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Company Registration No. 11976166 (England and Wales)
D&T London Ltd Unaudited accounts for the year ended 31 May 2024
D&T London Ltd Unaudited accounts Contents
Page
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D&T London Ltd Company Information for the year ended 31 May 2024
Director
Murat TOGUZ
Company Number
11976166 (England and Wales)
Registered Office
83 St Ann's Road London N15 6NJ England
Accountants
DNG Associates 214 Baker Street Enfield London EN1 3JT
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D&T London Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
7,251 
7,751 
Tangible assets
75,890 
83,040 
83,141 
90,791 
Current assets
Inventories
62,755 
63,320 
Debtors
6,000 
6,000 
Cash at bank and in hand
27,773 
16,582 
96,528 
85,902 
Creditors: amounts falling due within one year
(154,898)
(128,667)
Net current liabilities
(58,370)
(42,765)
Total assets less current liabilities
24,771 
48,026 
Creditors: amounts falling due after more than one year
(14,434)
(28,893)
Net assets
10,337 
19,133 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
10,237 
19,033 
Shareholders' funds
10,337 
19,133 
For the year ending 31 May 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 January 2025 and were signed on its behalf by
Murat TOGUZ Director Company Registration No. 11976166
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D&T London Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
D&T London Ltd is a private company, limited by shares, registered in England and Wales, registration number 11976166. The registered office is 83 St Ann's Road, London, N15 6NJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
8 years - straight line basis
Fixtures & fittings
20 years - straight line basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Leased assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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D&T London Ltd Notes to the Accounts for the year ended 31 May 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2023
10,000 
At 31 May 2024
10,000 
Amortisation
At 1 June 2023
2,249 
Charge for the year
500 
At 31 May 2024
2,749 
Net book value
At 31 May 2024
7,251 
At 31 May 2023
7,751 
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
25,000 
80,496 
105,496 
At 31 May 2024
25,000 
80,496 
105,496 
Depreciation
At 1 June 2023
9,375 
13,081 
22,456 
Charge for the year
3,125 
4,025 
7,150 
At 31 May 2024
12,500 
17,106 
29,606 
Net book value
At 31 May 2024
12,500 
63,390 
75,890 
At 31 May 2023
15,625 
67,415 
83,040 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
6,000 
6,000 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
3,289 
2,126 
Obligations under finance leases and hire purchase contracts
5,780 
5,780 
Trade creditors
2,191 
2,550 
Taxes and social security
15,260 
6,577 
Other creditors
118,028 
101,284 
Accruals
350 
350 
154,898 
128,667 
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D&T London Ltd Notes to the Accounts for the year ended 31 May 2024
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
10,000 
20,000 
Obligations under finance leases and hire purchase contracts
4,434 
8,893 
14,434 
28,893 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Transactions with related parties
Included within other creditors is an amount of £118,028 (2023: £101,284) due to its director. There are no terms as to interest or repayment in respect of this balance.
11
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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