D.J. Ventures Limited 04887441 false 2023-10-01 2024-09-30 2024-09-30 The principal activity of the company is cleaning services and garden maintenance of commercial premises. Digita Accounts Production Advanced 6.30.9574.0 true 04887441 2023-10-01 2024-09-30 04887441 2024-09-30 04887441 core:RetainedEarningsAccumulatedLosses 2024-09-30 04887441 core:ShareCapital 2024-09-30 04887441 core:CurrentFinancialInstruments 2024-09-30 04887441 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 04887441 core:Non-currentFinancialInstruments 2024-09-30 04887441 core:Non-currentFinancialInstruments core:AfterOneYear 2024-09-30 04887441 core:FurnitureFittingsToolsEquipment 2024-09-30 04887441 core:MotorVehicles 2024-09-30 04887441 core:OtherPropertyPlantEquipment 2024-09-30 04887441 bus:SmallEntities 2023-10-01 2024-09-30 04887441 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 04887441 bus:FilletedAccounts 2023-10-01 2024-09-30 04887441 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04887441 bus:RegisteredOffice 2023-10-01 2024-09-30 04887441 bus:Director2 2023-10-01 2024-09-30 04887441 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04887441 core:FurnitureFittingsToolsEquipment 2023-10-01 2024-09-30 04887441 core:MotorVehicles 2023-10-01 2024-09-30 04887441 core:OfficeEquipment 2023-10-01 2024-09-30 04887441 core:OtherPropertyPlantEquipment 2023-10-01 2024-09-30 04887441 core:PlantMachinery 2023-10-01 2024-09-30 04887441 countries:EnglandWales 2023-10-01 2024-09-30 04887441 2023-09-30 04887441 core:FurnitureFittingsToolsEquipment 2023-09-30 04887441 core:MotorVehicles 2023-09-30 04887441 core:OtherPropertyPlantEquipment 2023-09-30 04887441 2022-10-01 2023-09-30 04887441 2023-09-30 04887441 core:RetainedEarningsAccumulatedLosses 2023-09-30 04887441 core:ShareCapital 2023-09-30 04887441 core:CurrentFinancialInstruments 2023-09-30 04887441 core:CurrentFinancialInstruments core:WithinOneYear 2023-09-30 04887441 core:Non-currentFinancialInstruments 2023-09-30 04887441 core:Non-currentFinancialInstruments core:AfterOneYear 2023-09-30 04887441 core:FurnitureFittingsToolsEquipment 2023-09-30 04887441 core:MotorVehicles 2023-09-30 04887441 core:OtherPropertyPlantEquipment 2023-09-30 iso4217:GBP xbrli:pure

Registration number: 04887441

D.J. Ventures Limited

Unaudited Financial Statements

for the Year Ended 30 September 2024

 

D.J. Ventures Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 8

 

D.J. Ventures Limited

(Registration number: 04887441)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

4,711

4,373

Current assets

 

Stocks

5

594

545

Debtors

6

41,849

51,433

 

42,443

51,978

Creditors: Amounts falling due within one year

7

(36,433)

(39,524)

Net current assets

 

6,010

12,454

Total assets less current liabilities

 

10,721

16,827

Creditors: Amounts falling due after more than one year

7

(9,283)

(15,050)

Provisions for liabilities

(895)

(831)

Net assets

 

543

946

Capital and reserves

 

Called up share capital

100

100

Retained earnings

443

846

Shareholders' funds

 

543

946

 

D.J. Ventures Limited

(Registration number: 04887441)
Balance Sheet as at 30 September 2024

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.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 June 2025 and signed on its behalf by:
 

.........................................
Mr SJ Broadhurst
Director

 

D.J. Ventures 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:
2 Parkside Drive
May Bank
Stoke On Trent
Staffordshire
ST5 0NN
England

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

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).

Basis of preparation

These financial statements have been prepared using the historical cost convention. These financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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 cleaning and garden maintenance services. Turnover is shown net of sales/value added tax, 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.J. Ventures 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 bases 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

Office equipment

25% reducing balance

Motor vehicles

20% reducing balance

Plant and machinery

20% 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.

 

D.J. Ventures Limited

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

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2023 - 5).

 

D.J. Ventures Limited

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

4

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 October 2023

3,272

5,450

22,576

31,298

Additions

-

-

1,292

1,292

At 30 September 2024

3,272

5,450

23,868

32,590

Depreciation

At 1 October 2023

1,408

4,411

21,106

26,925

Charge for the year

381

208

365

954

At 30 September 2024

1,789

4,619

21,471

27,879

Carrying amount

At 30 September 2024

1,483

831

2,397

4,711

At 30 September 2023

1,864

1,039

1,470

4,373

5

Stocks

2024
£

2023
£

Other inventories

594

545

6

Debtors

Current

2024
£

2023
£

Trade debtors

16,884

15,899

Other debtors

24,965

35,534

 

41,849

51,433

 

D.J. Ventures Limited

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

7

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

8

12,503

12,980

Trade creditors

 

-

571

Taxation and social security

 

22,158

24,223

Other creditors

 

1,772

1,750

 

36,433

39,524

Current loans and borrowings

2024
£

2023
£

Bank borrowings

4,001

4,001

Bank overdrafts

6,735

7,212

Other borrowings

1,767

1,767

12,503

12,980

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

8

9,283

15,050

Other borrowings

 

D.J. Ventures Limited

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

8

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Bank borrowings

2,658

6,659

Other borrowings

6,625

8,391

9,283

15,050

Current loans and borrowings

2024
£

2023
£

Bank borrowings

4,001

4,001

Bank overdrafts

6,735

7,212

Other borrowings

1,767

1,767

12,503

12,980