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Registered number: 15946803
D&I BRO RO LTD
Unaudited Financial Statements
For the Period 1 October 2025 to 30 April 2026
67 Meridian Centre
Havant
Hampshire
PO9 1UN
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15946803
30 April 2026 30 September 2025
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 30,000 30,000
Cash at bank and in hand 193 3,604
30,193 33,604
Creditors: Amounts Falling Due Within One Year 5 (23,089 ) (10,018 )
NET CURRENT ASSETS (LIABILITIES) 7,104 23,586
TOTAL ASSETS LESS CURRENT LIABILITIES 7,104 23,586
NET ASSETS 7,104 23,586
CAPITAL AND RESERVES
Called up share capital 6 30,000 30,000
Profit and Loss Account (22,896 ) (6,414 )
SHAREHOLDERS' FUNDS 7,104 23,586
For the period ending 30 April 2026 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 Ionut AFTANASA
Director
13/05/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
D&I BRO RO LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15946803 . The registered office is 4b Caroline Road, Llandudno, Wales, LL30 2TY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2025: 2)
2 2
4. Debtors
30 April 2026 30 September 2025
£ £
Due within one year
Other debtors 30,000 30,000
5. Creditors: Amounts Falling Due Within One Year
30 April 2026 30 September 2025
£ £
Trade creditors 555 1,421
Bank loans and overdrafts 730 542
Other creditors 21,197 5,806
Taxation and social security 607 2,249
23,089 10,018
Page 2
Page 3
6. Share Capital
30 April 2026 30 September 2025
£ £
Called Up Share Capital not Paid 30,000 30,000
Amount of Allotted, Called Up Share Capital 30,000 30,000
Page 3