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Registered number: 08014565
DEJ Logistics Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
B&L Accountants Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 08014565
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,200 5,400
Tangible Assets 5 13,771 10,746
23,971 16,146
CURRENT ASSETS
Debtors 6 2,054 7,414
Cash at bank and in hand 1,330 610
3,384 8,024
Creditors: Amounts Falling Due Within One Year 7 (9,712 ) (12,051 )
NET CURRENT ASSETS (LIABILITIES) (6,328 ) (4,027 )
TOTAL ASSETS LESS CURRENT LIABILITIES 17,643 12,119
NET ASSETS 17,643 12,119
CAPITAL AND RESERVES
Called up share capital 8 3 3
Profit and Loss Account 17,640 12,116
SHAREHOLDERS' FUNDS 17,643 12,119
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Dylan Jones
Director
27/11/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
DEJ Logistics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08014565 . The registered office is 15 Ringwood Road, Wolverhampton, West Midlands, WV10 9ER.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Straight Line
Motor Vehicles 10% Straight Line
Computer Equipment 25% Straight Line
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
Page 2
Page 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 14,000
Additions 6,000
As at 31 March 2025 20,000
Amortisation
As at 1 April 2024 8,600
Provided during the period 1,200
As at 31 March 2025 9,800
Net Book Value
As at 31 March 2025 10,200
As at 1 April 2024 5,400
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 16,000 26,795 2,200 44,995
Additions - 5,000 - 5,000
As at 31 March 2025 16,000 31,795 2,200 49,995
Depreciation
As at 1 April 2024 16,000 16,399 1,850 34,249
Provided during the period - 1,800 175 1,975
As at 31 March 2025 16,000 18,199 2,025 36,224
Net Book Value
As at 31 March 2025 - 13,596 175 13,771
As at 1 April 2024 - 10,396 350 10,746
6. Debtors
2025 2024
£ £
Due within one year
Other taxes and social security 2,054 7,414
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 3,141 4,887
Accruals and deferred income 1,200 1,200
Director's loan account 5,371 5,964
9,712 12,051
Page 3
Page 4
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3 3
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2025 2024
£ £
Mr Dylan Jones 9,000 13,000
10. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 10,000 15,000
Page 4