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REGISTERED NUMBER: 08618242 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Do & El Limited

Do & El Limited (Registered number: 08618242)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Do & El Limited

Company Information
for the Year Ended 31 July 2024







DIRECTOR: Donny Koei





REGISTERED OFFICE: 318 High Street
ORPINGTON
Kent
BR6 0NG





REGISTERED NUMBER: 08618242 (England and Wales)





ACCOUNTANTS: WONG LANGE & CO.
Chartered Certified & Management Accountants
29-30 Frith Street
London
W1D 5LG

Do & El Limited (Registered number: 08618242)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 85,535 83,462
85,535 83,462

CURRENT ASSETS
Stocks 10,000 6,000
Debtors 6 9,933 9,702
Cash at bank and in hand 14,798 40,508
34,731 56,210
CREDITORS
Amounts falling due within one year 7 38,601 47,112
NET CURRENT (LIABILITIES)/ASSETS (3,870 ) 9,098
TOTAL ASSETS LESS CURRENT
LIABILITIES

81,665

92,560

CREDITORS
Amounts falling due after more than one
year

8

84,844

95,492
NET LIABILITIES (3,179 ) (2,932 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (3,180 ) (2,933 )
SHAREHOLDERS' FUNDS (3,179 ) (2,932 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Do & El Limited (Registered number: 08618242)

Balance Sheet - continued
31 July 2024


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 27 April 2025 and were signed by:





Donny Koei - Director


Do & El Limited (Registered number: 08618242)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Do & El Limited 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.

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.

Patents and licences are being amortised evenly over their estimated useful life of five years.

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 etc - 15% on reducing balance

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.

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.

Franchise policy note
Franchise, being the amount paid in 2015, is being amortised with 17% a straight line method.

Do & El Limited (Registered number: 08618242)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2023 - 20 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 August 2023
and 31 July 2024 15,995
AMORTISATION
At 1 August 2023
and 31 July 2024 15,995
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 August 2023 62,811 90,165 152,976
Additions - 5,993 5,993
At 31 July 2024 62,811 96,158 158,969
DEPRECIATION
At 1 August 2023 6,133 63,381 69,514
Charge for year - 3,920 3,920
At 31 July 2024 6,133 67,301 73,434
NET BOOK VALUE
At 31 July 2024 56,678 28,857 85,535
At 31 July 2023 56,678 26,784 83,462

6. DEBTORS
31.7.24 31.7.23
£    £   
Amounts falling due within one year:
Other debtors 933 702

Amounts falling due after more than one year:
Trade debtors 9,000 9,000

Aggregate amounts 9,933 9,702

Do & El Limited (Registered number: 08618242)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 3,164 12,578
Taxation and social security 14,614 21,131
Other creditors 20,823 13,403
38,601 47,112

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Other creditors 84,844 95,492

9. GOING CONCERN

The account has been drawn up on a going concern basis and the director has confirmed that he has enough funds available to inject into the company should it be necessary to the company in order that all other creditors are paid when the liabilities fall due.