IRIS Accounts Production v25.1.0.734 05288876 director 1.7.23 30.6.24 30.6.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh052888762023-06-30052888762024-06-30052888762023-07-012024-06-30052888762022-06-30052888762022-07-012023-06-30052888762023-06-3005288876ns15:EnglandWales2023-07-012024-06-3005288876ns14:PoundSterling2023-07-012024-06-3005288876ns10:Director12023-07-012024-06-3005288876ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3005288876ns10:SmallEntities2023-07-012024-06-3005288876ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3005288876ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3005288876ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3005288876ns10:FullAccounts2023-07-012024-06-3005288876ns10:CompanySecretary12023-07-012024-06-3005288876ns10:RegisteredOffice2023-07-012024-06-3005288876ns5:CurrentFinancialInstruments2024-06-3005288876ns5:CurrentFinancialInstruments2023-06-3005288876ns5:ShareCapital2024-06-3005288876ns5:ShareCapital2023-06-3005288876ns5:RetainedEarningsAccumulatedLosses2024-06-3005288876ns5:RetainedEarningsAccumulatedLosses2023-06-3005288876ns5:PlantMachinery2023-06-3005288876ns5:PlantMachinery2023-07-012024-06-3005288876ns5:PlantMachinery2024-06-3005288876ns5:PlantMachinery2023-06-3005288876ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3005288876ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-30
REGISTERED NUMBER: 05288876 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

D J J ASSOCIATES LIMITED

D J J ASSOCIATES LIMITED (REGISTERED NUMBER: 05288876)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D J J ASSOCIATES LIMITED

COMPANY INFORMATION
for the Year Ended 30 JUNE 2024







DIRECTOR: B S O'Sullivan





SECRETARY: Mrs A V O'Sullivan





REGISTERED OFFICE: The Paddocks
Ashburnham Drive
Wakters Ash
Buckinghamshire
HP14 4UD





REGISTERED NUMBER: 05288876 (England and Wales)





ACCOUNTANTS: O'Sullivan & Co
Chartered Certified Accountants
The Paddocks
Ashburnham Drive
Walters Ash
Buckinghamshire
HP14 4UD

D J J ASSOCIATES LIMITED (REGISTERED NUMBER: 05288876)

BALANCE SHEET
30 JUNE 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 24,623 29,102
Investments 5 1 1
24,624 29,103

CURRENT ASSETS
Debtors 6 437,547 482,949
Cash at bank 133,264 119,066
570,811 602,015
CREDITORS
Amounts falling due within one year 7 5,779 6,047
NET CURRENT ASSETS 565,032 595,968
TOTAL ASSETS LESS CURRENT
LIABILITIES

589,656

625,071

PROVISIONS FOR LIABILITIES 3,602 5,529
NET ASSETS 586,054 619,542

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 585,954 619,442
SHAREHOLDERS' FUNDS 586,054 619,542

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

D J J ASSOCIATES LIMITED (REGISTERED NUMBER: 05288876)

BALANCE SHEET - continued
30 JUNE 2024


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 director and authorised for issue on 17 June 2025 and were signed by:





B S O'Sullivan - Director


D J J ASSOCIATES LIMITED (REGISTERED NUMBER: 05288876)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 JUNE 2024


1. STATUTORY INFORMATION

D J J Associates 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

Summary of significant accounting polices and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 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, except that as disclosed in the accounting policies certain items are shown at fair value.

Going Concern
The financial statements have been prepared on a going concern basis.

Preparation of consolidated financial statements
The financial statements contain information about D J J Associates Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
In respect of contracts for on-going services, turnover represents the value of work done in the period, including estimates of amounts not invoiced and payments received on account. Turnover in respect of contracts for on-going services is recognised by reference to the stage of completion.

Tangible fixed assets
Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class Depreciation method and rate
Plant and machinery 15-25% reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.


D J J ASSOCIATES LIMITED (REGISTERED NUMBER: 05288876)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 JUNE 2024


2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Cash and cash equivalents
Cash and cash equivalents comprise cash on hand.

Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised at the transaction price less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised at the transaction price.

Share capital
Ordinary shares are classified as equity.

D J J ASSOCIATES LIMITED (REGISTERED NUMBER: 05288876)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 JUNE 2024


2. ACCOUNTING POLICIES - continued

Dividends
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.

Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023
and 30 June 2024 114,074
DEPRECIATION
At 1 July 2023 84,972
Charge for year 4,479
At 30 June 2024 89,451
NET BOOK VALUE
At 30 June 2024 24,623
At 30 June 2023 29,102

5. FIXED ASSET INVESTMENTS

The company owns 100% of the issued share capital of Over 65 Projects Limited, a company incorporated in England and Wales.This company is dormant.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Amounts to be invoiced to clients 50,890 61,680
Amounts owed by related companies 386,657 421,269
437,547 482,949

D J J ASSOCIATES LIMITED (REGISTERED NUMBER: 05288876)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 JUNE 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Taxation and social security 1,212 2,718
Other creditors 4,567 3,329
5,779 6,047