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REGISTERED NUMBER: 05201828 (England and Wales)















D & D INTERNATIONAL LIMITED

Unaudited Financial Statements

for the Year Ended 31 August 2024






D & D INTERNATIONAL LIMITED (REGISTERED NUMBER: 05201828)

Contents of the Financial Statements
for the year ended 31 August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D & D INTERNATIONAL LIMITED

Company Information
for the year ended 31 August 2024







Director: M Sharma





Registered office: 1 Woodland Glade
Farnham Common
Slough
Berkshire
SL2 3RG





Registered number: 05201828 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

D & D INTERNATIONAL LIMITED (REGISTERED NUMBER: 05201828)

Balance Sheet
31 August 2024

2024 2023
Notes £ £
Fixed assets
Tangible assets 4 104,165 102,665

Current assets
Stocks 395,000 535,500
Debtors 5 1,518,827 544,031
Cash at bank - 32,822
1,913,827 1,112,353
Creditors
Amounts falling due within one year 6 (1,794,572 ) (978,361 )
Net current assets 119,255 133,992
Total assets less current liabilities 223,420 236,657

Creditors
Amounts falling due after more than one
year

7

(100,197

)

(182,141

)

Provisions for liabilities (26,041 ) (12,580 )
Net assets 97,182 41,936

Capital and reserves
Called up share capital 1 1
Retained earnings 97,181 41,935
97,182 41,936

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 28 August 2025 and were signed by:




M Sharma - Director


D & D INTERNATIONAL LIMITED (REGISTERED NUMBER: 05201828)

Notes to the Financial Statements
for the year ended 31 August 2024


1. Statutory information

D & D International Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

At the balance sheet date the company report a surplus of £97,182 (2023 - £41,936). The company is reliant upon the continued support of its Director, who has introduced funds into the company and confirmed his continued support of the company. The Director therefore considers it appropriate to prepare the accounts on a going concern basis.

Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes and is recognised at the time the sale of goods is agreed with the buyer.

Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery20% straight line
Office equipment20% straight line
Motor Vehicles15% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of income and retained earnings.

Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is 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.

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


D & D INTERNATIONAL LIMITED (REGISTERED NUMBER: 05201828)

Notes to the Financial Statements - continued
for the year ended 31 August 2024


2. Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. Employees and directors

The average number of employees during the year was 1 (2023 - 1 ) .

4. Tangible fixed assets
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£ £ £ £
Cost
At 1 September 2023 3,010 5,371 100,244 108,625
Additions 14,594 7,510 - 22,104
At 31 August 2024 17,604 12,881 100,244 130,729
Depreciation
At 1 September 2023 1,756 2,533 1,671 5,960
Charge for year 3,521 2,297 14,786 20,604
At 31 August 2024 5,277 4,830 16,457 26,564
Net book value
At 31 August 2024 12,327 8,051 83,787 104,165
At 31 August 2023 1,254 2,838 98,573 102,665

5. Debtors: amounts falling due within one year
2024 2023
£ £
Trade debtors 533,558 91,141
Other debtors 985,269 452,890
1,518,827 544,031

D & D INTERNATIONAL LIMITED (REGISTERED NUMBER: 05201828)

Notes to the Financial Statements - continued
for the year ended 31 August 2024


6. Creditors: amounts falling due within one year
2024 2023
£ £
Bank loans and overdrafts 314,514 10,030
Hire purchase contracts 11,473 11,473
Trade creditors 516,370 477,506
Taxation and social security 127,856 92,046
Other creditors 824,359 387,306
1,794,572 978,361

In 2020 a bounce back loan was obtained with the support of the Government scheme. A rate of 2.5% interest is charged on this loan.

Included in other creditors are loans which are secured by fixed and floating charges and by personal guarantee of the director.

7. Creditors: amounts falling due after more than one year
2024 2023
£ £
Bank loans - 17,994
Hire purchase contracts 69,341 80,814
Other creditors 30,856 83,333
100,197 182,141

In 2020 a bounce back loan was obtained with the support of the Government scheme. A rate of 2.5% interest is charged on this loan.

8. Director's advances, credits and guarantees

Included in debtors at the year end was an amount of £249,614 (2023 - £189,533) owed by the director. This loan is interest free and the maximum amount overdrawn in the year was £249,614.

9. Related party disclosures

Included in debtors at the year end is an amount of £513,410 (2023 - £164,494) owed to a company in which the director is also a director. There is a further trading balance of £152,695 (2023 - £19,428) for this company included in trade creditors.