D&D AUTO SERVICES LIMITED

D&D AUTO SERVICES LIMITED - Company Information

2022-04-012023-03-312023-03-31falseNI680224D&D AUTO SERVICES LIMITED2024-03-2845200iso4217:GBPxbrli:pureNI6802242022-04-01NI6802242023-03-31NI6802242022-04-012023-03-31NI6802242021-06-22NI6802242022-03-31NI6802242021-06-222022-03-31NI680224bus:SmallEntities2022-04-012023-03-31NI680224bus:AuditExempt-NoAccountantsReport2022-04-012023-03-31NI680224bus:AbridgedAccounts2022-04-012023-03-31NI680224bus:PrivateLimitedCompanyLtd2022-04-012023-03-31NI680224core:WithinOneYear2023-03-31NI680224core:AfterOneYear2023-03-31NI680224core:WithinOneYear2022-03-31NI680224core:AfterOneYear2022-03-31NI680224core:ShareCapital2023-03-31NI680224core:SharePremium2023-03-31NI680224core:RevaluationReserve2023-03-31NI680224core:OtherReservesSubtotal2023-03-31NI680224core:RetainedEarningsAccumulatedLosses2023-03-31NI680224core:ShareCapital2022-03-31NI680224core:SharePremium2022-03-31NI680224core:RevaluationReserve2022-03-31NI680224core:OtherReservesSubtotal2022-03-31NI680224core:RetainedEarningsAccumulatedLosses2022-03-31NI680224core:LandBuildings2023-03-31NI680224core:PlantMachinery2023-03-31NI680224core:Vehicles2023-03-31NI680224core:FurnitureFittings2023-03-31NI680224core:OfficeEquipment2023-03-31NI680224core:NetGoodwill2023-03-31NI680224core:IntangibleAssetsOtherThanGoodwill2023-03-31NI680224core:ListedExchangeTraded2023-03-31NI680224core:UnlistedNon-exchangeTraded2023-03-31NI680224core:LandBuildings2022-03-31NI680224core:PlantMachinery2022-03-31NI680224core:Vehicles2022-03-31NI680224core:FurnitureFittings2022-03-31NI680224core:OfficeEquipment2022-03-31NI680224core:NetGoodwill2022-03-31NI680224core:IntangibleAssetsOtherThanGoodwill2022-03-31NI680224core:ListedExchangeTraded2022-03-31NI680224core:UnlistedNon-exchangeTraded2022-03-31NI680224core:LandBuildings2022-04-012023-03-31NI680224core:PlantMachinery2022-04-012023-03-31NI680224core:Vehicles2022-04-012023-03-31NI680224core:FurnitureFittings2022-04-012023-03-31NI680224core:OfficeEquipment2022-04-012023-03-31NI680224core:NetGoodwill2022-04-012023-03-31NI680224core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-31NI680224core:ListedExchangeTraded2022-04-012023-03-31NI680224core:UnlistedNon-exchangeTraded2022-04-012023-03-31NI680224core:MoreThanFiveYears2022-04-012023-03-31NI680224core:Non-currentFinancialInstruments2023-03-31NI680224core:Non-currentFinancialInstruments2022-03-31NI680224dpl:CostSales2022-04-012023-03-31NI680224dpl:DistributionCosts2022-04-012023-03-31NI680224core:LandBuildings2022-04-012023-03-31NI680224core:PlantMachinery2022-04-012023-03-31NI680224core:Vehicles2022-04-012023-03-31NI680224core:FurnitureFittings2022-04-012023-03-31NI680224core:OfficeEquipment2022-04-012023-03-31NI680224dpl:AdministrativeExpenses2022-04-012023-03-31NI680224core:NetGoodwill2022-04-012023-03-31NI680224core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-31NI680224dpl:GroupUndertakings2022-04-012023-03-31NI680224dpl:ParticipatingInterests2022-04-012023-03-31NI680224dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-31NI680224core:ListedExchangeTraded2022-04-012023-03-31NI680224dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-31NI680224core:UnlistedNon-exchangeTraded2022-04-012023-03-31NI680224dpl:CostSales2021-06-222022-03-31NI680224dpl:DistributionCosts2021-06-222022-03-31NI680224core:LandBuildings2021-06-222022-03-31NI680224core:PlantMachinery2021-06-222022-03-31NI680224core:Vehicles2021-06-222022-03-31NI680224core:FurnitureFittings2021-06-222022-03-31NI680224core:OfficeEquipment2021-06-222022-03-31NI680224dpl:AdministrativeExpenses2021-06-222022-03-31NI680224core:NetGoodwill2021-06-222022-03-31NI680224core:IntangibleAssetsOtherThanGoodwill2021-06-222022-03-31NI680224dpl:GroupUndertakings2021-06-222022-03-31NI680224dpl:ParticipatingInterests2021-06-222022-03-31NI680224dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-222022-03-31NI680224core:ListedExchangeTraded2021-06-222022-03-31NI680224dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-222022-03-31NI680224core:UnlistedNon-exchangeTraded2021-06-222022-03-31NI680224core:NetGoodwill2023-03-31NI680224core:IntangibleAssetsOtherThanGoodwill2023-03-31NI680224core:LandBuildings2023-03-31NI680224core:PlantMachinery2023-03-31NI680224core:Vehicles2023-03-31NI680224core:FurnitureFittings2023-03-31NI680224core:OfficeEquipment2023-03-31NI680224core:AfterOneYear2023-03-31NI680224core:WithinOneYear2023-03-31NI680224core:ListedExchangeTraded2023-03-31NI680224core:UnlistedNon-exchangeTraded2023-03-31NI680224core:ShareCapital2023-03-31NI680224core:SharePremium2023-03-31NI680224core:RevaluationReserve2023-03-31NI680224core:OtherReservesSubtotal2023-03-31NI680224core:RetainedEarningsAccumulatedLosses2023-03-31NI680224core:NetGoodwill2022-03-31NI680224core:IntangibleAssetsOtherThanGoodwill2022-03-31NI680224core:LandBuildings2022-03-31NI680224core:PlantMachinery2022-03-31NI680224core:Vehicles2022-03-31NI680224core:FurnitureFittings2022-03-31NI680224core:OfficeEquipment2022-03-31NI680224core:AfterOneYear2022-03-31NI680224core:WithinOneYear2022-03-31NI680224core:L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Registered Number
NI680224
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 March 2023

D&D AUTO SERVICES LIMITED

Company Information
for the year from 1 April 2022 to 31 March 2023


Director	David Cowan


Registered Address	33 Parklands
	Londonderry
	BT47 6YS


Registered Number	NI680224 (Northern Ireland)

D&D AUTO SERVICES LIMITED

Statement of Financial Position
31 March 2023

	2023		2022
	£	£	£	£
Current assets
Debtors	4,850		-
Cash at bank and on hand	2,447		100
	7,297		100
Creditors amounts falling due within one year	(4,270)		-
Net current assets (liabilities)		3,027		100
Total assets less current liabilities		3,027		100
Net assets		3,027		100
Capital and reserves
Called up share capital		100		-
Profit and loss account		2,927		100
Shareholders' funds		3,027		100

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 28 March 2024, and are signed on its behalf by:

David Cowan
Director
Registered Company No. NI680224

D&D AUTO SERVICES LIMITED

Notes to the Financial Statements
for the year ended 31 March 2023

1.	Statutory information
	The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Accounting policies

	Revenue recognition policy
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue recognition policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Employee benefits policy
	Contributions to defined contribution plans are expensed in the period to which they relate.

4.	Employee information


		2023		2022
	Average number of employees during the year	2		1