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Registered number: 06391350
IDS Services Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2022
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 06391350
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,640 29,397
22,640 29,397
CURRENT ASSETS
Stocks 9,544 6,122
Debtors 3,286 5,184
Cash at bank and in hand 1,502 999
14,332 12,305
Creditors: Amounts Falling Due Within One Year (30,898 ) (21,478 )
NET CURRENT ASSETS (LIABILITIES) (16,566 ) (9,173 )
TOTAL ASSETS LESS CURRENT LIABILITIES 6,074 20,224
Creditors: Amounts Falling Due After More Than One Year (11,450 ) (20,441 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,302 ) (5,586 )
NET LIABILITIES (9,678 ) (5,803 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (9,778 ) (5,903 )
SHAREHOLDERS' FUNDS (9,678) (5,803)
Page 1
Page 2
For the year ending 31 March 2022 the company was entitled to exemption from audit 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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2022 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Ian Salter
Director
10/10/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
IDS Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06391350 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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% on reducing balance
Fixtures & Equipment 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Leases
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.
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2.5. 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.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.7. Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was:  1 (2021: 1)
1 1
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4. Tangible Assets
Total
£
Cost
As at 1 April 2021 51,730
Additions 791
As at 31 March 2022 52,521
Depreciation
As at 1 April 2021 22,333
Provided during the period 7,548
As at 31 March 2022 29,881
Net Book Value
As at 31 March 2022 22,640
As at 1 April 2021 29,397
5. Obligations Under Finance Leases
2022 2021
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,626 6,742
Later than one year and not later than five years 5,117 12,108
12,743 18,850
12,743 18,850
6. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
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