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|  |  | Company registration number:01561508 |
|  | DAY IN IMPORT & EXPORT CO LTD |  |  |  |
|  |  | FINANCIAL STATEMENTS |  |  |  |
|  |  | FOR THE YEAR ENDED 31 December 2024 |  |  |  |

DAY IN IMPORT & EXPORT CO LTD |  |  |  |  |  |  |  |  |  |  |
BALANCE SHEET |  |  |  |  |  |  |  |  |  |  |
AS AT 31 December 2024 |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | 2024 |  | 2023 |
|  |  |  | Notes | £ |  | £ |  | £ |  | £ |
FIXED ASSETS |  |  |  |  |  |  |  |  |  |  |
Tangible assets |  |  | 3 |  |  | 372,892 |  |  |  | 421,320 |
|  |  |  |  |  |  | 372,892 |  |  |  | 421,320 |
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |  |
Stocks |  |  |  | 610,980 |  |  |  | 826,970 |  |  |  |
Debtors |  |  | 4 | 136,815 |  |  |  | 147,246 |  |  |  |
Cash at bank and in hand |  |  |  | 392,741 |  |  |  | 324,762 |  |  |  |
|  |  |  |  | 1,140,536 |  |  |  | 1,298,978 |  |  |
CREDITORS |  |  |  |  |  |  |  |  |  |  |
Amounts falling due within one year |  | 5 | (479,436) |  |  |  | (673,831) |  |  |
NET CURRENT ASSETS |  |  |  |  |  | 661,100 |  |  |  | 625,147 |
TOTAL ASSETS LESS |  |  |  |  |  |  |  |  |  |  |
CURRENT LIABILITIES |  |  |  |  |  | 1,033,992 |  |  |  | 1,046,467 |
Creditors falling due after one year |  | 6 |  |  | (187,936) |  |  |  | (239,399) |
PROVISIONS FOR LIABILITIES |  |  |  |  | ((14,662)) |  |  |  | ((14,092)) |
NET ASSETS |  |  |  |  |  | 860,718 |  |  |  | 821,160 |
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |  |
Called-up equity share capital |  | 7 |  |  | 4,800 |  |  |  | 4,800 |
Share Premium Account |  |  |  |  |  | 17,000 |  |  |  | 17,000 |
Other Reserves |  |  |  |  |  | 4,200 |  |  |  | 4,200 |
Profit and loss account |  |  |  |  |  | 834,718 |  |  |  | 795,160 |
SHAREHOLDERS FUNDS |  |  |  |  |  | 860,718 |  |  |  | 821,160 |
For the year ending 31 December 2024 the company was entitled to exemption 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 the accounts. |  |  |  |  |  |  |
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies re within Part 15 of the Companies Act 2006. Approved by the board of directo signed on its behalf. |  |  |  |  |  |  |
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime. |  |  |  |  |  |  |
..........................................................................
Mr Raymond Bin Ghee Yau |  |  |  |  |  |  |  |  |  |  |
4 September 2025 |  |  |  |  |  |  |  |  |  |  |
The annexed notes form part of these financial statements. |  |  |  |  |  |  |

DAY IN IMPORT & EXPORT CO LTD |  |  |  |  |  |
STATEMENT OF CHANGES IN EQUITY |  |  |  |  |  |
FOR THE YEAR ENDED 31 DECEMBER 2024 |  |
|  |  |  | Share | Share | P and L | Revaluation | Other | Total
|  |  |  | Capital | Premium | Account | reserve | reserves | equity
|  |  |  | £ | £ | £ | £ | £ | £
Balance at 1 January 2023 |  | 6,000 | 17,000 | 876,622 | 0 | 3,000 | 903,822
Changes in equity |  |  |  |  |  |  |  |  |  |
Share issue |  |  | (1,200) | 0 | 0 | 0 | 0 | 1,200
Total Comprehensive Income |  | 0 | 0 | (81,462) | 0 | 0 | 188,538
Balance at 31 December 2023 |  | 4,800 | 17,000 | 795,160 | 0 | 4,200 | 821,160
Changes in equity |  |  |  |  |  |  |  |  |  |
Dividend |  |  | 0 | 0 | (2,667) | 0 | 0 | (2,667)
Total comprehensive income |  | 0 | 0 | 42,225 | 0 | 0 | 42,225
Balance at 31 December 2024 |  | 4,800 | 17,000 | 834,718 | 0 | 4,200 | 860,718

| DAY IN IMPORT & EXPORT CO LTD |  |  |  |  |  |  |  |
| NOTES TO THE FINANCIAL STATEMENTS |  |  |  |  |  |  |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |  |  |  |  |  |  |
1. | Accounting policies |  |  |  |  |  |  |  |
| Statutory information |  |  |  |  |  |  |
| The company is registered in England and its registered number is 01561508 The company is a private company limited by shares. Its registered office is 1 Wrottesley Street, Birmingham, B5 4RS . |
| Basis of preparing the financial statements |  |  |  |  |  |  |
| The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. |
| Turnover |  |  |  |  |  |  |  |  |
| Turnover represents sales of goods net of VAT and trade discounts. Turnove is recognised when the goods are physically delivered to the customer. |
| Foreign Currency |  |  |  |  |  |  |  |
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit. |
| Fixed Assets |  |  |  |  |  |  |  |
| Tangible fixed assets are stated at cost less depreciation Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Land and Building 4% straight line basis Plant and Machinery 15% straight line basis Motor vehicles 25% reducing balance basis Fixtures and fittings 15% straight line basis |
| Stocks and Work In Progress |  |  |  |  |  |  |
| Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost. |
| Leasing |  |  |  |  |  |  |  |  |
| Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets and depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account on a straight line basis over the life of the lease. |
| Deferred Taxation |  |  |  |  |  |  |  |
| Deferred tax is provided on the liabiltity method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for all material timing differences. |
| Pension Scheme |  |  |  |  |  |  |  |
| The company operates a small self administered pension schemes. The funds of the schemes are administered by Trustees and are separate from the company. Independent actuaries complete valuations at least every three years and , in accordance with their recommendations monthly contributions are paid to the schemes and these pension contributions are charged to profit and loss account. The company also operate a defined contribution pension scheme, NEST pension scheme, and the pension charge represents the amounts payable by the company to the fund in respect of the year. |

2. | Employees |  |  |
| The average number of persons employed by the company (including directors) during the year was 36.

3. | Tangible fixed assets |  |  |  |  |  |  |  |  |
|  |  |  | Land/Buildings | Plant | Motor | F and F | Total |
| Cost |  |  |  |  |  |  |  |  |  |
| At start of period |  | 723,782 | 11,814 | 266,564 | 432,010 | 1,434,170 |
| Additions |  |  | 0 | 0 | 24,991 | 11,543 | 36,534 |
| Disposals |  |  | (0) | (0) | (25,556) | (0) | (25,556) |
| At end of period |  | 723,782 | 11,814 | 265,999 | 443,553 | 1,445,148 |
| Depreciation |  |  |  |  |  |  |  |  |  |
| At start of period |  | 487,701 | 11,814 | 110,953 | 402,382 | 1,012,850 |
| Provided during the period | 28,951 | 0 | 45,132 | 10,799 | 84,882 |
| On disposals |  | (0) | (0) | (25,476) | (0) | (25,476) |
| At end of period |  | 516,652 | 11,814 | 130,609 | 413,181 | 1,072,256 |
| Net Book Value |  |  |  |  |  |  |  |  |
| At start of period |  | 236,081 | 0 | 155,611 | 29,628 | 421,320 |
| At end of period |  | 207,130 | 0 | 135,390 | 30,372 | 372,892 |

4. | Debtors |  |  |  |  |  |  |
|  |  |  |  | 2024 | 2023 |  |  |
|  |  |  |  | £ | £ |  |  |
| Due within one year |  |  |  |  |  |  |
| Trade Debtors |  |  | 45,954 | 54,811 |  |  |
| Other Debtors |  |  | 17,534 | 15,883 |  |  |
| Prepayments and accrued income |  | 73,327 | 76,552 |  |  |
|  |  |  |  | 136,815 | 147,246 |  |  |

5. | Creditors due within one year |  |  |  |  |
|  |  |  |  | 2024 | 2023 |  |
|  |  |  |  | £ | £ |  |
| Obligations under finance leases |  | 35,389 | 21,832 |  |
| Trade creditors |  |  | 323,688 | 499,671 |  |
| Bank Loans and Overdrafts |  |  | 35,682 | 33,799 |  |
| Corporation Tax |  |  | 22,621 | 28,597 |  |
| Other taxes and social security costs |  | 39,717 | 46,909 |  |
| Other creditors |  |  | 0 | 16,000 |  |
| Accruals and deferred income |  | 22,339 | 27,023 |  |
|  |  |  |  | 479,436 | 673,831 |  |
6. | Creditors due after one year |  |  |  |  |
|  |  |  |  | 2024 | 2023 |  |
|  |  |  |  | £ | £ |  |
| Bank Loans |  | 66,057 | 101,738 |  |
| Obligations under finance leases |  | 121,879 | 137,661 |  |
|  |  |  |  | 187,936 | 239,399 |  |

7. | Share capital |  |  | Alloted, Issued and fully paid |  |  |  |
|  |  |  |  | 2024 | 2023 |  |  |
|  |  |  |  | £ | £ |  |  |
| Ordinary shares of £1 each |  |  | 4,800 | 4,800 |  |  |
| Total issued share capital |  |  | 4,800 | 4,800 |  |  |

8. | Pension schemes |  |  |  |  |  |  |  |
| The company operates a defined contribution scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. |
9. | Related Party Transactions |  |  |  |  |  |  |  |
| The company operates a Small Self-Administered Pension Scheme and the total rentals paid in the year was £23,000 in respect of the property at Cato Street. |