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REGISTERED NUMBER: OC317749 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

D & K AUTOS LLP

D & K AUTOS LLP (REGISTERED NUMBER: OC317749)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D & K AUTOS LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DESIGNATED MEMBERS: ALN Garages Limited
The Tyre Warehouse Brackley Limited





REGISTERED OFFICE: 114 High Street
Cranfield
Bedfordshire
MK43 0DG





REGISTERED NUMBER: OC317749 (England and Wales)





ACCOUNTANTS: JVCA Ltd, Chartered Accountants
114 High Street
Cranfield
MK43 0DG

D & K AUTOS LLP (REGISTERED NUMBER: OC317749)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 586 3,348
586 3,348

CURRENT ASSETS
Stocks 16,756 11,450
Debtors 6 2,356 9,440
Cash at bank 102,175 87,475
121,287 108,365
CREDITORS
Amounts falling due within one year 7 (295,462 ) (159,893 )
NET CURRENT ASSETS 416,749 268,258
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

417,335

271,606

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

417,335

271,606

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 417,335 271,606

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2024.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

D & K AUTOS LLP (REGISTERED NUMBER: OC317749)

BALANCE SHEET - continued
31 MARCH 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 27 December 2024 and were signed by:





ALN Garages Limited - Designated member

D & K AUTOS LLP (REGISTERED NUMBER: OC317749)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

D & K Autos LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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 2006, is being amortised evenly over its estimated useful life of three 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.
Plant and machinery etc - 20% on cost

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

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 5 (2023 - 5 ) .

D & K AUTOS LLP (REGISTERED NUMBER: OC317749)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 10,000
AMORTISATION
At 1 April 2023
and 31 March 2024 10,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 90,546 3,990 94,536
DEPRECIATION
At 1 April 2023 87,697 3,491 91,188
Charge for year 2,263 499 2,762
At 31 March 2024 89,960 3,990 93,950
NET BOOK VALUE
At 31 March 2024 586 - 586
At 31 March 2023 2,849 499 3,348

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,356 3,252
Staff Loan - 5,779
Prepayments - 409
2,356 9,440

D & K AUTOS LLP (REGISTERED NUMBER: OC317749)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 26,584 26,078
Social security and other taxes 4,685 -
Pensions Payable 995 -
VAT 12,770 13,014
Other creditors 81 -
D&K - ALN Account (133,499 ) (30,953 )
The Tyre Warehouse Account 54,695 54,695
Kalji Ltd (247,368 ) (210,768 )
Bucks Horse Box Hire Ltd (26,058 ) (23,291 )
Accrued expenses 11,653 11,332
(295,462 ) (159,893 )

8. LOANS AND OTHER DEBTS DUE TO MEMBERS

The loans due from members would rank last in relation to other creditors as the member is the ultimate controlling party.

9. RELATED PARTY DISCLOSURES

D&K Autos LLP is controlled by the directors of ALN Garages Ltd & The Tyre Warehouse Brackley Ltd.

The directors of these companies are Mr A Goodey & Mrs K Goodey.