DJS Holding Limited - Accounts to registrar (filleted) - small 18.1
DJS Holding Limited - Accounts to registrar (filleted) - small 18.1
REGISTERED NUMBER: |
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2017 |
FOR |
DJS HOLDING LIMITED |
DJS HOLDING LIMITED (REGISTERED NUMBER: 08499088) |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31ST JULY 2017 |
Page |
Company Information | 1 |
Balance Sheet | 2 |
Notes to the Financial Statements | 3 |
DJS HOLDING LIMITED |
COMPANY INFORMATION |
FOR THE YEAR ENDED 31ST JULY 2017 |
DIRECTORS: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
DJS HOLDING LIMITED (REGISTERED NUMBER: 08499088) |
BALANCE SHEET |
31ST JULY 2017 |
2017 | 2016 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Investments | 5 |
CURRENT ASSETS |
Debtors | 6 |
Cash in hand |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CAPITAL AND RESERVES |
Called up share capital | 7 |
Share premium |
SHAREHOLDERS' FUNDS |
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. |
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
The financial statements were approved by the Board of Directors on |
DJS HOLDING LIMITED (REGISTERED NUMBER: 08499088) |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31ST JULY 2017 |
1. | STATUTORY INFORMATION |
DJS Holding Limited is a |
registered number and registered office address can be found on the Company Information page. |
2. | STATEMENT OF COMPLIANCE |
3. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
This is the first year that the company has presented its financial statements under Section 1A "Small Entities" of |
Financial Reporting Standard 102 (FRS 102 Section 1A) issued by the Financial Reporting Council. The last |
financial statements, for the year ended 31st July 2016 were prepared under previous UK GAAP. The transition |
date to FRS 102 Section 1A is therefore 1st August 2015. |
Adopting FRS 102 Section 1A has not resulted in any changes to the company's existing accounting policies |
which were being applied prior to transition. There was no change to the reported profit and loss account or |
closing equity position of the business for the year ended 31st July 2016 as a result of the transition, nor to the |
opening equity position at the date of transition. |
Preparation of consolidated financial statements |
The financial statements contain information about DJS Holding Limited as an individual company and do not |
contain consolidated financial information as the parent of a group. The company has taken the option under |
Section 398 of the Companies Act 2006 not to prepare consolidated financial statements. |
Investments in subsidiaries |
Investments in subsidiary undertakings are recognised at cost. |
Taxation |
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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. |
4. | EMPLOYEES AND DIRECTORS |
The average number of employees during the year was |
DJS HOLDING LIMITED (REGISTERED NUMBER: 08499088) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31ST JULY 2017 |
5. | FIXED ASSET INVESTMENTS |
Shares in |
group |
undertakings |
£ |
COST |
At 1st August 2016 |
Additions |
At 31st July 2017 |
NET BOOK VALUE |
At 31st July 2017 |
At 31st July 2016 |
6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2017 | 2016 |
£ | £ |
Other debtors |
7. | CALLED UP SHARE CAPITAL |
Allotted, issued and fully paid: |
Number: | Class | Nominal | 2017 | 2016 |
value: | £ | £ |
600 | Ordinary | £1 | 600 | 600 |
200 | B Ordinary | £1 | 200 | - |
800 | 600 |
The following shares were issued during the year: |
200 B Ordinary shares of £1 for consideration of £2,990,000. |
8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
The following advances and credits to directors subsisted during the years ended 31st July 2017 and |
31st July 2016: |
2017 | 2016 |
£ | £ |
Balance outstanding at start of year |
Amounts repaid | ( |
) |
Amounts written off | - | - |
Amounts waived | - | - |
Balance outstanding at end of year |
Balance outstanding at start of year |
Amounts repaid | ( |
) |
Amounts written off | - | - |
Amounts waived | - | - |
Balance outstanding at end of year |
DJS HOLDING LIMITED (REGISTERED NUMBER: 08499088) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31ST JULY 2017 |
8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued |
Balance outstanding at start of year |
Amounts repaid | ( |
) |
Amounts written off | - | - |
Amounts waived | - | - |
Balance outstanding at end of year |
9. | RELATED PARTY DISCLOSURES |
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 Section |
1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party |
transactions with group companies where any subsidiary that is a party to the transaction is wholly owned within |
the group or where transactions have been undertaken under normal market conditions. |