2023-07-01 2024-06-30 false Capium Accounts Production 1.1 13485408 2023-07-01 2024-06-30 13485408 bus:FullAccounts 2023-07-01 2024-06-30 13485408 bus:FRS102 2023-07-01 2024-06-30 13485408 bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 13485408 bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 13485408 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 13485408 2023-07-01 2024-06-30 13485408 2024-06-30 13485408 bus:RegisteredOffice 2023-07-01 2024-06-30 13485408 core:WithinOneYear 2024-06-30 13485408 core:AfterOneYear 2024-06-30 13485408 1 2023-07-01 2024-06-30 13485408 bus:Director1 2023-07-01 2024-06-30 13485408 bus:Director1 2024-06-30 13485408 bus:Director1 2022-07-01 2023-06-30 13485408 2022-07-01 13485408 bus:LeadAgentIfApplicable 2023-07-01 2024-06-30 13485408 2022-07-01 2023-06-30 13485408 2023-06-30 13485408 core:WithinOneYear 2023-06-30 13485408 core:AfterOneYear 2023-06-30 13485408 bus:EntityAccountantsOrAuditors 2022-07-01 2023-06-30 13485408 bus:OrdinaryShareClass1 2023-07-01 2024-06-30 13485408 bus:OrdinaryShareClass1 2024-06-30 13485408 bus:OrdinaryShareClass1 2022-07-01 2023-06-30 13485408 bus:OrdinaryShareClass1 2023-06-30 13485408 core:FurnitureFittings 2023-07-01 2024-06-30 13485408 core:FurnitureFittings 2024-06-30 13485408 core:FurnitureFittings 2023-06-30 13485408 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-06-30 13485408 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-06-30 13485408 core:CostValuation core:Non-currentFinancialInstruments 2024-06-30 13485408 core:CostValuation core:Non-currentFinancialInstruments 2023-06-30 13485408 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-06-30 13485408 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-06-30 13485408 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-06-30 13485408 core:Non-currentFinancialInstruments 2024-06-30 13485408 core:Non-currentFinancialInstruments 2023-06-30 13485408 core:ShareCapital 2024-06-30 13485408 core:ShareCapital 2023-06-30 13485408 core:RetainedEarningsAccumulatedLosses 2024-06-30 13485408 core:RetainedEarningsAccumulatedLosses 2023-06-30 13485408 dpl:Item1 2023-07-01 13485408 dpl:Item1 2024-06-30 13485408 dpl:Item1 2022-07-01 13485408 dpl:Item1 2023-06-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 13485408
England and Wales

 

 

 


Filleted Accounts


for the year ended 30 June 2024

for

D J AUTOREPAIR NW LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 33,750   
33,750   
Current assets      
Cash at bank and in hand   100 
Creditors: amount falling due within one year 4 (40,087)  
Net current assets (40,087)   100 
 
Total assets less current liabilities (6,337)   100 
Provisions for liabilities 5 (914)  
Net assets (7,251)   100 
 

Capital and reserves
     
Called up share capital 6 100    100 
Profit and loss account (7,351)  
Shareholders' funds (7,251)   100 
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 13 June 2025 and were signed by:


-------------------------------
John Graham
Director
1
General Information
D J Autorepair NW Ltd is a private company, limited by shares, registered in England and Wales, registration number 13485408, registration address 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 July 2023  
Additions 45,000    45,000 
Disposals  
At 30 June 2024 45,000    45,000 
Depreciation
At 01 July 2023  
Charge for year 11,250    11,250 
On disposals  
At 30 June 2024 11,250    11,250 
Net book values
Closing balance as at 30 June 2024 33,750    33,750 
Opening balance as at 01 July 2023  


4.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 600   
PAYE & Social Security 46   
Directors' Current Accounts 39,441   
40,087   

5.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 914   
914   

6.

Share Capital

Authorised
100 Ordinary shares of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

2