IRIS Accounts Production v23.1.0.753 06374436 Board of Directors 1.10.22 30.9.23 30.9.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure063744362022-09-30063744362023-09-30063744362022-10-012023-09-30063744362021-09-30063744362021-10-012022-09-30063744362022-09-3006374436ns15:EnglandWales2022-10-012023-09-3006374436ns14:PoundSterling2022-10-012023-09-3006374436ns10:Director12022-10-012023-09-3006374436ns10:PrivateLimitedCompanyLtd2022-10-012023-09-3006374436ns10:SmallEntities2022-10-012023-09-3006374436ns10:AuditExempt-NoAccountantsReport2022-10-012023-09-3006374436ns10:SmallCompaniesRegimeForAccounts2022-10-012023-09-3006374436ns10:FullAccounts2022-10-012023-09-3006374436ns10:OrdinaryShareClass12022-10-012023-09-3006374436ns10:Director22022-10-012023-09-3006374436ns10:CompanySecretary12022-10-012023-09-3006374436ns10:RegisteredOffice2022-10-012023-09-3006374436ns5:CurrentFinancialInstruments2023-09-3006374436ns5:CurrentFinancialInstruments2022-09-3006374436ns5:ShareCapital2023-09-3006374436ns5:ShareCapital2022-09-3006374436ns5:RetainedEarningsAccumulatedLosses2023-09-3006374436ns5:RetainedEarningsAccumulatedLosses2022-09-3006374436ns5:PlantMachinery2022-10-012023-09-3006374436ns5:ComputerEquipment2022-10-012023-09-3006374436ns5:PlantMachinery2022-09-3006374436ns5:ComputerEquipment2022-09-3006374436ns5:PlantMachinery2023-09-3006374436ns5:ComputerEquipment2023-09-3006374436ns5:PlantMachinery2022-09-3006374436ns5:ComputerEquipment2022-09-3006374436ns10:OrdinaryShareClass12023-09-3006374436ns5:RetainedEarningsAccumulatedLosses2022-09-3006374436ns5:RetainedEarningsAccumulatedLosses2022-10-012023-09-30
REGISTERED NUMBER: 06374436 (England and Wales)















DETAILING SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023






DETAILING SERVICES LIMITED (REGISTERED NUMBER: 06374436)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


DETAILING SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: Mrs S Bowers
D A Bowers





SECRETARY: Mrs S Bowers





REGISTERED OFFICE: West Lodge
Rainbow Street
Leominster
Herefordshire
HR6 8DQ





REGISTERED NUMBER: 06374436 (England and Wales)





ACCOUNTANTS: Davies Edwards & Co
Chartered Certified Accountants
West Lodge
Rainbow Street
Leominster
Herefordshire
HR6 8DQ

DETAILING SERVICES LIMITED (REGISTERED NUMBER: 06374436)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 120 365

CURRENT ASSETS
Stocks and work in progress 10,063 6,238
Debtors 5 7,486 8,541
Cash at bank and in hand 114,183 71,680
131,732 86,459
CREDITORS
Amounts falling due within one year 6 17,442 11,890
NET CURRENT ASSETS 114,290 74,569
TOTAL ASSETS LESS CURRENT
LIABILITIES

114,410

74,934

PROVISIONS FOR LIABILITIES 23 69
NET ASSETS 114,387 74,865

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 114,287 74,765
SHAREHOLDERS' FUNDS 114,387 74,865

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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.

DETAILING SERVICES LIMITED (REGISTERED NUMBER: 06374436)

STATEMENT OF FINANCIAL POSITION - continued
30 SEPTEMBER 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 Board of Directors and authorised for issue on 13 February 2024 and were signed on its behalf by:





D A Bowers - Director


DETAILING SERVICES LIMITED (REGISTERED NUMBER: 06374436)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

Detailing 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.

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.
Equipment - 20% on reducing balance
Computer equipment - 33% on cost

Stocks and work in progress
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks and work in progress to their present location and condition.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 3 (2022 - 3 ) .

DETAILING SERVICES LIMITED (REGISTERED NUMBER: 06374436)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4. TANGIBLE FIXED ASSETS
Computer
Equipment equipment Totals
£    £    £   
COST
At 1 October 2022
and 30 September 2023 297 1,524 1,821
DEPRECIATION
At 1 October 2022 296 1,160 1,456
Charge for year - 245 245
At 30 September 2023 296 1,405 1,701
NET BOOK VALUE
At 30 September 2023 1 119 120
At 30 September 2022 1 364 365

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 7,486 8,541

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 35 49
Tax 9,866 5,287
Social security and other taxes 237 201
VAT 5,599 4,601
Directors' current accounts 630 727
Accruals and deferred income 1,075 1,025
17,442 11,890

7. CALLED UP SHARE CAPITAL

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

8. RESERVES
Retained
earnings
£   

At 1 October 2022 74,765
Profit for the year 41,522
Dividends (2,000 )
At 30 September 2023 114,287

DETAILING SERVICES LIMITED (REGISTERED NUMBER: 06374436)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £2,000 were paid to the directors .