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Registered Number: 09205552
England and Wales

 

 

 

DD&MM LTD



Abridged Accounts
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Shahidullah & Co
30 September 2024



....................................................

Shahidullah & Co

299A Bethnal Green Road

London
E2 6AH
25 June 2025
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Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 425    1,701 
425    1,701 
Current assets      
Stocks 1,876    2,175 
Debtors: amounts falling due within one year   2,630 
Debtors: amounts falling due after one year 42,973    42,973 
Cash at bank and in hand 5,051    9,573 
49,900    57,351 
Creditors: amount falling due within one year (22,119)   (10,312)
Net current assets 27,781    47,039 
 
Total assets less current liabilities 28,206    48,740 
Net assets 28,206    48,740 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 28,106    48,640 
Shareholders' funds 28,206    48,740 
 


For the year ended 30 September 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 25 June 2025 and were signed by:


-------------------------------
Nicholas Ian Victor Fullagar
Director
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General Information
DD&MM LTD is a private company, limited by shares, registered in England and Wales, registration number 09205552, registration address 15 -16, Marine Parade, Hastings, East Sussex, TN34 3AH.

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.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
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
Software License
Software License is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the Software License of years.
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:
Land and Buildings 14 yrs Straight Line
Plant and Machinery 30% Reducing Balance
Fixtures and Fittings 30% Reducing Balance
Computer Equipment 30% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 October 2023 40,383    12,581    2,281    1,782    57,027 
Additions        
Disposals        
At 30 September 2024 40,383    12,581    2,281    1,782    57,027 
Depreciation
At 01 October 2023 40,383    9,905    1,121    1,366    52,775 
Charge for year   2,408    1,044    375    3,827 
On disposals        
At 30 September 2024 40,383    12,313    2,165    1,741    56,602 
Net book values
Closing balance as at 30 September 2024   268    116    41    425 
Opening balance as at 01 October 2023   1,071    464    166    1,701 


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