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REGISTERED NUMBER: 03960314 (England and Wales)



















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

D. & A. MEDIA LIMITED

D. & A. MEDIA LIMITED (REGISTERED NUMBER: 03960314)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


D. & A. MEDIA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







Directors: M D Green
Mrs S E K Green





Secretary: Mrs S E K Green





Registered office: Grosvenor House
8-12 Sirdar House
Rayleigh
Essex
SS6 7XF





Registered number: 03960314 (England and Wales)





Accountants: Baverstocks Limited
Chartered Certified Accountants
Dickens House
Guithavon Street
Witham
Essex
CM8 1BJ

D. & A. MEDIA LIMITED (REGISTERED NUMBER: 03960314)

ABRIDGED BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £   
Fixed assets
Intangible assets 4 - -
Tangible assets 5 502,545 503,304
502,545 503,304

Current assets
Stocks 123,876 162,550
Debtors 231,274 129,851
Cash at bank and in hand 5,272 10,075
360,422 302,476
Creditors
Amounts falling due within one year 812,421 631,858
Net current liabilities (451,999 ) (329,382 )
Total assets less current liabilities 50,546 173,922

Creditors
Amounts falling due after more than one
year

(60,813

)

(144,407

)

Provisions for liabilities (10,021 ) (24,272 )
Net (liabilities)/assets (20,288 ) 5,243

Capital and reserves
Called up share capital 100 100
Retained earnings (20,388 ) 5,143
Shareholders' funds (20,288 ) 5,243

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 directors acknowledge their 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.

D. & A. MEDIA LIMITED (REGISTERED NUMBER: 03960314)

ABRIDGED 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 July 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2025 and were signed on its behalf by:





M D Green - Director


D. & A. MEDIA LIMITED (REGISTERED NUMBER: 03960314)

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

1. Statutory information

D. & A. Media 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 represents net invoiced sales of goods and services, excluding value added tax.


Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2000, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to Property - 20% on cost
Plant and Machinery - 33% on cost less estimated residual valu and 15% on reducing balance
Motor Vehicles - 25% on reducing balance
Office Equipment - 100% on cost and 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. Employees and directors

The average number of employees during the year was 9 (2023 - 9 ) .

D. & A. MEDIA LIMITED (REGISTERED NUMBER: 03960314)

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

4. Intangible fixed assets
Totals
£   
Cost
At 1 August 2023
and 31 July 2024 13,750
Amortisation
At 1 August 2023
and 31 July 2024 13,750
Net book value

At 31 July 2024 -
At 31 July 2023 -

5. Tangible fixed assets
Totals
£   
Cost
At 1 August 2023 892,659
Additions 5,527
At 31 July 2024 898,186
Depreciation
At 1 August 2023 389,355
Charge for year 6,286
At 31 July 2024 395,641
Net book value
At 31 July 2024 502,545
At 31 July 2023 503,304

D. & A. MEDIA LIMITED (REGISTERED NUMBER: 03960314)

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

5. Tangible fixed assets - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
Cost
At 1 August 2023 118,701
Transfer to ownership (23,768 )
At 31 July 2024 94,933
Depreciation
At 1 August 2023 53,561
Charge for year 9,925
Transfer to ownership (11,768 )
At 31 July 2024 51,718
Net book value
At 31 July 2024 43,215
At 31 July 2023 65,140

6. Secured debts

The following secured debts are included within creditors:

2024 2023
£    £   
Bank overdrafts 11,463 27,661
Bank loans 46,858 46,858
Hire purchase contracts 53,709 68,825
112,030 143,344

The bank overdraft is secured by a personal guarantee of the Directors of the Company.

7. Other financial commitments

The company has financial commitments of £nil (2023: £615) in relation to non cancellable lease agreements for office equipment.

8. Directors' advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 July 2024 and 31 July 2023:

2024 2023
£    £   
M D Green
Balance outstanding at start of year 53,691 -
Amounts advanced 273,452 53,691
Amounts repaid (271,504 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 55,639 53,691