Company Registration No. 03671389 (England and Wales)
D & J Estate Limited
Unaudited accounts
for the year ended 31 December 2024
D & J Estate Limited
Unaudited accounts
Contents
D & J Estate Limited
Statement of financial position
as at 31 December 2024
Investment property
2,220,000
2,278,000
Cash at bank and in hand
3,924
259,852
Creditors: amounts falling due within one year
(1,528)
(11,549)
Net current assets
18,523
254,252
Total assets less current liabilities
2,238,523
2,532,252
Creditors: amounts falling due after more than one year
(1,088,994)
(1,303,994)
Provisions for liabilities
Deferred tax
(208,270)
(222,770)
Net assets
941,259
1,005,488
Called up share capital
1,000
1,000
Profit and loss account
940,259
1,004,488
Shareholders' funds
941,259
1,005,488
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 directors acknowledge their 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 of Directors and authorised for issue on 27 September 2025 and were signed on its behalf by
Jeffrey Newman
Director
Company Registration No. 03671389
D & J Estate Limited
Notes to the Accounts
for the year ended 31 December 2024
D & J Estate Limited is a private company, limited by shares, registered in England and Wales, registration number 03671389. The registered office is Old Church, Main Street, Linton, Wetherby, West Yorkshire, LS22 4HT, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
25% Reducing Balance
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
D & J Estate Limited
Notes to the Accounts
for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery
Fair value at 1 January 2024
2,278,000
Net loss from fair value adjustments
(58,000)
At 31 December 2024
2,220,000
Amounts falling due within one year
Other debtors
16,127
5,949
7
Creditors: amounts falling due within one year
2024
2023
Taxes and social security
-
851
Other creditors
1,528
10,698
8
Creditors: amounts falling due after more than one year
2024
2023
Bank loans
1,088,994
1,303,994
9
Average number of employees
During the year the average number of employees was 2 (2023: 2).