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REGISTERED NUMBER: 02860600 (England and Wales)















D.N.T. COMPANY LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2017






D.N.T. COMPANY LIMITED (REGISTERED NUMBER: 02860600)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2017










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D.N.T. COMPANY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2017







DIRECTORS: Ms R E Babic
D Babic
Ms F J Feek
A S Feek





SECRETARY: D Babic





REGISTERED OFFICE: 5 Chestnut Court
Jill Lane
Sambourne
Warwickshire
B96 6EW





REGISTERED NUMBER: 02860600 (England and Wales)

D.N.T. COMPANY LIMITED (REGISTERED NUMBER: 02860600)

BALANCE SHEET
30 NOVEMBER 2017

2017 2016
Notes £    £   
FIXED ASSETS
Tangible assets 4 209,642 230,125

CURRENT ASSETS
Stocks 1,996,189 1,949,547
Debtors 5 1,695,867 2,295,268
Investments 6 5,298 4,645
Cash at bank 541 55,686
3,697,895 4,305,146
CREDITORS
Amounts falling due within one year 7 (3,028,823 ) (3,861,279 )
NET CURRENT ASSETS 669,072 443,867
TOTAL ASSETS LESS CURRENT
LIABILITIES

878,714

673,992

PROVISIONS FOR LIABILITIES - (8,666 )
NET ASSETS 878,714 665,326

CAPITAL AND RESERVES
Called up share capital 1,100 8
Retained earnings 877,614 665,318
878,714 665,326

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2017 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.

D.N.T. COMPANY LIMITED (REGISTERED NUMBER: 02860600)

BALANCE SHEET - continued
30 NOVEMBER 2017


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

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 16 August 2018 and were signed on its
behalf by:





D Babic - Director


D.N.T. COMPANY LIMITED (REGISTERED NUMBER: 02860600)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2017


1. STATUTORY INFORMATION

D.n.t. Company 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty
The preparation of financial statements requires management to make judgements, estimates and
assumptions about the carrying values of assets and liabilities that are not readily apparent from other
sources. The estimates and underlying assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised if the revision
affects only that period, or in the period of the revision and future periods if the revision affects both
current and future periods.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts,
rebates, value added tax and other sales taxes.

Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of
the goods has transferred to the buyer. This is usually at the point that the customer has signed for the
delivery of the goods.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated
useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold Property - 2% straight line
Motor vehicles - 25% reducing balance
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.

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.

D.N.T. COMPANY LIMITED (REGISTERED NUMBER: 02860600)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2017


2. ACCOUNTING POLICIES - continued

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet.
Those held under hire purchase contracts are depreciated over their estimated useful lives. Those
held under finance leases are depreciated over their estimated useful lives or the lease term,
whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The
capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the
period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the
company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2016 - 10 ).

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 December 2016 232,592 155,444 388,036
Disposals - (75,766 ) (75,766 )
At 30 November 2017 232,592 79,678 312,270
DEPRECIATION
At 1 December 2016 27,142 130,769 157,911
Charge for year 4,651 2,947 7,598
Eliminated on disposal - (62,881 ) (62,881 )
At 30 November 2017 31,793 70,835 102,628
NET BOOK VALUE
At 30 November 2017 200,799 8,843 209,642
At 30 November 2016 205,450 24,675 230,125

D.N.T. COMPANY LIMITED (REGISTERED NUMBER: 02860600)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2017


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Trade debtors 1,660,598 2,193,293
Other debtors 35,269 101,975
1,695,867 2,295,268

6. CURRENT ASSET INVESTMENTS

Quoted investments are stated at the year end market value, any surplus or deficit for the year being
accounted for in the income statement.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Bank loans and overdrafts 103,629 -
Amounts owed to debt factors 942,619 908,443
Trade creditors 1,759,688 2,773,747
Taxation and social security 184,651 95,418
Other creditors 38,236 83,671
3,028,823 3,861,279

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2017 2016
£    £   
Within one year 4,772 -

9. PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held
separately from those of the company in an independently administered fund. The pension cost
charge represents contributions payable by the company to the fund and amounted to £63,838 (2016:
£46,611). At the balance sheet date there was a pension creditor of £555 (2016: £nil).

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2017
and 30 November 2016:

2017 2016
£    £   
D Babic
Balance outstanding at start of year 4,006 -
Amounts advanced - 4,006
Amounts repaid (1,481 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 2,525 4,006

D.N.T. COMPANY LIMITED (REGISTERED NUMBER: 02860600)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2017


10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

A S Feek
Balance outstanding at start of year 4,262 -
Amounts advanced - 4,262
Amounts repaid (4,262 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 4,262

11. RELATED PARTY DISCLOSURES

During the year ended 30 November 2017, dividends of £158,000 were paid to the directors and their
close family.