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Registration number: 15387991

D J & J Holdings Limited

Unaudited Filleted Financial Statements

for the Period from 4 January 2024 to 31 January 2025

 

D J & J Holdings Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 7

 

D J & J Holdings Limited

Company Information

Directors

Ms Jemma Whitmore-Smyth

Mr Danny Whitmore

Mr Jody Whitmore

Registered office

Fawley House
2 Regatta Place
Marlow Road
Bourne End
Bucks
SL8 5TD

Accountants

Sterling Grove Accountants Limited
Chartered Certified AccountantsFawley House
2 Regatta Place
Marlow Road
Bourne End
Buckinghamshire
SL8 5TD

 

D J & J Holdings Limited

(Registration number: 15387991)
Balance Sheet as at 31 January 2025

Note

2025
£

Fixed assets

 

Tangible assets

4

4,148,069

Current assets

 

Debtors

5

51,183

Cash at bank and in hand

 

202,355

 

253,538

Creditors: Amounts falling due within one year

6

(2,057,178)

Net current liabilities

 

(1,803,640)

Total assets less current liabilities

 

2,344,429

Creditors: Amounts falling due after more than one year

6

(2,392,539)

Net liabilities

 

(48,110)

Capital and reserves

 

Called up share capital

300

Retained earnings

(48,410)

Shareholders' deficit

 

(48,110)

For the financial period ending 31 January 2025 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 period 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 4 August 2025 and signed on its behalf by:
 

.........................................
Ms Jemma Whitmore-Smyth
Director

 

D J & J Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 4 January 2024 to 31 January 2025

1

General information

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

The address of its registered office is:
Fawley House
2 Regatta Place
Marlow Road
Bourne End
Bucks
SL8 5TD
United Kingdom

These financial statements were authorised for issue by the Board on 4 August 2025.

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 except that as disclosed in the accounting policies certain items are shown at fair value.

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.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.

Government grants

Government grants are recognised under the accrual model of grant recognition. This model requires the grant to be classified as either a revenue-based grant or a capital-based grant.

Government grants are recognised in profit or loss on a systematic basis over the periods in which the entity recognises expenses for the related costs for which the grants are intended to compensate.

Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset.

 

D J & J Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 4 January 2024 to 31 January 2025

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

Land and buildings

5% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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 initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, 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 initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

D J & J Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 4 January 2024 to 31 January 2025

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 3.

4

Tangible assets

Land and buildings
£

Total
£

Cost or valuation

Additions

4,176,358

4,176,358

At 31 January 2025

4,176,358

4,176,358

Depreciation

Charge for the period

28,289

28,289

At 31 January 2025

28,289

28,289

Carrying amount

At 31 January 2025

4,148,069

4,148,069

Included within the net book value of land and buildings above is £4,148,069 in respect of freehold land and buildings.
 

 

D J & J Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 4 January 2024 to 31 January 2025

5

Debtors

Current

2025
£

Trade debtors

2,225

Prepayments

23,958

Other debtors

25,000

 

51,183

6

Creditors

Creditors: amounts falling due within one year

Note

2025
£

Due within one year

 

Loans and borrowings

7

62,107

Taxation and social security

 

14,439

Accruals and deferred income

 

2,500

Other creditors

 

1,978,132

 

2,057,178

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £62,107

Creditors: amounts falling due after more than one year

Note

2025
£

Due after one year

 

Loans and borrowings

7

2,392,539

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £2,392,539

 

D J & J Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 4 January 2024 to 31 January 2025

7

Loans and borrowings

Non-current loans and borrowings

2025
£

Bank borrowings

2,392,539

Current loans and borrowings

2025
£

Bank borrowings

62,107