DJEL Enterprise Limited - Accounts to registrar (filleted) - small 23.2.5

REGISTERED NUMBER: 14242869 (England and Wales)

Unaudited Financial Statements

for the Period 19 July 2022 to 31 July 2023

for

DJEL ENTERPRISE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

D J Wilson

J Wilson

Registered office:

Excalon Duncan Street Depot

Duncan Street

Salford

Registered number:

14242869 (England and Wales)

Accountants:

Haines Watts Manchester Limited

Northern Assurance Buildings

9-21 Princess Street

Manchester

M2 4DN

Fixed assets

Investments

5

3

Current assets

Debtors

6

175,001

Cash in hand

41

175,042

Creditors

Amounts falling due within one year

7

41,200

Net current assets

133,842

Total assets less current liabilities

133,845

Capital and reserves

Called up share capital

8

45

Retained earnings

133,800

Shareholders' funds

133,845

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2023 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.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 April 2024 and were signed on its behalf by:

D J Wilson - Director

1.	Statutory information

DJEL Enterprise 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.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of dividends recieved.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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.

4.	Employees and directors

The average number of employees during the period was 2 .

5.	Fixed asset investments

Shares in

group

undertakings

£

Cost

Additions

3

At 31 July 2023

3

Net book value

At 31 July 2023

3

6.

Debtors: amounts falling due within one year

£

Other debtors

175,001

7.

Creditors: amounts falling due within one year

£

Directors' current accounts

40,000

Accruals and deferred income

1,200

41,200

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

B Ordinary

£1

1

1

A Ordinary

£1

1

1

C Redeemable

£1

1

1

D Redeemable

£1

1

38,640

AA Redeemable Ordinary

0.1p

39

1,610

AB Redeemable Ordinary

0.1p

2

45

The following shares were issued during the period for cash at par :

1 B Ordinary share of £1

1 A Ordinary share of £1

1 C Redeemable share of £1

1 D Redeemable share of £1

38,640 AA Redeemable Ordinary shares of 0.1p

1,610 AB Redeemable Ordinary shares of 0.1p