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Company Registration No. 10876322 (England and Wales)
D-b-r & Gifts Ltd Unaudited accounts for the year ended 31 July 2024
D-b-r & Gifts Ltd Unaudited accounts Contents
Page
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D-b-r & Gifts Ltd Company Information for the year ended 31 July 2024
Director
S Helle
Company Number
10876322 (England and Wales)
Registered Office
21 Yew Tree Drive Guildford Surrey GU1 1PD United Kingdom
Accountants
Taxsense 203 West Street Fareham Hants PO16 0EN
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D-b-r & Gifts Ltd Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,618 
3,236 
Current assets
Debtors
145,613 
146,497 
Cash at bank and in hand
3,981 
1,502 
149,594 
147,999 
Creditors: amounts falling due within one year
(58,656)
(55,880)
Net current assets
90,938 
92,119 
Net assets
93,556 
95,355 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
93,555 
95,354 
Shareholders' funds
93,556 
95,355 
For the year ending 31 July 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 12 December 2024 and were signed on its behalf by
S Helle Director Company Registration No. 10876322
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D-b-r & Gifts Ltd Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
D-b-r & Gifts Ltd is a private company, limited by shares, registered in England and Wales, registration number 10876322. The registered office is 21 Yew Tree Drive, Guildford, Surrey, GU1 1PD, United Kingdom.
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
25% Reducing balance
Computer equipment
25% Reducing balance
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2023
1,974 
5,135 
7,109 
Additions
239 
- 
239 
At 31 July 2024
2,213 
5,135 
7,348 
Depreciation
At 1 August 2023
138 
3,735 
3,873 
Charge for the year
507 
350 
857 
At 31 July 2024
645 
4,085 
4,730 
Net book value
At 31 July 2024
1,568 
1,050 
2,618 
At 31 July 2023
1,836 
1,400 
3,236 
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D-b-r & Gifts Ltd Notes to the Accounts for the year ended 31 July 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
867 
1,751 
Amounts due from group undertakings etc.
144,746 
144,746 
145,613 
146,497 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Other creditors
3,737 
3,737 
Loans from directors
54,424 
51,568 
Accruals
495 
575 
58,656 
55,880 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
S Helle
Director Loan Account
(51,568)
(2,975)
(119)
(54,424)
(51,568)
(2,975)
(119)
(54,424)
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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