2022-01-012022-12-312022-12-31false11733971D & S PROPERTY SOLUTIONS LTD2023-11-0168100iso4217:GBPxbrli:pure117339712022-01-01117339712022-12-31117339712022-01-012022-12-31117339712021-01-01117339712021-12-31117339712021-01-012021-12-3111733971bus:SmallEntities2022-01-012022-12-3111733971bus:AuditExempt-NoAccountantsReport2022-01-012022-12-3111733971bus:FullAccounts2022-01-012022-12-3111733971bus:PrivateLimitedCompanyLtd2022-01-012022-12-3111733971core:WithinOneYear2022-12-3111733971core:AfterOneYear2022-12-3111733971core:WithinOneYear2021-12-3111733971core:AfterOneYear2021-12-3111733971core:ShareCapital2022-12-3111733971core:SharePremium2022-12-3111733971core:RevaluationReserve2022-12-3111733971core:OtherReservesSubtotal2022-12-3111733971core:RetainedEarningsAccumulatedLosses2022-12-3111733971core:ShareCapital2021-12-3111733971core:SharePremium2021-12-3111733971core:RevaluationReserve2021-12-3111733971core:OtherReservesSubtotal2021-12-3111733971core:RetainedEarningsAccumulatedLosses2021-12-3111733971core:LandBuildings2022-12-3111733971core:PlantMachinery2022-12-3111733971core:Vehicles2022-12-3111733971core:FurnitureFittings2022-12-3111733971core:OfficeEquipment2022-12-3111733971core:NetGoodwill2022-12-3111733971core:IntangibleAssetsOtherThanGoodwill2022-12-3111733971core:ListedExchangeTraded2022-12-3111733971core:UnlistedNon-exchangeTraded2022-12-3111733971core:LandBuildings2021-12-3111733971core:PlantMachinery2021-12-3111733971core:Vehicles2021-12-3111733971core:FurnitureFittings2021-12-3111733971core:OfficeEquipment2021-12-3111733971core:NetGoodwill2021-12-3111733971core:IntangibleAssetsOtherThanGoodwill2021-12-3111733971core:ListedExchangeTraded2021-12-3111733971core:UnlistedNon-exchangeTraded2021-12-3111733971core:LandBuildings2022-01-012022-12-3111733971core:PlantMachinery2022-01-012022-12-3111733971core:Vehicles2022-01-012022-12-3111733971core:FurnitureFittings2022-01-012022-12-3111733971core:OfficeEquipment2022-01-012022-12-3111733971core:NetGoodwill2022-01-012022-12-3111733971core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3111733971core:ListedExchangeTraded2022-01-012022-12-3111733971core:UnlistedNon-exchangeTraded2022-01-012022-12-3111733971core:MoreThanFiveYears2022-01-012022-12-3111733971core:Non-currentFinancialInstruments2022-12-3111733971core:Non-currentFinancialInstruments2021-12-3111733971dpl:CostSales2022-01-012022-12-3111733971dpl:DistributionCosts2022-01-012022-12-3111733971core:LandBuildings2022-01-012022-12-3111733971core:PlantMachinery2022-01-012022-12-3111733971core:Vehicles2022-01-012022-12-3111733971core:FurnitureFittings2022-01-012022-12-3111733971core:OfficeEquipment2022-01-012022-12-3111733971dpl:AdministrativeExpenses2022-01-012022-12-3111733971core:NetGoodwill2022-01-012022-12-3111733971core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3111733971dpl:GroupUndertakings2022-01-012022-12-3111733971dpl:ParticipatingInterests2022-01-012022-12-3111733971dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3111733971core:ListedExchangeTraded2022-01-012022-12-3111733971dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3111733971core:UnlistedNon-exchangeTraded2022-01-012022-12-3111733971dpl:CostSales2021-01-012021-12-3111733971dpl:DistributionCosts2021-01-012021-12-3111733971core:LandBuildings2021-01-012021-12-3111733971core:PlantMachinery2021-01-012021-12-3111733971core:Vehicles2021-01-012021-12-3111733971core:FurnitureFittings2021-01-012021-12-3111733971core:OfficeEquipment2021-01-012021-12-3111733971dpl:AdministrativeExpenses2021-01-012021-12-3111733971core:NetGoodwill2021-01-012021-12-3111733971core:IntangibleAssetsOtherThanGoodwill2021-01-012021-12-3111733971dpl:GroupUndertakings2021-01-012021-12-3111733971dpl:ParticipatingInterests2021-01-012021-12-3111733971dpl:GroupUndertakingscore:ListedExchangeTraded2021-01-012021-12-3111733971core:ListedExchangeTraded2021-01-012021-12-3111733971dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-01-012021-12-3111733971core:UnlistedNon-exchangeTraded2021-01-012021-12-3111733971core:NetGoodwill2022-12-3111733971core:IntangibleAssetsOtherThanGoodwill2022-12-3111733971core:LandBuildings2022-12-3111733971core:PlantMachinery2022-12-3111733971core:Vehicles2022-12-3111733971core:FurnitureFittings2022-12-3111733971core:OfficeEquipment2022-12-3111733971core:AfterOneYear2022-12-3111733971core:WithinOneYear2022-12-3111733971core:ListedExchangeTraded2022-12-3111733971core:UnlistedNon-exchangeTraded2022-12-3111733971core:ShareCapital2022-12-3111733971core:SharePremium2022-12-3111733971core:RevaluationReserve2022-12-3111733971core:OtherReservesSubtotal2022-12-3111733971core:RetainedEarningsAccumulatedLosses2022-12-3111733971core:NetGoodwill2021-12-3111733971core:IntangibleAssetsOtherThanGoodwill2021-12-3111733971core:LandBuildings2021-12-3111733971core:PlantMachinery2021-12-3111733971core:Vehicles2021-12-3111733971core:FurnitureFittings2021-12-3111733971core:OfficeEquipment2021-12-3111733971core:AfterOneYear2021-12-3111733971core:WithinOneYear2021-12-3111733971core:ListedExc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D & S PROPERTY SOLUTIONS LTD

Registered Number
11733971
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2022

D & S PROPERTY SOLUTIONS LTD
Company Information
for the year from 1 January 2022 to 31 December 2022

Directors

BROWNSON, Donna Stephanie
MCMANUS, Sarah Louise

Registered Address

C/O Redstone Accountancy 253 Monton Road
Eccles
Manchester
M30 9PS

Registered Number

11733971 (England and Wales)
D & S PROPERTY SOLUTIONS LTD
Balance Sheet as at
31 December 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Investments634,81138,521
Investment property7265,000250,000
299,811288,521
Current assets
Cash at bank and on hand3,75720,746
3,75720,746
Creditors amounts falling due within one year8(2,750)(3,500)
Net current assets (liabilities)1,00717,246
Total assets less current liabilities300,818305,767
Creditors amounts falling due after one year9(107,730)(112,745)
Provisions for liabilities10(24,580)(21,730)
Net assets168,508171,292
Capital and reserves
Called up share capital100100
Revaluation reserve114,370114,370
Profit and loss account54,03856,822
Shareholders' funds168,508171,292
The financial statements were approved and authorised for issue by the Board of Directors on 1 November 2023, and are signed on its behalf by:
BROWNSON, Donna Stephanie
Director
MCMANUS, Sarah Louise
Director

Registered Company No. 11733971
D & S PROPERTY SOLUTIONS LTD
Notes to the Financial Statements
for the year ended 31 December 2022

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investment property policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
4.Employee information

20222021
Average number of employees during the year00
5.Property, plant and equipment
6.Fixed asset investments

Loans to groups1

Total

££
Cost or valuation
At 01 January 2238,52138,521
Revaluations(3,710)(3,710)
At 31 December 2234,81134,811
Net book value
At 31 December 2234,81134,811
At 31 December 2138,52138,521

Notes

1Loans to group undertakings and participating interests
7.Investment property

£
Fair value at 01 January 22250,000
Fair value adjustments15,000
At 31 December 22265,000
8.Creditors within one year

2022

2021

££
Trade creditors / trade payables2,2502,250
Taxation and social security(750)-
Accrued liabilities and deferred income1,2501,250
Total2,7503,500
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors after one year

2022

2021

££
Bank borrowings and overdrafts107,730112,745
Total107,730112,745
10.Provisions for liabilities

2022

2021

££
Net deferred tax liability (asset)24,58021,730
Total24,58021,730