IRIS Accounts Production v25.1.3.33 11806492 director 1.3.23 30.11.23 30.11.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh118064922023-02-28118064922023-11-30118064922023-03-012023-11-30118064922022-02-28118064922022-03-012023-02-28118064922023-02-2811806492ns15:EnglandWales2023-03-012023-11-3011806492ns14:PoundSterling2023-03-012023-11-3011806492ns10:Director12023-03-012023-11-3011806492ns10:PrivateLimitedCompanyLtd2023-03-012023-11-3011806492ns10:SmallEntities2023-03-012023-11-3011806492ns10:AuditExempt-NoAccountantsReport2023-03-012023-11-3011806492ns10:SmallCompaniesRegimeForDirectorsReport2023-03-012023-11-3011806492ns10:SmallCompaniesRegimeForAccounts2023-03-012023-11-3011806492ns10:FullAccounts2023-03-012023-11-301180649212023-03-012023-11-3011806492ns10:RegisteredOffice2023-03-012023-11-3011806492ns5:CurrentFinancialInstruments2023-11-3011806492ns5:CurrentFinancialInstruments2023-02-2811806492ns5:Non-currentFinancialInstruments2023-11-3011806492ns5:Non-currentFinancialInstruments2023-02-2811806492ns5:ShareCapital2023-11-3011806492ns5:ShareCapital2023-02-2811806492ns5:RetainedEarningsAccumulatedLosses2023-11-3011806492ns5:RetainedEarningsAccumulatedLosses2023-02-2811806492ns5:NetGoodwill2023-03-012023-11-3011806492ns5:IntangibleAssetsOtherThanGoodwill2023-03-012023-11-3011806492ns5:FurnitureFittings2023-03-012023-11-3011806492ns5:ComputerEquipment2023-03-012023-11-3011806492ns5:NetGoodwill2023-02-2811806492ns5:NetGoodwill2023-11-3011806492ns5:NetGoodwill2023-02-2811806492ns5:FurnitureFittings2023-02-2811806492ns5:ComputerEquipment2023-02-2811806492ns5:FurnitureFittings2023-11-3011806492ns5:ComputerEquipment2023-11-3011806492ns5:FurnitureFittings2023-02-2811806492ns5:ComputerEquipment2023-02-2811806492ns5:WithinOneYearns5:CurrentFinancialInstruments2023-11-3011806492ns5:WithinOneYearns5:CurrentFinancialInstruments2023-02-28
REGISTERED NUMBER: 11806492 (England and Wales)















Unaudited Financial Statements

for the Period 1 March 2023 to 30 November 2023

for

D & D Hythe Ltd

D & D Hythe Ltd (Registered number: 11806492)






Contents of the Financial Statements
for the Period 1 March 2023 to 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D & D Hythe Ltd

Company Information
for the Period 1 March 2023 to 30 November 2023







DIRECTOR: D D Panjganj





REGISTERED OFFICE: 130 Bournemouth Road
Chandler's Ford
Eastleigh
Hampshire
SO53 3AL





REGISTERED NUMBER: 11806492 (England and Wales)





ACCOUNTANTS: CBM Accountants Limited
130 Bournemouth Road
Chandler's Ford
Eastleigh
Hampshire
SO53 3AL

D & D Hythe Ltd (Registered number: 11806492)

Balance Sheet
30 November 2023

2023 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 5,250 6,000
Tangible assets 5 37,668 44,374
42,918 50,374

CURRENT ASSETS
Stocks 2,750 -
Debtors 6 52,929 70,601
Cash at bank 3,828 1,987
59,507 72,588
CREDITORS
Amounts falling due within one year 7 50,586 45,775
NET CURRENT ASSETS 8,921 26,813
TOTAL ASSETS LESS CURRENT
LIABILITIES

51,839

77,187

CREDITORS
Amounts falling due after more than one
year

8

(28,207

)

(53,207

)

PROVISIONS FOR LIABILITIES (7,157 ) (8,431 )
NET ASSETS 16,475 15,549

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 16,375 15,449
16,475 15,549

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2023 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.

D & D Hythe Ltd (Registered number: 11806492)

Balance Sheet - continued
30 November 2023


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 30 April 2025 and were signed by:





D D Panjganj - Director


D & D Hythe Ltd (Registered number: 11806492)

Notes to the Financial Statements
for the Period 1 March 2023 to 30 November 2023

1. STATUTORY INFORMATION

D & D Hythe Ltd 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, 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.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33.33% on cost

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 period 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 period 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.

D & D Hythe Ltd (Registered number: 11806492)

Notes to the Financial Statements - continued
for the Period 1 March 2023 to 30 November 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
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 period was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2023
and 30 November 2023 10,000
AMORTISATION
At 1 March 2023 4,000
Charge for period 750
At 30 November 2023 4,750
NET BOOK VALUE
At 30 November 2023 5,250
At 28 February 2023 6,000

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 March 2023
and 30 November 2023 94,875 249 95,124
DEPRECIATION
At 1 March 2023 50,584 166 50,750
Charge for period 6,644 62 6,706
At 30 November 2023 57,228 228 57,456
NET BOOK VALUE
At 30 November 2023 37,647 21 37,668
At 28 February 2023 44,291 83 44,374

D & D Hythe Ltd (Registered number: 11806492)

Notes to the Financial Statements - continued
for the Period 1 March 2023 to 30 November 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Amounts owed by participating interests - 17,672
Other debtors 52,929 52,929
52,929 70,601

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Bank loans and overdrafts - 10,000
Trade creditors 9,947 7,223
Amounts owed to participating interests 33,866 2,295
Taxation and social security 5,061 4,502
Other creditors 1,712 21,755
50,586 45,775

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2023
£    £   
Bank loans - 25,000
Other creditors 28,207 28,207
28,207 53,207