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REGISTERED NUMBER: 08314678 (England and Wales)





















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

DELLA & JAMES LIMITED

DELLA & JAMES LIMITED (REGISTERED NUMBER: 08314678)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DELLA & JAMES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTORS: Mr A Kara
Mrs S Kara
Ms K Kara
Mrs G Mayfield





REGISTERED OFFICE: 1 Horsley Road
Chingford
London
E4 7HX





REGISTERED NUMBER: 08314678 (England and Wales)





ACCOUNTANTS: E R Grove & Co Limited
Grove House
Coombs Wood Court
Steel Park Road
Halesowen
West Midlands
B62 8BF

DELLA & JAMES LIMITED (REGISTERED NUMBER: 08314678)

BALANCE SHEET
30 NOVEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 325,661 325,736

CURRENT ASSETS
Cash at bank 16,175 3,641

CREDITORS
Amounts falling due within one year 5 204,932 203,868
NET CURRENT LIABILITIES (188,757 ) (200,227 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

136,904

125,509

CREDITORS
Amounts falling due after more than one
year

6

(82,926

)

(87,724

)

PROVISIONS FOR LIABILITIES (31 ) -
NET ASSETS 53,947 37,785

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 53,945 37,783
53,947 37,785

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 June 2025 and were signed on its behalf by:





Mr A Kara - Director


DELLA & JAMES LIMITED (REGISTERED NUMBER: 08314678)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

Della & James 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.

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 - 25% on reducing balance
Computer equipment - 33% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

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

DELLA & JAMES LIMITED (REGISTERED NUMBER: 08314678)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

4. TANGIBLE FIXED ASSETS
Freehold Plant and Computer
property machinery equipment Totals
£    £    £    £   
COST
At 1 December 2023
and 30 November 2024 325,500 120 702 326,322
DEPRECIATION
At 1 December 2023 - 69 517 586
Charge for year - 13 62 75
At 30 November 2024 - 82 579 661
NET BOOK VALUE
At 30 November 2024 325,500 38 123 325,661
At 30 November 2023 325,500 51 185 325,736

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,145 4,775
Trade creditors 338 -
Amounts owed to group undertakings 24,000 24,000
Taxation and social security 3,816 2,104
Other creditors 171,633 172,989
204,932 203,868

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 53,323 58,121
Other creditors 29,603 29,603
82,926 87,724