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Registered number: 12720736
DC&JV Holdings Ltd
Unaudited Financial Statements
For the Period 1 March 2025 to 16 March 2025
HB Counters - Essex Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12720736
16 March 2025 28 February 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 11,816 11,016
Investments 6 22 22
11,838 11,038
CURRENT ASSETS
Debtors 7 - 2,490
Cash at bank and in hand 61,267 60,564
61,267 63,054
Creditors: Amounts Falling Due Within One Year 8 (800 ) (1,787 )
NET CURRENT ASSETS (LIABILITIES) 60,467 61,267
TOTAL ASSETS LESS CURRENT LIABILITIES 72,305 72,305
NET ASSETS 72,305 72,305
CAPITAL AND RESERVES
Called up share capital 9 100 100
Share premium account 313,862 313,862
Profit and Loss Account (241,657 ) (241,657 )
SHAREHOLDERS' FUNDS 72,305 72,305
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Page 2
For the period ending 16 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr D M Cachia
Director
28/05/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DC&JV Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12720736 . The registered office is 20 Chadwick Road, Westcliff-On-Sea, Essex, SS0 8LS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the company has ceased trading and the directors intend place the company into liquidation.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 3 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2025: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 March 2025 623,510
As at 16 March 2025 623,510
Amortisation
As at 1 March 2025 623,510
As at 16 March 2025 623,510
Net Book Value
As at 16 March 2025 -
As at 1 March 2025 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2025 13,750 7,692 21,442
Additions 800 - 800
As at 16 March 2025 14,550 7,692 22,242
Depreciation
As at 1 March 2025 5,371 5,055 10,426
As at 16 March 2025 5,371 5,055 10,426
Net Book Value
As at 16 March 2025 9,179 2,637 11,816
As at 1 March 2025 8,379 2,637 11,016
6. Investments
Unlisted
£
Cost
As at 1 March 2025 22
As at 16 March 2025 22
Provision
As at 1 March 2025 -
As at 16 March 2025 -
Net Book Value
As at 16 March 2025 22
As at 1 March 2025 22
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Page 5
7. Debtors
16 March 2025 28 February 2025
£ £
Due within one year
Trade debtors - 2,490
8. Creditors: Amounts Falling Due Within One Year
16 March 2025 28 February 2025
£ £
Corporation tax - 1,332
VAT 800 299
Director's loan account - 156
800 1,787
9. Share Capital
16 March 2025 28 February 2025
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
DJ & TC Holdings LtdSubsidiary companyDividends received £0 (2025: £11,563)

DJ & TC Holdings Ltd

Subsidiary company

Dividends received £0 (2025: £11,563)

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