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REGISTERED NUMBER: 07736807 (England and Wales)

















D&H Autos Limited

Financial Statements

for the Year Ended 31 August 2024






D&H Autos Limited (Registered number: 07736807)

Contents of the Financial Statements
for the year ended 31 August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D&H Autos Limited

Company Information
for the year ended 31 August 2024







DIRECTORS: W Doward
S Hewer



REGISTERED OFFICE: 24 Cornwall Road
Dorchester
Dorset
DT1 1RX



REGISTERED NUMBER: 07736807 (England and Wales)



ACCOUNTANTS: Read Woodruff
Chartered Accountants
24 Cornwall Road
Dorchester
Dorset
DT1 1RX



BANKERS: Lloyds Bank plc
1 High West Street
Dorchester
Dorset
DT1 1UG

D&H Autos Limited (Registered number: 07736807)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 23,239 28,403
Tangible assets 5 23,384 17,521
46,623 45,924

CURRENT ASSETS
Stocks 4,700 4,896
Debtors 6 13,084 12,261
Cash at bank and in hand 71,786 78,333
89,570 95,490
CREDITORS
Amounts falling due within one year 7 116,709 121,755
NET CURRENT LIABILITIES (27,139 ) (26,265 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

19,484

19,659

PROVISIONS FOR LIABILITIES 4,525 3,382
NET ASSETS 14,959 16,277

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 14,859 16,177
SHAREHOLDERS' FUNDS 14,959 16,277

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

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

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 Board of Directors and authorised for issue on 3 May 2025 and were signed on its behalf by:




W Doward - Director



S Hewer - Director


D&H Autos Limited (Registered number: 07736807)

Notes to the Financial Statements
for the year ended 31 August 2024


1. STATUTORY INFORMATION

D&H Autos 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of businesses in 2012 and 2019, is amortised evenly over an estimated useful life of 10 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.
Plant and machinery - 15% on reducing balance
Office equipment - 15% on reducing balance
Motor vehicles - 25% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 7 ) .

D&H Autos Limited (Registered number: 07736807)

Notes to the Financial Statements - continued
for the year ended 31 August 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 103,942
AMORTISATION
At 1 September 2023 75,539
Charge for year 5,164
At 31 August 2024 80,703
NET BOOK VALUE
At 31 August 2024 23,239
At 31 August 2023 28,403

5. TANGIBLE FIXED ASSETS
Plant and Office Motor
machinery equipment vehicles Totals
£    £    £    £   
COST
At 1 September 2023 43,613 834 950 45,397
Additions 9,993 - - 9,993
At 31 August 2024 53,606 834 950 55,390
DEPRECIATION
At 1 September 2023 26,482 477 917 27,876
Charge for year 4,068 54 8 4,130
At 31 August 2024 30,550 531 925 32,006
NET BOOK VALUE
At 31 August 2024 23,056 303 25 23,384
At 31 August 2023 17,131 357 33 17,521

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 2,875 2,875
Prepayments and accrued income 10,209 9,386
13,084 12,261

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 13,690 17,811
UK corporation tax 10,152 12,025
Tax and social security costs 11,277 12,050
Other creditors 868 926
Directors' current accounts 77,917 76,317
Accruals and deferred income 2,805 2,626
116,709 121,755

8. OTHER FINANCIAL COMMITMENTS

The company has future operating lease commitments totalling £10,482.