IRIS Accounts Production v23.3.0.418 05185204 director 1.9.22 31.8.23 31.8.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh051852042022-08-31051852042023-08-31051852042022-09-012023-08-31051852042021-08-31051852042021-09-012022-08-31051852042022-08-3105185204ns10:Originalns15:EnglandWales2022-09-012023-08-3105185204ns14:PoundSterlingns10:Original2022-09-012023-08-3105185204ns10:Originalns10:Director12022-09-012023-08-3105185204ns10:Original2022-09-012023-08-3105185204ns10:Original2023-08-3105185204ns10:Originalns10:PrivateLimitedCompanyLtd2022-09-012023-08-3105185204ns10:Originalns10:SmallEntities2022-09-012023-08-3105185204ns10:Originalns10:AuditExempt-NoAccountantsReport2022-09-012023-08-3105185204ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-09-012023-08-3105185204ns10:SmallCompaniesRegimeForAccountsns10:Original2022-09-012023-08-3105185204ns10:Originalns10:FullAccounts2022-09-012023-08-3105185204ns10:Originalns10:OrdinaryShareClass12022-09-012023-08-3105185204ns10:CompanySecretary1ns10:Original2022-09-012023-08-3105185204ns10:Originalns10:RegisteredOffice2022-09-012023-08-3105185204ns10:Original2022-08-3105185204ns10:Originalns5:CurrentFinancialInstruments2023-08-3105185204ns10:Originalns5:CurrentFinancialInstruments2022-08-3105185204ns5:ShareCapitalns10:Original2023-08-3105185204ns5:ShareCapitalns10:Original2022-08-3105185204ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-08-3105185204ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-08-3105185204ns10:Originalns5:PlantMachinery2022-09-012023-08-3105185204ns10:Originalns5:FurnitureFittings2022-09-012023-08-3105185204ns10:Originalns5:ComputerEquipment2022-09-012023-08-3105185204ns10:Original2021-09-012022-08-3105185204ns10:Originalns5:PlantMachinery2022-08-3105185204ns10:Originalns5:FurnitureFittings2022-08-3105185204ns10:Originalns5:ComputerEquipment2022-08-3105185204ns10:Original2022-08-3105185204ns10:Originalns5:PlantMachinery2023-08-3105185204ns10:Originalns5:FurnitureFittings2023-08-3105185204ns10:Originalns5:ComputerEquipment2023-08-3105185204ns10:Originalns5:PlantMachinery2022-08-3105185204ns10:Originalns5:FurnitureFittings2022-08-3105185204ns10:Originalns5:ComputerEquipment2022-08-3105185204ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-08-3105185204ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-08-3105185204ns10:Originalns10:OrdinaryShareClass12023-08-3105185204ns10:Original1ns10:Director12022-08-3105185204ns10:Original1ns10:Director12021-08-3105185204ns10:Original1ns10:Director12022-09-012023-08-3105185204ns10:Original1ns10:Director12021-09-012022-08-3105185204ns10:Original1ns10:Director12023-08-3105185204ns10:Original1ns10:Director12022-08-31
REGISTERED NUMBER: 05185204 (England and Wales)











D S RAIL SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2023






D S RAIL SERVICES LIMITED (REGISTERED NUMBER: 05185204)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2023










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


D S RAIL SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST AUGUST 2023







DIRECTOR: D Corney





SECRETARY: Mrs S Corney





REGISTERED OFFICE: 20 Eversley Road
Bexhill-on-Sea
East Sussex
TN40 1HE





REGISTERED NUMBER: 05185204 (England and Wales)





ACCOUNTANTS: Gibbons Mannington & Phipps LLP
Chartered Accountants
20 Eversley Road
Bexhill-on-Sea
East Sussex
TN40 1HE

D S RAIL SERVICES LIMITED (REGISTERED NUMBER: 05185204)

BALANCE SHEET
31ST AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 644 799

CURRENT ASSETS
Debtors 5 4,719 6,068
Cash at bank 2,996 1,528
7,715 7,596
CREDITORS
Amounts falling due within one year 6 7,485 7,577
NET CURRENT ASSETS 230 19
TOTAL ASSETS LESS CURRENT
LIABILITIES

874

818

PROVISIONS FOR LIABILITIES 122 173
NET ASSETS 752 645

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 652 545
SHAREHOLDERS' FUNDS 752 645

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 S RAIL SERVICES LIMITED (REGISTERED NUMBER: 05185204)

BALANCE SHEET - continued
31ST AUGUST 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12th November 2023 and were signed by:





D Corney - Director


D S RAIL SERVICES LIMITED (REGISTERED NUMBER: 05185204)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2023


1. STATUTORY INFORMATION

D S Rail Services 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on reducing balance

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.

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

D S RAIL SERVICES LIMITED (REGISTERED NUMBER: 05185204)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1st September 2022 723 2,356 1,459 4,538
Additions - - 125 125
At 31st August 2023 723 2,356 1,584 4,663
DEPRECIATION
At 1st September 2022 545 2,218 976 3,739
Charge for year 45 35 200 280
At 31st August 2023 590 2,253 1,176 4,019
NET BOOK VALUE
At 31st August 2023 133 103 408 644
At 31st August 2022 178 138 483 799

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,410 1,447
Other debtors 3,309 4,621
4,719 6,068

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 390 -
Taxation and social security 5,575 6,266
Other creditors 1,520 1,311
7,485 7,577

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

D S RAIL SERVICES LIMITED (REGISTERED NUMBER: 05185204)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2023


8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st August 2023 and 31st August 2022:

2023 2022
£    £   
D Corney
Balance outstanding at start of year 4,053 8,516
Amounts advanced 2,614 46,474
Amounts repaid (4,053 ) (50,937 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 2,614 4,053

During the period the director received the above advance from the company which remained outstanding at the year-end. No interest is charged on the outstanding balance and the loan is repayable on demand.