Registration number: 04449072

Deejaybee Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Deejaybee Limited

(Registration number: 04449072)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	244,918	248,356
Investments	5	2	2
		244,920	248,358
Current assets
Debtors	6	21	768
Cash at bank and in hand		264	1,610
		285	2,378
Creditors: Amounts falling due within one year	7	(104,198)	(107,623)
Net current liabilities		(103,913)	(105,245)
Net assets		141,007	143,113
Capital and reserves
Called up share capital		2	2
Revaluation reserve		86,502	86,502
Retained earnings		54,503	56,609
Shareholders' funds		141,007	143,113

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 1 September 2025
 

......................................... Mr DJ Bancroft Director

Deejaybee Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
48 Apple Tree Cottage
Fox Lane
Hoghton
Nr Preston
Lancashire
PR5 0JQ
United Kingdom

These financial statements were authorised for issue by the director on 1 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group..

Going concern

At the balance sheet date, the company had net current liabilities. The company has received assurances from the directors that they will continue to give financial support to the company for the foreseeable future and for a period not less than 12 months from the date of signing theses financial statements.
On this basis, the directors cosider it appropriate to preare the accounts on the going concern basis. However, should the financial support mentioned above not be forthcoming the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and provide for any futher liabilities which might arise. The accounts do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

Deejaybee Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the opinion of the directors there are no critical accounting adjustments.

Revenue recognition

Turnover represents the amounts falling due for the year resulting from the letting of its property net of VAT.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings (buildings element)	3% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

Deejaybee Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4	Tangible assets

	Freehold property £	Total £
Cost or valuation
At 1 January 2024	275,000	275,000
At 31 December 2024	275,000	275,000
Depreciation
At 1 January 2024	26,644	26,644
Charge for the year	3,438	3,438
At 31 December 2024	30,082	30,082
Carrying amount
At 31 December 2024	244,918	244,918
At 31 December 2023	248,356	248,356

As a result of the FRC 2017 Triennial review to FRS 102 in the year ended 31 December 2017, the company early adopted the policy to re-classify property leased to it's subsidiary. The company re-classified it's investment property to freehold property. The property was valued at £275,000 by Mr D Bancroft (director) at the transition date and this was adopted as the deemed cost. Land with an estimated value of £137,500 is not depreciated.

5	Investments

	2024 £	2023 £
Investments in subsidiaries	2	2