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Acorah Software Products - Accounts Production6.3.041false1 November 201631 October 201731 October 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Registered number: 04302396
D & N Transport Limited
Unaudited Financial Statements
For The Year Ended 31 October 2017
Penguin Accountancy Services Ltd

Chartered Accountants

16-18 Shaw Road
Oldham
Lancashire
OL1 3LQ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Balance Sheet
Registered number: 04302396
2017 2016
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,317 19,792
15,317 19,792
CURRENT ASSETS
Debtors 5 63,654 51,917
Cash at bank and in hand 33 44
63,687 51,961
Creditors: Amounts Falling Due Within One Year 6 (74,842) (67,592)
NET CURRENT ASSETS (LIABILITIES) (11,155) (15,631)
TOTAL ASSETS LESS CURRENT LIABILITIES 4,162 4,161
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (2,262) (3,065)
NET ASSETS 1,900 1,096
CAPITAL AND RESERVES
Called up share capital 9 5 5
Profit and Loss Account 1,895 1,091
SHAREHOLDERS' FUNDS 1,900 1,096
Page 1
For the year ending 31 October 2017 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 in accordance with section 476 of the Companies Act 2006.
  • The directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
  • The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Colin Law
Miss Paula Mutter
14 February 2018

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Notes to the Unaudited Accounts
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for services provided net of VAT. Turnover is reduced after taking into consideration discounts, settlement dicsounts and rebates.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2017 2016
Office and administration 4 4
4 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2016 129,923 12,041 141,964
Additions - 217 217
As at 31 October 2017 129,923 12,258 142,181
Depreciation
As at 1 November 2016 113,011 9,161 122,172
Provided during the period 4,228 464 4,692
As at 31 October 2017 117,239 9,625 126,864
Net Book Value
As at 31 October 2017 12,684 2,633 15,317
As at 1 November 2016 16,912 2,880 19,792
5. Debtors
2017 2016
£ £
Due within one year
Trade debtors 22,540 19,431
Prepayments and accrued income 22,087 20,673
Other debtors 19,027 11,813
63,654 51,917
Page 4
6. Creditors: Amounts Falling Due Within One Year
2017 2016
£ £
Net obligations under finance lease and hire purchase contracts - 328
Trade creditors 40,300 40,310
Bank loans and overdrafts 13,945 6,225
Corporation tax 7,461 8,600
Other taxes and social security 386 370
VAT 6,599 6,702
Other creditors 5,111 3,544
Accruals and deferred income 1,040 1,513
74,842 67,592
7. Obligations Under Finance Leases and Hire Purchase
2017 2016
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year - 328
- 328
- 328
8. Deferred Taxation
2017 2016
£ £
As at 1 November 2016 3,065 4,069
Deferred taxation (803) (1,004)
Deferred tax 2,262 3,065
The provision for deferred taxation is made up of accelerated capital allowances
9. Share Capital
Value Number 2017 2016
Allotted, called up and fully paid £ £ £
Ordinary shares 5.000 1 5 5
10. Pension Commitments
The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.
11. General Information
D & N Transport Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04302396. The registered office is Unit 5A Kayley Industrial Estate, Richmond Street, Ashton under Lyne, Lancashire, OL7 0AU.
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