2023-08-01 07644173 2024-07-31 07644173 2023-08-01 2024-07-31 07644173 2023-07-31 07644173 2022-08-01 2023-07-31 07644173 uk-core:WithinOneYear 2023-07-31 07644173 uk-core:WithinOneYear 2024-07-31 07644173 uk-core:AfterOneYear 2023-07-31 07644173 uk-core:AfterOneYear 2024-07-31 07644173 uk-core:ShareCapital 2024-07-31 07644173 uk-core:ShareCapital 2023-07-31 07644173 uk-core:InvestmentPropertiesRevaluationReserve 2024-07-31 07644173 uk-core:InvestmentPropertiesRevaluationReserve 2023-07-31 07644173 uk-core:RetainedEarningsAccumulatedLosses 2024-07-31 07644173 uk-core:RetainedEarningsAccumulatedLosses 2023-07-31 07644173 uk-bus:Director1 2023-08-01 2024-07-31 07644173 uk-core:NetGoodwill 2023-08-01 2024-07-31 07644173 uk-core:Buildings 2023-08-01 2024-07-31 07644173 uk-core:PlantMachinery 2023-08-01 2024-07-31 07644173 uk-core:ComputerEquipment 2023-08-01 2024-07-31 07644173 uk-core:MotorVehicles 2023-08-01 2024-07-31 07644173 uk-core:FurnitureFittings 2023-08-01 2024-07-31 07644173 uk-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-31 07644173 uk-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-31 07644173 uk-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-01 2024-07-31 07644173 uk-core:ComputerEquipment 2023-07-31 07644173 uk-core:FurnitureFittings 2023-07-31 07644173 uk-core:MotorVehicles 2023-07-31 07644173 uk-core:Buildings 2023-07-31 07644173 uk-core:MotorVehicles 2024-07-31 07644173 uk-core:FurnitureFittings 2024-07-31 07644173 uk-core:ComputerEquipment 2024-07-31 07644173 uk-core:Buildings 2024-07-31 07644173 uk-core:WithinOneYear 2024-07-31 07644173 uk-core:WithinOneYear 2023-07-31 07644173 uk-core:AfterOneYear uk-core:Secured 2024-07-31 07644173 uk-core:AfterOneYear uk-core:Secured 2023-07-31 iso4217:GBP xbrli:pure 07644173 uk-bus:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 07644173 uk-bus:FRS102 2023-08-01 2024-07-31 07644173 uk-bus:FilletedAccounts 2023-08-01 2024-07-31 07644173 uk-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31
DDS (International) Limited
Registered Number:07644173
For the year ended 31 July 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 July 2024
DDS (International) Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
07644173
As at 31 July 2024
DDS (International) Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Intangible assets
23,500
35,250
2
Property, plant and equipment
506,234
500,989
3
529,734
536,239
Current assets
Inventories
4,589
4,364
4
Trade and other receivables
159,574
287,889
5
9,368
Cash and cash equivalents
27,426
319,679
173,531
Trade and other payables: amounts falling due within one year
(541,902)
(485,179)
6
(368,371)
(165,500)
Net current liabilities
Total assets less current liabilities
364,234
167,868
Trade and other payables: amounts falling due after more than
one year
(150,000)
(340,854)
7
23,380
Net assets
17,868
Capital and reserves
Called up share capital
1,000
1,000
Fair value reserve
-
16,750
Retained earnings
22,380
118
23,380
17,868
Shareholders' funds
For the year ended 31 July 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
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4
Registered Number :
07644173
For the year ended 31 July 2024
DDS (International) Limited
Statement of Financial Position Continued
Mr Paul Frederick Smith Director
These financial statements were approved and authorised for issue by the Board on 05 September 2024 and were signed by:
The notes form part of these financial statements
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5
For the year ended 31 July 2024
DDS (International) Limited
Notes to the Financial Statements
Statutory Information
DDS (International) Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number
07644173.
Registered address:
Luffield House
Stadium Way
Sittingbourne
Kent
ME10 3SD
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have
been prepared under the historical costs convention as modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of 7 years.
Intangible assets
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings
0%
Plant and Machinery
25% Reducing balance
20% Reducing balance
Computer Equipment
25% Reducing balance
Motor Vehicles
15% Reducing balance
Furniture and Fittings
Inventories
Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.
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6
For the year ended 31 July 2024
DDS (International) Limited
Notes to the Financial Statements Continued
2. Intangible fixed assets
Other Intangible
Assets
Cost or valuation
£
At 01 August 2023
94,000
At 31 July 2024
94,000
Amortisation
At 01 August 2023
58,750
11,750
Charge for year
At 31 July 2024
70,500
Net book value
At 31 July 2024
23,500
At 31 July 2023
35,250
3. Property, plant and equipment
Total
Computer
Equipment
Furniture and
Fittings
Motor Vehicles
Land and
Buildings
£
£
£
£
£
Cost or valuation
At 01 August 2023
606,405
123,575
46,344
36,486
400,000
30,183
23,383
6,800
-
-
Additions
(16,187)
-
(14,967)
-
Disposals
(31,154)
At 31 July 2024
21,519
53,144
130,771
605,434
400,000
Provision for depreciation and impairment
At 01 August 2023
105,416
72,683
6,952
25,781
-
Charge for year
24,306
14,859
6,928
2,519
-
(30,522)
(16,187)
-
(14,335)
-
On disposal
At 31 July 2024
99,200
71,355
13,880
13,965
-
At 31 July 2024
Net book value
400,000
7,554
39,264
59,416
506,234
At 31 July 2023
400,000
10,705
39,392
50,892
500,989
4. Inventories
2023
2024
£
£
Stocks
4,364
4,589
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7
For the year ended 31 July 2024
DDS (International) Limited
Notes to the Financial Statements Continued
5. Trade and other receivables
2023
2024
£
£
Trade debtors
287,889
159,574
6. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Bank loans and overdraft
189,491
357,144
Trade creditors
34,911
5,254
Taxation and social security
189,191
101,081
Other creditors
71,586
78,423
485,179
541,902
7. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
190,854
-
Other creditors
150,000
150,000
340,854
150,000
8. Average number of persons employed
During the year the average number of employees was 24 (2023 : 22)
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