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Company Registration No. 11123002 (England and Wales)
D & L EPSOM LIMITED Unaudited accounts for the year ended 31 December 2024
D & L EPSOM LIMITED Unaudited accounts Contents
Page
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D & L EPSOM LIMITED Company Information for the year ended 31 December 2024
Director
NAVID EHSAN
Company Number
11123002 (England and Wales)
Registered Office
62 HIGH STREET EPSOM KT19 8AJ ENGLAND
Accountants
Smart Figures Ltd 69 Wordsworth Road HAMPTON Middlesex TW12 1EW
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D & L EPSOM LIMITED Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
110,000 
Tangible assets
7,841 
9,562 
7,841 
119,562 
Creditors: amounts falling due within one year
(1,670)
(3,285)
Net current liabilities
(1,670)
(3,285)
Total assets less current liabilities
6,171 
116,277 
Creditors: amounts falling due after more than one year
(51,934)
(75,369)
Net (liabilities)/assets
(45,763)
40,908 
Capital and reserves
Called up share capital
100 
100 
Capital contribution reserve
(1,775)
(1,775)
Profit and loss account
(44,088)
42,583 
Shareholders' funds
(45,763)
40,908 
For the year ending 31 December 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 18 September 2025 and were signed on its behalf by
NAVID EHSAN Director Company Registration No. 11123002
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D & L EPSOM LIMITED Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
D & L EPSOM LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11123002. The registered office is 62 HIGH STREET, EPSOM, KT19 8AJ, 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:
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 January 2024
110,000 
Disposals
(110,000)
At 31 December 2024
- 
Amortisation
At 1 January 2024
- 
At 31 December 2024
- 
Net book value
At 31 December 2024
- 
At 31 December 2023
110,000 
Right of use
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D & L EPSOM LIMITED Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 January 2024
16,000 
At 31 December 2024
16,000 
Depreciation
At 1 January 2024
6,438 
Charge for the year
1,721 
At 31 December 2024
8,159 
Net book value
At 31 December 2024
7,841 
At 31 December 2023
9,562 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
1,670 
451 
Taxes and social security
- 
834 
Proposed dividends
- 
2,000 
1,670 
3,285 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Loans from directors
51,934 
75,369 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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