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Company Registration No. 11976166 (England and Wales)
D&T London Ltd Unaudited accounts for the year ended 31 May 2025
D&T London Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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D&T London Ltd Company Information for the year ended 31 May 2025
Director
Murat TOGUZ
Company Number
11976166 (England and Wales)
Registered Office
83 St Ann's Road London N15 6NJ England
Accountants
DNG Associates 214 Baker Street Enfield London EN1 3JT
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D&T London Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
6,751
7,251
Tangible assets
5
68,740
75,890
75,491
83,141
Current assets
Inventories
59,655
62,755
Debtors
6
6,000
6,000
Cash at bank and in hand
26,166
27,773
91,821
96,528
Creditors: amounts falling due within one year
7
(158,447)
(154,898)
Net current liabilities
(66,626)
(58,370)
Total assets less current liabilities
8,865
24,771
Creditors: amounts falling due after more than one year
8
(472)
(14,434)
Net assets
8,393
10,337
Capital and reserves
Called up share capital
9
100
100
Profit and loss account
8,293
10,237
Shareholders' funds
8,393
10,337
For the year ending 31 May 2025 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 5 February 2026 and were signed on its behalf by
Murat TOGUZ Director Company Registration No. 11976166
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D&T London Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
D&T London Ltd is a private company, limited by shares, registered in England and Wales, registration number 11976166. The registered office is 83 St Ann's Road, London, N15 6NJ, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
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:
Motor vehicles
8 years - straight line basis
Fixtures & fittings
20 years - straight line basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Leased assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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D&T London Ltd Notes to the Accounts for the year ended 31 May 2025
4
Intangible fixed assets
Goodwill
£
Cost
At 1 June 2024
10,000
At 31 May 2025
10,000
Amortisation
At 1 June 2024
2,749
Charge for the year
500
At 31 May 2025
3,249
Net book value
At 31 May 2025
6,751
At 31 May 2024
7,251
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 June 2024
25,000
80,496
105,496
At 31 May 2025
25,000
80,496
105,496
Depreciation
At 1 June 2024
12,500
17,106
29,606
Charge for the year
3,125
4,025
7,150
At 31 May 2025
15,625
21,131
36,756
Net book value
At 31 May 2025
9,375
59,365
68,740
At 31 May 2024
12,500
63,390
75,890
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
6,000
6,000
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
10,000
10,000
VAT
2,439
3,289
Obligations under finance leases and hire purchase contracts
5,756
5,780
Trade creditors
3,009
2,191
Taxes and social security
14,109
15,260
Other creditors
120,784
118,028
Accruals
2,350
350
158,447
154,898
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D&T London Ltd Notes to the Accounts for the year ended 31 May 2025
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
10,000
Obligations under finance leases and hire purchase contracts
472
4,434
472
14,434
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
10
Transactions with related parties
Included within other creditors is an amount of £120,784 (2024: £118,028) due to its director. There are no terms as to interest or repayment in respect of this balance.
11
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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