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Registration number: 04916712

D & D Major Limited

Unaudited Financial Statements

for the Year Ended 30 September 2024

 

D & D Major Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

D & D Major Limited

Company Information

Director

Mr David Major

Company secretary

Mrs Kim Major

Registered office

5 Corbett Drive
Adderley
Market Drayton
Shropshire
TF9 3LW

Accountants

Alextra Group Limited
Chartered Certified Accountants7-9 Macon Court
Crewe
Cheshire
CW1 6EA

 

D & D Major Limited

(Registration number: 04916712)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

18,050

18,348

Current assets

 

Stocks

5

300

700

Debtors

6

21,748

6,702

Cash at bank and in hand

 

54,162

19,634

 

76,210

27,036

Creditors: Amounts falling due within one year

7

(71,059)

(11,961)

Net current assets

 

5,151

15,075

Total assets less current liabilities

 

23,201

33,423

Provisions for liabilities

(3,430)

(3,486)

Net assets

 

19,771

29,937

Capital and reserves

 

Called up share capital

1

1

Retained earnings

19,770

29,936

Shareholders' funds

 

19,771

29,937

For the financial year ending 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:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 May 2025
 

.........................................
Mr David Major
Director

 

D & D Major Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
5 Corbett Drive
Adderley
Market Drayton
Shropshire
TF9 3LW

2

Accounting policies

Summary of significant accounting policies 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

The financial statements have been prepared in accordance with Financial Reporting Standards 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).

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.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the 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.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

D & D Major Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Tax

The tax expense for the period comprises current and deferred tax.Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax basis of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company.

Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet 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

25% reducing balance

Computer equipment

25% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

 

D & D Major Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

4

Tangible assets

Computer equipment
 £

Motor vehicles
 £

Plant and machinery
£

Total
£

Cost or valuation

At 1 October 2023

7,307

15,960

6,849

30,116

Additions

723

-

325

1,048

Disposals

(370)

-

-

(370)

At 30 September 2024

7,660

15,960

7,174

30,794

Depreciation

At 1 October 2023

4,852

333

6,583

11,768

Charge for the year

658

326

85

1,069

Eliminated on disposal

(93)

-

-

(93)

At 30 September 2024

5,417

659

6,668

12,744

Carrying amount

At 30 September 2024

2,243

15,301

506

18,050

At 30 September 2023

2,455

15,627

266

18,348

5

Stocks

2024
£

2023
£

Other inventories

300

700

6

Debtors

Current

2024
£

2023
£

Trade debtors

21,224

6,161

Prepayments

524

541

 

21,748

6,702

 

D & D Major Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Taxation and social security

4,954

-

Other creditors

66,105

11,961

71,059

11,961