REGISTERED NUMBER: 05889420 (England and Wales)

Financial Statements for the Year Ended 31st August 2025

for

D.J.D. Group Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Davis

K D A Davis

Mrs P A Davis

J A Pugh

M J Adams

SECRETARY:

Mrs P A Davis

REGISTERED OFFICE:

2 St Oswald's Road

Worcester

Worcestershire

WR1 1HZ

REGISTERED NUMBER:

05889420 (England and Wales)

ACCOUNTANTS:

The Richards Sandy Partnership

Thorneloe House

25 Barbourne Road

Worcester

Worcestershire

WR1 1RU

FIXED ASSETS

Intangible assets

4

5,600

7,350

Tangible assets

5

16,351

18,892

Investments

6

1

1

21,952

26,243

CURRENT ASSETS

Stocks

32,925

28,440

Debtors

108,687

81,254

141,612

109,694

CREDITORS

Amounts falling due within one year

167,489

139,732

NET CURRENT LIABILITIES

(25,877

)

(30,038

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,925

)

(3,795

)

CREDITORS

Amounts falling due after more than one year

18,691

44,253

NET LIABILITIES

(22,616

)

(48,048

)

CAPITAL AND RESERVES

Called up share capital

145

145

Retained earnings

(22,761

)

(48,193

)

(22,616

)

(48,048

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28th May 2026 and were signed on its behalf by:

K D A Davis - Director

1.	STATUTORY INFORMATION

D.J.D. Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

10% on cost

Fixtures and fittings

-

10% on reducing balance

Computer equipment

-

20% on cost

INVESTMENTS IN SUBSIDIARIES

Investments in subsidiary undertakings are recognised at cost.

STOCKS

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st September 2024

and 31st August 2025

35,000

AMORTISATION

At 1st September 2024

27,650

Amortisation for year

1,750

At 31st August 2025

29,400

NET BOOK VALUE

At 31st August 2025

5,600

At 31st August 2024

7,350

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st September 2024

141,152

Additions

2,802

At 31st August 2025

143,954

DEPRECIATION

At 1st September 2024

122,260

Charge for year

5,343

At 31st August 2025

127,603

NET BOOK VALUE

At 31st August 2025

16,351

At 31st August 2024

18,892

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1st September 2024

and 31st August 2025

1

NET BOOK VALUE

At 31st August 2025

1

At 31st August 2024

1

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

47,712

33,268

Bank loans

44,253

70,166

91,965

103,434

The bank overdraft and loan are secured by way of a fixed and floating charge over all assets of the company.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st August 2025 and 31st August 2024:

2025

2024

£

£

K D A Davis

Balance outstanding at start of year

(445

)

10,342

Amounts advanced

5,314

2,000

Amounts repaid

(7,481

)

(12,787

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,612

)

(445

)

J A Pugh

Balance outstanding at start of year

(11

)

258

Amounts advanced

4,000

-

Amounts repaid

(3,111

)

(269

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

878

(11

)

M J Adams

Balance outstanding at start of year

9,011

12,560

Amounts advanced

4,000

2,000

Amounts repaid

(8,069

)

(5,549

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,942

9,011

There are other Directors' loan account balances included in creditors that are interest-free.

9.	GOING CONCERN

The accounts have been prepared on a going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.