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Company Registration No. 3977980 (England and Wales)
DJK (CREDITON) LIMITED Unaudited accounts for the year ended 30 April 2024
DJK (CREDITON) LIMITED Unaudited accounts Contents
Page
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DJK (CREDITON) LIMITED Company Information for the year ended 30 April 2024
Directors
K Hoskins D J Hoskins J M Hoskins D M Hoskins
Secretary
D J Hoskins
Company Number
3977980 (England and Wales)
Registered Office
LLOYDS BANK CHAMBERS HIGH STREET CREDITON DEVON EX17 3AH UK
Accountants
H W Martin & Co LLP Lloyds Bank Chambers High Street Crediton Devon EX17 3AH
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DJK (CREDITON) LIMITED Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
150,875 
165,962 
Tangible assets
50,105 
53,108 
Investments
10 
10 
200,990 
219,080 
Current assets
Inventories
35,000 
40,200 
Debtors
275,111 
249,654 
Cash at bank and in hand
33,924 
65,047 
344,035 
354,901 
Creditors: amounts falling due within one year
(303,578)
(296,742)
Net current assets
40,457 
58,159 
Net assets
241,447 
277,239 
Capital and reserves
Called up share capital
380 
380 
Profit and loss account
241,067 
276,859 
Shareholders' funds
241,447 
277,239 
For the year ending 30 April 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 directors acknowledge their 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 of Directors and authorised for issue on 28 January 2025 and were signed on its behalf by
K Hoskins Director Company Registration No. 3977980
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DJK (CREDITON) LIMITED Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
DJK (CREDITON) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 3977980. The registered office is LLOYDS BANK CHAMBERS, HIGH STREET, CREDITON, DEVON, EX17 3AH, UK.
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.
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:
Plant & machinery
15% reducing balance basis
Motor vehicles
20% reducing balance basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2023
271,571 
At 30 April 2024
271,571 
Amortisation
At 1 May 2023
105,609 
Charge for the year
15,087 
At 30 April 2024
120,696 
Net book value
At 30 April 2024
150,875 
At 30 April 2023
165,962 
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DJK (CREDITON) LIMITED Notes to the Accounts for the year ended 30 April 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2023
8,130 
47,947 
61,732 
117,809 
Additions
- 
5,621 
- 
5,621 
At 30 April 2024
8,130 
53,568 
61,732 
123,430 
Depreciation
At 1 May 2023
- 
23,651 
41,050 
64,701 
Charge for the year
- 
4,488 
4,136 
8,624 
At 30 April 2024
- 
28,139 
45,186 
73,325 
Net book value
At 30 April 2024
8,130 
25,429 
16,546 
50,105 
At 30 April 2023
8,130 
24,296 
20,682 
53,108 
6
Investments
Subsidiary undertakings 
£ 
Valuation at 1 May 2023
10 
Valuation at 30 April 2024
10 
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
187,172 
161,715 
Amounts due from group undertakings etc.
85,439 
85,439 
Other debtors
2,500 
2,500 
275,111 
249,654 
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
25,732 
29,644 
Trade creditors
48,364 
57,043 
Taxes and social security
41,362 
24,580 
Other creditors
2,866 
4,384 
Loans from directors
184,774 
180,611 
Accruals
480 
480 
303,578 
296,742 
9
Average number of employees
During the year the average number of employees was 10 (2023: 10).
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