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Company Registration No. 12830832 (England and Wales)
DAY ONE EXPRESS RETAIL LTD Unaudited accounts for the year ended 31 August 2024
DAY ONE EXPRESS RETAIL LTD Unaudited accounts Contents
Page
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DAY ONE EXPRESS RETAIL LTD Company Information for the year ended 31 August 2024
Director
Kumarasingam SIVAKARAN
Company Number
12830832 (England and Wales)
Registered Office
209 THE HEIGHTS NORTHOLT UB5 4BX ENGLAND
Accountants
IRTS Business Solutions Limited 209 The Heights Northolt Middlesex UB5 4BX
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DAY ONE EXPRESS RETAIL LTD Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
33,900 
56,500 
Tangible assets
26,718 
12,160 
60,618 
68,660 
Current assets
Inventories
30,235 
34,230 
Cash at bank and in hand
4,902 
33,528 
35,137 
67,758 
Creditors: amounts falling due within one year
(73,138)
(92,389)
Net current liabilities
(38,001)
(24,631)
Net assets
22,617 
44,029 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
21,617 
43,029 
Shareholders' funds
22,617 
44,029 
For the year ending 31 August 2024 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 director acknowledges his 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 and authorised for issue on 27 August 2025 and were signed on its behalf by
Kumarasingam SIVAKARAN Director Company Registration No. 12830832
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DAY ONE EXPRESS RETAIL LTD Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
DAY ONE EXPRESS RETAIL LTD is a private company, limited by shares, registered in England and Wales, registration number 12830832. The registered office is 209 THE HEIGHTS, NORTHOLT, UB5 4BX, ENGLAND.
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:
Plant & machinery
20%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2023
56,500 
At 31 August 2024
56,500 
Amortisation
At 1 September 2023
- 
Charge for the year
22,600 
At 31 August 2024
22,600 
Net book value
At 31 August 2024
33,900 
At 31 August 2023
56,500 
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DAY ONE EXPRESS RETAIL LTD Notes to the Accounts for the year ended 31 August 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2023
5,000 
- 
15,000 
20,000 
Additions
- 
16,990 
- 
16,990 
At 31 August 2024
5,000 
16,990 
15,000 
36,990 
Depreciation
At 1 September 2023
2,440 
- 
5,400 
7,840 
Charge for the year
512 
- 
1,920 
2,432 
At 31 August 2024
2,952 
- 
7,320 
10,272 
Net book value
At 31 August 2024
2,048 
16,990 
7,680 
26,718 
At 31 August 2023
2,560 
- 
9,600 
12,160 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
6,994 
7,073 
Taxes and social security
10,993 
9,264 
Loans from directors
55,151 
76,052 
73,138 
92,389 
7
Average number of employees
During the year the average number of employees was 4 (2023: 3).
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