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A-Z D&F HOLDINGS LIMITED

Registered Number
15154477
(England and Wales)

Unaudited Financial Statements for the Period ended
31 October 2024

A-Z D&F HOLDINGS LIMITED
Company Information
for the period from 21 September 2023 to 31 October 2024

Director

Mr A Woods

Registered Address

12 Tentercroft Street
Lincoln
LN5 7DB

Place of Business

Tally Ho Yard

Lincoln Road

Blankney

Lincoln

LN4 3AZ


Registered Number

15154477 (England and Wales)
A-Z D&F HOLDINGS LIMITED
Balance Sheet as at
31 October 2024

Notes

2024

£

£

Fixed assets
Investments3201
201
Current assets
Debtors42,001
Cash at bank and on hand80
2,081
Creditors amounts falling due within one year5(2,102)
Net current assets (liabilities)(21)
Total assets less current liabilities180
Net assets180
Capital and reserves
Called up share capital100
Profit and loss account80
Shareholders' funds180
The financial statements were approved and authorised for issue by the Director on 2 April 2025, and are signed on its behalf by:
Mr A Woods
Director
Registered Company No. 15154477
A-Z D&F HOLDINGS LIMITED
Notes to the Financial Statements
for the period ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Dividend income
Dividend income is recognised when the right to receive payment is established.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. The company has two 100% owned subsidiaries A - Z Design Solutions Limited and A-Z Major Projects Limited. The company owns 91% of A-Z Furniture Solutions Limited. The registered offices for all of the group companies is 12 Tentercroft Street, Lincoln, LN5 7DB. The principal activity of A - Z Design Solutions Limited is laboratory equipment and furniture installation. The principal activity of A-Z Major Projects Limited is a dormant company. The principle activity of A-Z Furniture Solutions Limited is furniture and appliance installation.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

2024
Average number of employees during the year2
3.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
Additions201201
At 31 October 24201201
Net book value
At 31 October 24201201

Notes

1Investments in group undertakings and participating interests
4.Debtors: amounts due within one year

2024

£
Amounts owed by group undertakings1,821
Other debtors180
Total2,001
5.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables1,101
Other creditors101
Accrued liabilities and deferred income900
Total2,102
6.Further information regarding the company's financial position
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.