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REGISTERED NUMBER: 07610671 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Due Passi Ltd

Due Passi Ltd (Registered number: 07610671)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Due Passi Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Ms R Pozzi





SECRETARY:





REGISTERED OFFICE: 46 Church Street
Twickenham
TW1 3NR





REGISTERED NUMBER: 07610671 (England and Wales)





ACCOUNTANTS: Brookstone Accountancy Limited
3rd Floor
207 Regent Street
London
W1B 3HH

Due Passi Ltd (Registered number: 07610671)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 15,619 23,710
15,619 23,710

CURRENT ASSETS
Stocks 12,500 12,500
Debtors 6 2,612 8,556
Prepayments and accrued income 540 1,922
Cash at bank and in hand 215,262 194,556
230,914 217,534
CREDITORS
Amounts falling due within one year 7 47,649 42,112
NET CURRENT ASSETS 183,265 175,422
TOTAL ASSETS LESS CURRENT
LIABILITIES

198,884

199,132

PROVISIONS FOR LIABILITIES 1,132 1,593
NET ASSETS 197,752 197,539

CAPITAL AND RESERVES
Called up share capital 9 4 4
Retained earnings 197,748 197,535
SHAREHOLDERS' FUNDS 197,752 197,539

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 17 January 2025 and were signed by:





Ms R Pozzi - Director


Due Passi Ltd (Registered number: 07610671)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Due Passi Ltd 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.

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 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 0, 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 - 25% on cost
Fixtures and fittings - 33% on cost
Motor vehicles - 20% on cost
Computer equipment - 25% 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.

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.

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 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.

Due Passi Ltd (Registered number: 07610671)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 3,000
AMORTISATION
At 1 May 2023
and 30 April 2024 3,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 May 2023 20,000 20,038 3,350
Additions - 970 1,564
At 30 April 2024 20,000 21,008 4,914
DEPRECIATION
At 1 May 2023 20,000 12,883 3,350
Charge for year - 4,452 516
At 30 April 2024 20,000 17,335 3,866
NET BOOK VALUE
At 30 April 2024 - 3,673 1,048
At 30 April 2023 - 7,155 -

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2023 27,245 2,794 73,427
Additions - - 2,534
At 30 April 2024 27,245 2,794 75,961
DEPRECIATION
At 1 May 2023 10,898 2,586 49,717
Charge for year 5,449 208 10,625
At 30 April 2024 16,347 2,794 60,342
NET BOOK VALUE
At 30 April 2024 10,898 - 15,619
At 30 April 2023 16,347 208 23,710

Due Passi Ltd (Registered number: 07610671)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 762 6,566
Other debtors 1,850 1,850
VAT - 140
2,612 8,556

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 21,321 23,432
Tax 21,285 15,047
Social security and other taxes 1,290 1,433
VAT 1,553 -
Other creditors 2,200 2,200
47,649 42,112

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.4.24 30.4.23
£    £   
Within one year 16,000 16,000

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
4 Ordinary £ 1 4 4

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms R Pozzi.