IRIS Accounts Production v24.3.2.46 03847732 director 1.4.23 31.3.24 31.3.24 No description of principal activity 0 false true false false true true Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh038477322023-03-31038477322024-03-31038477322023-04-012024-03-31038477322022-03-31038477322022-04-012023-03-31038477322023-03-3103847732ns15:EnglandWales2023-04-012024-03-3103847732ns14:PoundSterling2023-04-012024-03-3103847732ns10:Director12023-04-012024-03-3103847732ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3103847732ns10:SmallEntities2023-04-012024-03-3103847732ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3103847732ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3103847732ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3103847732ns10:FullAccounts2023-04-012024-03-3103847732ns10:OrdinaryShareClass12023-04-012024-03-3103847732ns10:RegisteredOffice2023-04-012024-03-3103847732ns5:ShareCapital2024-03-3103847732ns5:ShareCapital2023-03-3103847732ns5:SharePremium2024-03-3103847732ns5:SharePremium2023-03-3103847732ns5:RetainedEarningsAccumulatedLosses2024-03-3103847732ns5:RetainedEarningsAccumulatedLosses2023-03-3103847732ns10:OrdinaryShareClass12024-03-31
REGISTERED NUMBER: 03847732 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

DIGITAL CLASSICS DISTRIBUTION (TWO)
LIMITED

DIGITAL CLASSICS DISTRIBUTION (TWO)
LIMITED (REGISTERED NUMBER: 03847732)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

DIGITAL CLASSICS DISTRIBUTION (TWO)
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: Mr S P Ayton





REGISTERED OFFICE: 2 Kingdom Street
London
W2 6JP





REGISTERED NUMBER: 03847732 (England and Wales)

DIGITAL CLASSICS DISTRIBUTION (TWO)
LIMITED (REGISTERED NUMBER: 03847732)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £   
TOTAL ASSETS LESS CURRENT LIABILITIES - -

CAPITAL AND RESERVES
Called up share capital 4 65 65
Share premium 50,546 50,546
Retained earnings (50,611 ) (50,611 )
SHAREHOLDERS' FUNDS - -

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 31 March 2024.

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 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 6 March 2025 and were signed by:





Mr S P Ayton - Director


DIGITAL CLASSICS DISTRIBUTION (TWO)
LIMITED (REGISTERED NUMBER: 03847732)

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


1. STATUTORY INFORMATION

Digital Classics Distribution (Two) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Kingdom Street, London, W2 6JP.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company was dormant throughout the current year and previous year.

Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 1 ).

4. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
6,500 Ordinary 1p 65 65

5. RELATED PARTY TRANSACTIONS

The company has taken advantage of the exemption available in accordance with FRS 102 Section 33 'Related party disclosures' not to disclose transactions entered into between two or more members of a group, with companies which are wholly owned subsidiary undertakings of the group.

DIGITAL CLASSICS DISTRIBUTION (TWO)
LIMITED (REGISTERED NUMBER: 03847732)

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


6. PARENT COMPANY

The parent of the smallest group for which consolidated accounts are drawn up, of which this company is a member, is N.B.D. Holdings Limited, a company registered in England and Wales. The immediate parent company is N.B.D. Holdings Limited and a copy of the group financial statements may be obtained from 6th Floor, 2 Kingdom Street, London, England, W2 6JP.