1 September 2023 false No description of principal activity Taxfiler 2024.6 11540745business:PrivateLimitedCompanyLtd2023-09-012024-08-31 115407452023-08-31 115407452023-09-012024-08-31 11540745business:AuditExempt-NoAccountantsReport2023-09-012024-08-31 11540745business:FilletedAccounts2023-09-012024-08-31 115407452024-08-31 11540745business:Director12023-09-012024-08-31 11540745business:Director22023-09-012024-08-31 11540745business:RegisteredOffice2023-09-012024-08-31 115407452023-08-31 11540745core:WithinOneYear2024-08-31 11540745core:WithinOneYear2023-08-31 11540745core:AfterOneYear2024-08-31 11540745core:AfterOneYear2023-08-31 11540745core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 11540745core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 11540745core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 11540745core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 11540745core:PreviouslyStatedAmount2024-08-31 11540745core:PreviouslyStatedAmount2023-08-31 11540745business:SmallEntities2023-09-012024-08-31 11540745countries:EnglandWales2023-09-012024-08-31 11540745core:MotorVehicles2023-09-012024-08-31 11540745core:MotorVehicles2023-08-31 11540745core:MotorVehicles2024-08-31 115407452022-09-012023-08-31 iso4217:GBP xbrli:pure
Company Registration No. 11540745 (England and Wales)
D&M LTD Unaudited accounts for the year ended 31 August 2024
D&M LTD Unaudited accounts Contents
Page
- 2 -
D&M LTD Company Information for the year ended 31 August 2024
Directors
DRAGOS DOROFTEI MADALINA DUMA
Company Number
11540745 (England and Wales)
Registered Office
FLAT 32, ARNCROFT COURT, GREAT GALLEY CLOSE BARKING IG11 0XP UNITED KINGDOM
Accountants
EMILIA ACCOUNTANCY LTD 58 STROUD CREDCENT LONDON UK SW15 3EJ
- 3 -
D&M LTD Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
26,506 
33,794 
Current assets
Debtors
1,954 
18,535 
Cash at bank and in hand
14,585 
9,483 
16,539 
28,018 
Creditors: amounts falling due within one year
(17,185)
(25,173)
Net current (liabilities)/assets
(646)
2,845 
Total assets less current liabilities
25,860 
36,639 
Creditors: amounts falling due after more than one year
(13,582)
(24,160)
Net assets
12,278 
12,479 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
12,274 
12,475 
Shareholders' funds
12,278 
12,479 
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 May 2025 and were signed on its behalf by
DRAGOS DOROFTEI Director Company Registration No. 11540745
- 4 -
D&M LTD Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
D&M LTD is a private company, limited by shares, registered in England and Wales, registration number 11540745. The registered office is FLAT 32, ARNCROFT COURT,, GREAT GALLEY CLOSE, BARKING, IG11 0XP, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
VAN CITROEN
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 September 2023
34,388 
At 31 August 2024
34,388 
Depreciation
At 1 September 2023
594 
Charge for the year
7,288 
At 31 August 2024
7,882 
Net book value
At 31 August 2024
26,506 
At 31 August 2023
33,794 
- 5 -
D&M LTD Notes to the Accounts for the year ended 31 August 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
1,185 
- 
Trade debtors
751 
18,517 
Other debtors
18 
18 
1,954 
18,535 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
- 
310 
Taxes and social security
1,696 
1,537 
Loans from directors
15,489 
23,326 
17,185 
25,173 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
13,110 
22,353 
Taxes and social security
472 
1,807 
13,582 
24,160 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
- 6 -