997
4,396
6,999
Shareholders' funds
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.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Barrie Brigden Director
These financial statements were approved and authorised for issue by the Board on 04 December 2024 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 March 2024
D Q Marina Limited
Notes to the Financial Statements
Statutory Information
D Q Marina Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number
04696121.
Registered address:
Avonside
Upton Road
Defford
Worcestershire
WR8 9BU
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
The financial statements have been prepared under the historical costs convention as modified by the revaluation of certain
assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of 10 years.
Property, plant and equipment
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:
Land and buildings
5% Straight line
Plant and machinery
25% Reducing balance
25% Reducing balance
Motor vehicles
Inventories
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.
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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5
For the year ended 31 March 2024
D Q Marina Limited
Notes to the Financial Statements Continued
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 April 2023
15,000
At 31 March 2024
15,000
Amortisation
At 01 April 2023
15,000
At 31 March 2024
15,000
Net book value
At 31 March 2024
-
At 31 March 2023
-
3. Property, plant and equipment
Total
Motor vehicles
Plant and
machinery
Land and
buildings
£
£
£
£
Cost or valuation
At 01 April 2023
44,807
6,570
25,677
12,560
At 31 March 2024
12,560
25,677
6,570
44,807
Provision for depreciation and impairment
At 01 April 2023
31,701
6,570
23,247
1,884
Charge for year
1,235
-
607
628
At 31 March 2024
32,936
6,570
23,854
2,512
At 31 March 2024
Net book value
10,048
1,823
-
11,871
At 31 March 2023
10,676
2,430
-
13,106
4. Inventories
2023
2024
£
£
Stocks
2,500
1,000
5. Trade and other receivables
2023
2024
£
£
Trade debtors
305
1,711
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6
For the year ended 31 March 2024
D Q Marina Limited
Notes to the Financial Statements Continued
6. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Bank loans and overdraft
900
-
Trade creditors
790
355
Taxation and social security
7,392
8,660
Other creditors
1,198
1,277
10,280
10,292
7. Directors advances and guarantees
8. Average number of persons employed
During the year the average number of employees was 1.
9. Transition to FRS 102
The principal accounting polices applied in the preparation of the financial statements are set out above. These policies have
been consistently applied to all the years presented, unless otherwise stated. No changes have arisen as a result of the
transition to Section 1A of Financial Reporting Standard 102.
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