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Company Registration No. 07901775 (England and Wales)
DJD Performance Limited Unaudited accounts for the year ended 31 March 2025
DJD Performance Limited Unaudited accounts Contents
Page
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DJD Performance Limited Company Information for the year ended 31 March 2025
Directors
Dr John Dowley Demelza Dowley
Secretary
Dr John Gordon Dowley
Company Number
07901775 (England and Wales)
Registered Office
5 UNDERCLIFFE RISE BEN RHYDDING ILKLEY LS29 8RF GB
Accountants
Goodbooks (Skipton) Ltd Duke House Duke Street Skipton North Yorkshire BD23 2HQ
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DJD Performance Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,730 
5,060 
Current assets
Debtors
11,587 
- 
Cash at bank and in hand
53,317 
28,376 
64,904 
28,376 
Creditors: amounts falling due within one year
(35,745)
(21,185)
Net current assets
29,159 
7,191 
Total assets less current liabilities
33,889 
12,251 
Provisions for liabilities
Deferred tax
(1,253)
(961)
Net assets
32,636 
11,290 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
32,536 
11,190 
Shareholders' funds
32,636 
11,290 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2025 and were signed on its behalf by
Demelza Dowley Director Company Registration No. 07901775
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DJD Performance Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
DJD Performance Limited is a private company, limited by shares, registered in England and Wales, registration number 07901775. The registered office is 5 UNDERCLIFFE RISE, BEN RHYDDING, ILKLEY, LS29 8RF, GB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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DJD Performance Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
9,299 
8,348 
17,647 
Additions
- 
879 
879 
At 31 March 2025
9,299 
9,227 
18,526 
Depreciation
At 1 April 2024
8,786 
3,801 
12,587 
Charge for the year
114 
1,095 
1,209 
At 31 March 2025
8,900 
4,896 
13,796 
Net book value
At 31 March 2025
399 
4,331 
4,730 
At 31 March 2024
513 
4,547 
5,060 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
10,053 
- 
Other debtors
1,534 
- 
11,587 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
5,790 
4,741 
Taxes and social security
29,955 
14,370 
Loans from directors
- 
2,074 
35,745 
21,185 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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