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REGISTERED NUMBER: 02662054 (United Kingdom)















DEJAY DISTRIBUTION LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






DEJAY DISTRIBUTION LIMITED (REGISTERED NUMBER: 02662054)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


DEJAY DISTRIBUTION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Mrs S Greathead
D Greathead





REGISTERED OFFICE: Lower Billacott Farm
North Petherwin
Launceston
Cornwall
PL15 8LT





REGISTERED NUMBER: 02662054 (United Kingdom)





ACCOUNTANTS: Jane Maynard Limited
T/A Maynard Johns
37 Mill Street
Bideford
DEVON
EX39 2JJ

DEJAY DISTRIBUTION LIMITED (REGISTERED NUMBER: 02662054)

ABRIDGED BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 14,676 18,457

CURRENT ASSETS
Stocks 58,000 58,868
Debtors 26,096 27,313
Cash at bank 85,465 82,756
169,561 168,937
CREDITORS
Amounts falling due within one year (29,915 ) (80,158 )
NET CURRENT ASSETS 139,646 88,779
TOTAL ASSETS LESS CURRENT LIABILITIES 154,322 107,236

PROVISIONS FOR LIABILITIES (3,889 ) (3,507 )
NET ASSETS 150,433 103,729

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 150,333 103,629
150,433 103,729

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

DEJAY DISTRIBUTION LIMITED (REGISTERED NUMBER: 02662054)

ABRIDGED BALANCE SHEET - continued
31 MARCH 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2025 and were signed on its behalf by:




Mrs S Greathead - Director



D Greathead - Director


DEJAY DISTRIBUTION LIMITED (REGISTERED NUMBER: 02662054)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Dejay Distribution Limited is a private company, limited by shares , registered in United Kingdom. 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.

First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A
These financial statements for the year ended 31 March 2025 are the first that are prepared in accordance with FRS 102 Section 1A. The previous financial statements were prepared in accordance with FRS 105, the date of transition to FRS 102 Section 1A is 1 April 2023.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

DEJAY DISTRIBUTION LIMITED (REGISTERED NUMBER: 02662054)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024
and 31 March 2025 107,888
DEPRECIATION
At 1 April 2024 89,431
Charge for year 3,781
At 31 March 2025 93,212
NET BOOK VALUE
At 31 March 2025 14,676
At 31 March 2024 18,457

5. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
D Greathead
Balance outstanding at start of year - -
Amounts advanced 13,112 -
Amounts repaid (1,503 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 11,609 -

Mrs S Greathead
Balance outstanding at start of year - -
Amounts advanced 14,349 -
Amounts repaid (14,349 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

The company charged interest on the loan to the directors at a rate of 2.25% per annum for the year. The interest unpaid at the year end is £103.