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frs-core:ListedExchangeTraded 2021-11-30 09863604 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 09863604 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-11-30 09863604 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 09863604 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 09863604 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 09863604 frs-core:UnlistedNon-exchangeTraded 2021-11-30 09863604 frs-core:UnlistedNon-exchangeTraded 2020-11-30 09863604 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-11-30 09863604 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09863604 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09863604 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09863604 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09863604 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09863604 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09863604 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 09863604 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-11-30 09863604 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09863604 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09863604 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09863604 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09863604 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-11-30 09863604 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09863604 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09863604 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09863604 dpl-frs:CostSales 2020-12-01 2021-11-30 09863604 dpl-frs:CostSales 2020-11-30 09863604 dpl-frs:CostSales 2021-11-30 09863604 dpl-frs:DistributionCosts 2020-12-01 2021-11-30 09863604 dpl-frs:AdministrativeExpenses 2020-12-01 2021-11-30 09863604 frs-bus:Director1 2020-12-01 2021-11-30 09863604 frs-bus:Director1 2020-11-30 09863604 frs-bus:Director1 2021-11-30 09863604 1 2020-12-01 2021-11-30 09863604 frs-core:CurrentFinancialInstruments 1 2021-11-30 09863604 frs-core:Non-currentFinancialInstruments 1 2021-11-30 09863604 2 2020-12-01 2021-11-30 09863604 frs-core:CurrentFinancialInstruments 2 2021-11-30 09863604 frs-core:Non-currentFinancialInstruments 2 2021-11-30 09863604 3 2020-12-01 2021-11-30 09863604 frs-core:CurrentFinancialInstruments 3 2021-11-30 09863604 frs-core:Non-currentFinancialInstruments 3 2021-11-30 09863604 4 2020-12-01 2021-11-30 09863604 frs-core:CurrentFinancialInstruments 4 2021-11-30 09863604 frs-core:Non-currentFinancialInstruments 4 2021-11-30 09863604 5 2020-12-01 2021-11-30 09863604 frs-core:CurrentFinancialInstruments 5 2021-11-30 09863604 frs-core:Non-currentFinancialInstruments 5 2021-11-30 09863604 6 2020-12-01 2021-11-30 09863604 frs-core:CurrentFinancialInstruments 6 2021-11-30 09863604 frs-core:Non-currentFinancialInstruments 6 2021-11-30 09863604 7 2020-12-01 2021-11-30 09863604 frs-core:CurrentFinancialInstruments 7 2021-11-30 09863604 frs-core:Non-currentFinancialInstruments 7 2021-11-30 09863604 8 2020-12-01 2021-11-30 09863604 frs-core:CurrentFinancialInstruments 8 2021-11-30 09863604 frs-core:Non-currentFinancialInstruments 8 2021-11-30 09863604 9 2020-12-01 2021-11-30 09863604 frs-core:CurrentFinancialInstruments 9 2021-11-30 09863604 frs-core:Non-currentFinancialInstruments 9 2021-11-30 09863604 10 2020-12-01 2021-11-30 09863604 frs-core:CurrentFinancialInstruments 10 2021-11-30 09863604 frs-core:Non-currentFinancialInstruments 10 2021-11-30 09863604 11 2020-12-01 2021-11-30 09863604 frs-core:CurrentFinancialInstruments 11 2021-11-30 09863604 frs-core:Non-currentFinancialInstruments 11 2021-11-30 09863604 12 2020-12-01 2021-11-30 09863604 frs-core:CurrentFinancialInstruments 12 2021-11-30 09863604 frs-core:Non-currentFinancialInstruments 12 2021-11-30 09863604 13 2020-12-01 2021-11-30 09863604 frs-core:CurrentFinancialInstruments 13 2021-11-30 09863604 frs-core:Non-currentFinancialInstruments 13 2021-11-30 09863604 14 2020-12-01 2021-11-30 09863604 frs-core:CurrentFinancialInstruments 14 2021-11-30 09863604 frs-core:Non-currentFinancialInstruments 14 2021-11-30 09863604 15 2020-12-01 2021-11-30 09863604 frs-core:CurrentFinancialInstruments 15 2021-11-30 09863604 frs-core:Non-currentFinancialInstruments 15 2021-11-30 09863604 16 2020-12-01 2021-11-30 09863604 frs-core:CurrentFinancialInstruments 16 2021-11-30 09863604 frs-core:Non-currentFinancialInstruments 16 2021-11-30 09863604 17 2020-12-01 2021-11-30 09863604 frs-core:CurrentFinancialInstruments 17 2021-11-30 09863604 frs-core:Non-currentFinancialInstruments 17 2021-11-30 09863604 18 2020-12-01 2021-11-30 09863604 frs-core:CurrentFinancialInstruments 18 2021-11-30 09863604 frs-core:Non-currentFinancialInstruments 18 2021-11-30 09863604 19 2020-12-01 2021-11-30 09863604 frs-core:CurrentFinancialInstruments 19 2021-11-30 09863604 frs-core:Non-currentFinancialInstruments 19 2021-11-30 09863604 20 2020-12-01 2021-11-30 09863604 frs-core:CurrentFinancialInstruments 20 2021-11-30 09863604 frs-core:Non-currentFinancialInstruments 20 2021-11-30 09863604 dpl-frs:Item1 2020-12-01 2021-11-30 09863604 dpl-frs:Item1 2020-11-30 09863604 dpl-frs:Item1 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 09863604 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 09863604 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-11-30 09863604 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-12-01 2021-11-30 09863604 dpl-frs:Item2 2020-12-01 2021-11-30 09863604 dpl-frs:Item2 2020-11-30 09863604 dpl-frs:Item2 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item2 2020-12-01 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item2 2020-11-30 09863604 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 09863604 dpl-frs:DistributionCosts dpl-frs:Item2 2020-12-01 2021-11-30 09863604 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-12-01 2021-11-30 09863604 dpl-frs:Item3 2020-12-01 2021-11-30 09863604 dpl-frs:Item3 2020-11-30 09863604 dpl-frs:Item3 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item3 2020-12-01 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item3 2020-11-30 09863604 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 09863604 dpl-frs:DistributionCosts dpl-frs:Item3 2020-12-01 2021-11-30 09863604 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-12-01 2021-11-30 09863604 dpl-frs:Item4 2020-12-01 2021-11-30 09863604 dpl-frs:Item4 2020-11-30 09863604 dpl-frs:Item4 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item4 2020-12-01 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 09863604 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 09863604 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-01 2021-11-30 09863604 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-01 2021-11-30 09863604 dpl-frs:Item5 2020-12-01 2021-11-30 09863604 dpl-frs:Item5 2020-11-30 09863604 dpl-frs:Item5 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item5 2020-12-01 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 09863604 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 09863604 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-01 2021-11-30 09863604 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-01 2021-11-30 09863604 dpl-frs:Item6 2020-12-01 2021-11-30 09863604 dpl-frs:Item6 2020-11-30 09863604 dpl-frs:Item6 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item6 2020-12-01 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 09863604 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 09863604 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-01 2021-11-30 09863604 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-01 2021-11-30 09863604 dpl-frs:Item7 2020-12-01 2021-11-30 09863604 dpl-frs:Item7 2020-11-30 09863604 dpl-frs:Item7 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item7 2020-12-01 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 09863604 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 09863604 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-01 2021-11-30 09863604 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-01 2021-11-30 09863604 dpl-frs:Item8 2020-12-01 2021-11-30 09863604 dpl-frs:Item8 2020-11-30 09863604 dpl-frs:Item8 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item8 2020-12-01 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 09863604 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 09863604 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-01 2021-11-30 09863604 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-01 2021-11-30 09863604 dpl-frs:Item9 2020-12-01 2021-11-30 09863604 dpl-frs:Item9 2020-11-30 09863604 dpl-frs:Item9 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item9 2020-12-01 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item9 2020-11-30 09863604 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 09863604 dpl-frs:DistributionCosts dpl-frs:Item9 2020-12-01 2021-11-30 09863604 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-12-01 2021-11-30 09863604 dpl-frs:Item10 2020-12-01 2021-11-30 09863604 dpl-frs:Item10 2020-11-30 09863604 dpl-frs:Item10 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item10 2020-12-01 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item10 2020-11-30 09863604 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 09863604 dpl-frs:DistributionCosts dpl-frs:Item10 2020-12-01 2021-11-30 09863604 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-12-01 2021-11-30 09863604 dpl-frs:Item11 2020-12-01 2021-11-30 09863604 dpl-frs:Item11 2020-11-30 09863604 dpl-frs:Item11 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item11 2020-12-01 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item11 2020-11-30 09863604 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 09863604 dpl-frs:DistributionCosts dpl-frs:Item11 2020-12-01 2021-11-30 09863604 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-12-01 2021-11-30 09863604 dpl-frs:Item12 2020-12-01 2021-11-30 09863604 dpl-frs:Item12 2020-11-30 09863604 dpl-frs:Item12 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item12 2020-12-01 2021-11-30 09863604 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 09863604 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 09863604 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-01 2021-11-30 09863604 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-01 2021-11-30 09863604 1 2020-12-01 2021-11-30 09863604 frs-countries:EnglandWales 2020-12-01 2021-11-30
Registered number: 09863604
DFS COMPOSITES LIMITED
Unaudited Financial Statements
For the Period 1 December 2021 to 31 March 2023
Whitefield Tax Limited
Chartered Certified Accountants and Registered Auditor
Arnold House
2 New Road
Brading
Isle Of Wight
PO36 0DT
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09863604
31 March 2023 30 November 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 41,127 38,912
Tangible Assets 5 501,729 80,754
Investments 6 97,179 47,678
640,035 167,344
CURRENT ASSETS
Debtors 7 438,196 292,522
Cash at bank and in hand 851,911 486,485
1,290,107 779,007
Creditors: Amounts Falling Due Within One Year 8 (535,126 ) (129,943 )
NET CURRENT ASSETS (LIABILITIES) 754,981 649,064
TOTAL ASSETS LESS CURRENT LIABILITIES 1,395,016 816,408
NET ASSETS 1,395,016 816,408
CAPITAL AND RESERVES
Called up share capital 9 50 50
Capital redemption reserve 50 50
Profit and Loss Account 1,394,916 816,308
SHAREHOLDERS' FUNDS 1,395,016 816,408
Page 1
Page 2
For the period ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Feras Yosef
Director
21 November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DFS COMPOSITES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09863604 . The registered office is Unit 15 Faraday Business Park, Spitfire Way, Lee on the Solent, Hampshire, PO13 9GW.
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.
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.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are registered patents. These are not amortised.
2.4. 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:
Plant & Machinery 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was:
31 March 2023 30 November 2021
Office and administration 14 14
14 14
4. Intangible Assets
Other
£
Cost
As at 1 December 2021 38,912
Additions 2,215
As at 31 March 2023 41,127
Net Book Value
As at 31 March 2023 41,127
As at 1 December 2021 38,912
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2021 18,359 564 109,972 128,895
Additions 529,824 16,740 58,900 605,464
Disposals (4,463 ) (564 ) (725 ) (5,752 )
As at 31 March 2023 543,720 16,740 168,147 728,607
Depreciation
As at 1 December 2021 6,006 243 41,892 48,141
Provided during the period 144,229 4,464 33,754 182,447
Disposals (3,144 ) (243 ) (323 ) (3,710 )
As at 31 March 2023 147,091 4,464 75,323 226,878
Net Book Value
As at 31 March 2023 396,629 12,276 92,824 501,729
As at 1 December 2021 12,353 321 68,080 80,754
Page 4
Page 5
6. Investments
Unlisted
£
Cost
As at 1 December 2021 47,678
Additions 49,501
As at 31 March 2023 97,179
Provision
As at 1 December 2021 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 97,179
As at 1 December 2021 47,678
7. Debtors
31 March 2023 30 November 2021
£ £
Due within one year
Trade debtors 412,263 286,978
Loans made to other companies 24,200 -
VAT 1,733 5,544
438,196 292,522
8. Creditors: Amounts Falling Due Within One Year
31 March 2023 30 November 2021
£ £
Trade creditors 386,543 91,943
Corporation tax 84,947 22,536
Other taxes and social security (Current liabilities - creditors < 1 year) 13,139 1,026
Other creditors 49,717 13,658
Director's loan account 780 780
535,126 129,943
9. Share Capital
31 March 2023 30 November 2021
£ £
Allotted, Called up and fully paid 50 50
Page 5