1 June 2024 v2025.83.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP148423702024-06-012025-03-31148423702025-03-31148423702024-05-3114842370core:WithinOneYear2025-03-3114842370core:WithinOneYear2024-05-3114842370core:AfterOneYear2025-03-3114842370core:AfterOneYear2024-05-3114842370core:ShareCapital2025-03-3114842370core:ShareCapital2024-05-3114842370core:RetainedEarningsAccumulatedLosses2025-03-3114842370core:RetainedEarningsAccumulatedLosses2024-05-3114842370bus:Director12024-06-012025-03-3114842370bus:RegisteredOffice2024-06-012025-03-31148423702023-05-032024-05-3114842370core:CostValuation2024-06-0114842370core:AdditionsToInvestments2025-03-3114842370core:CostValuation2025-03-311484237012024-06-012025-03-3114842370countries:EnglandWales2024-06-012025-03-3114842370bus:AuditExemptWithAccountantsReport2024-06-012025-03-3114842370bus:PrivateLimitedCompanyLtd2024-06-012025-03-3114842370bus:SmallEntities2024-06-012025-03-3114842370bus:FullAccounts2024-06-012025-03-31
Company registration number:
14842370
DJ & S LTD
Unaudited Filleted Financial Statements for the period ended
31 March 2025
DJ & S LTD
Report to the board of directors on the preparation of the unaudited statutory financial statements of DJ & S LTD
Period ended
31 March 2025
As described on the statement of financial position, the Board of Directors of
DJ & S LTD
are responsible for the preparation of the
financial statements
for the period ended
31 March 2025
, which comprise the income statement, statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
The Company is engaged in two business activities, namely E-commerce operations and Property letting business. The property letting business commenced on 01 June 2025. Due to limitations in the accounting software, repairs and maintenance expenses relating to the two businesses could not be separately presented in the Statement of Profit and Loss. Accordingly, the total amount has been disclosed under a single expense head. The breakup of repairs and maintenance expenses for internal and disclosure purposes is as follows: • Repairs and Maintenance – E-commerce business: £2,580 • Repairs – Investment Property: £13,678
Bright Books Accountancy Ltd
90
Ashcott Avenue
Leicester
LE4 0ER
United Kingdom
DJ & S LTD
Statement of Financial Position
31 March 2025
31 Mar 202531 May 2024
Note££
Fixed assets    
Investments 5
84,987
 
75,867
 
Current assets    
Stocks
4,170
 
2,527
 
Debtors 6 -  
33
 
Cash at bank and in hand
95
 
919
 
4,265
 
3,479
 
Creditors: amounts falling due within one year 7
(7,485
 )
(859
 )
Net current (liabilities)/assets
(3,220
 )
2,620
 
Total assets less current liabilities 81,767   78,487  
Creditors: amounts falling due after more than one year 8
(79,136
 )
(76,314
 )
Net assets
2,631
 
2,173
 
Capital and reserves    
Called up share capital
1
 
1
 
Profit and loss account
2,630
 
2,172
 
Shareholders funds
2,631
 
2,173
 
For the period ending
31 March 2025
, 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 financial statements for the period in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
30 December 2025
, and are signed on behalf of the board by:
Mr Dwarakanadh Jammula
Director
Company registration number:
14842370
DJ & S LTD
Notes to the Financial Statements
Period ended
31 March 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
26 Castle Fields
,
Leicester
,
LE4 1AN
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Going concern

The financial statements have been prepared on a going concern basis. The management has assessed the Company’s ability to continue as a going concern and is satisfied that the Company has adequate resources to continue its operations for the foreseeable future. Accordingly, the management believes that the going concern assumption is appropriate in preparing these financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

4 Average number of employees

The average number of persons employed by the company during the period was
1
(2024:
1
).

5 Investments

Other investments other than loans
£
Cost  
At
1 June 2024
75,867
 
Additions
9,120
 
At
31 March 2025
84,987
 
Impairment  
At
1 June 2024
and
31 March 2025
 -  
Carrying amount  
At
31 March 2025
84,987
 
At 31 May 2024
75,867
 

Investments held at valuation

6 Debtors

31 Mar 202531 May 2024
££
Trade debtors -  
33
 

7 Creditors: amounts falling due within one year

31 Mar 202531 May 2024
££
Taxation and social security
108
 
509
 
Other creditors
7,377
 
350
 
7,485
 
859
 

8 Creditors: amounts falling due after more than one year

31 Mar 202531 May 2024
££
Other creditors
79,136
 
76,314
 

9 The Company is engaged in two business activities, namely E-commerce operations and Property letting business. The property letting business commenced on 01 June 2025. Due to limitations in the accounting software, repairs and maintenance expenses relating to the two businesses could not be separately presented in the Statement of Profit and Loss. Accordingly, the total amount has been disclosed under a single expense head. The breakup of repairs and maintenance expenses for internal and disclosure purposes is as follows: • Repairs and Maintenance – E-commerce business: £2,580 • Repairs – Investment Property: £13,678