DJM Designs Limited

DJM Designs Limited
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	52,806	70,213
		52,806	70,213
Current assets
Stocks	4	1,500	52,080
Debtors: amounts falling due within one year	5	32,466	114,500
Cash at bank and in hand		167,680	47,873
		201,646	214,453
Creditors: amount falling due within one year	6	(173,667)	(196,159)
Net current assets		27,979	18,294

Total assets less current liabilities		80,785	88,507
Creditors: amount falling due after more than one year	7	(72,216)	(86,412)
Net assets		8,569	2,095

Capital and reserves
Called up share capital	8	9	9
Profit and loss account		8,560	2,086
Shareholders' funds		8,569	2,095

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 31 July 2026 and were signed on its behalf by:

-------------------------------
Julie Geldart
Director

DJM Designs Limited
Notes to the Financial Statements
For the year ended 31 July 2025

General Information

DJM Designs Limited is a private company, limited by shares, registered in England and Wales, registration number 10267258, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

25 Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 3).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 August 2024	679	53,612	46,431	23,175	123,897
Additions	-	-	-	196	196
Disposals	-	-	-	-	-
At 31 July 2025	679	53,612	46,431	23,371	124,093
Depreciation
At 01 August 2024	487	8,656	24,876	19,665	53,684
Charge for year	48	11,239	5,389	927	17,603
On disposals	-	-	-	-	-
At 31 July 2025	535	19,895	30,265	20,592	71,287
Net book values
Closing balance as at 31 July 2025	144	33,717	16,166	2,779	52,806
Opening balance as at 01 August 2024	192	44,956	21,555	3,510	70,213

Stocks

	2025 £		2024 £
Stocks	1,500		52,080
	1,500		52,080

Debtors: amounts falling due within one year

	2025 £		2024 £
Other Debtors	32,466		114,500
	32,466		114,500

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	51,200	85,873
Corporation Tax	17,365	3,556
Accrued Expenses	57,829	57,829
Obligations under HP/Financial Leases	21,282	31,085
Directors' Current Accounts	-	231
VAT	25,991	17,585
	173,667	196,159

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	72,216		86,412
	72,216		86,412

Share Capital

Authorised
3 Ordinary shares of £1.00 each
3 B Ordinary shares of £1.00 each
3 C Ordinary shares of £1.00 each

Allotted, called up and fully paid	2025 £	2024 £
3 Ordinary shares of £1.00 each	3	3
3 B Ordinary shares of £1.00 each	3	3
3 C Ordinary shares of £1.00 each	3	3
	9	9

Registered Number: 10267258
England and Wales
Filleted Accounts

for the year ended 31 July 2025
for
DJM DESIGNS LIMITED