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REGISTERED NUMBER: 10371799 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2022 TO 30 JUNE 2023

FOR

DIRECT TO FAN SALES LTD

DIRECT TO FAN SALES LTD (REGISTERED NUMBER: 10371799)






CONTENTS OF THE FINANCIAL STATEMENTS
for the period 1 October 2022 to 30 June 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


DIRECT TO FAN SALES LTD

COMPANY INFORMATION
for the period 1 October 2022 to 30 June 2023







DIRECTORS: Mr R D Coultart
Mrs S J Coultart





SECRETARY: Mr R D Coultart





REGISTERED OFFICE: 25 Townsend Road
Harpenden
Hertfordshire
AL5 4BG





REGISTERED NUMBER: 10371799 (England and Wales)





ACCOUNTANTS: Raffingers LLP
Chartered Certified Accountants
19-20 Bourne Court
Southend Road
Woodford Green
Essex
IG8 8HD

DIRECT TO FAN SALES LTD (REGISTERED NUMBER: 10371799)

ABRIDGED BALANCE SHEET
30 June 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors - 3,020
Cash at bank 70,459 70,538
70,459 73,558
CREDITORS
Amounts falling due within one year 45,792 12,985
NET CURRENT ASSETS 24,667 60,573
TOTAL ASSETS LESS CURRENT
LIABILITIES

24,667

60,573

CREDITORS
Amounts falling due after more than one year 4 - 25,280
NET ASSETS 24,667 35,293

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 24,665 35,291
SHAREHOLDERS' FUNDS 24,667 35,293

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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.

DIRECT TO FAN SALES LTD (REGISTERED NUMBER: 10371799)

ABRIDGED BALANCE SHEET - continued
30 June 2023


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 30 June 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 22 February 2024 and were signed on its behalf by:





Mr R D Coultart - Director


DIRECT TO FAN SALES LTD (REGISTERED NUMBER: 10371799)

NOTES TO THE FINANCIAL STATEMENTS
for the period 1 October 2022 to 30 June 2023

1. STATUTORY INFORMATION

Direct To Fan Sales Ltd 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.

Taxation
Taxation for the period 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 period 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.

Short term creditors
Short term creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transactions costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2022 - 1 ).

DIRECT TO FAN SALES LTD (REGISTERED NUMBER: 10371799)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 October 2022 to 30 June 2023

4. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS
2023 2022
£    £   
Repayable by instalments
Bank loans more 5 yr by instal - 12,080

5. RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £44,780 (2022: £576) to Mr R D Coultart, a director.