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REGISTERED NUMBER: 09963872 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

DNS Commercials Ltd

DNS Commercials Ltd (Registered number: 09963872)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

DNS Commercials Ltd

Company Information
for the Year Ended 31 January 2024







DIRECTORS: Ms N Caton
S D Baker
D J Baker





REGISTERED OFFICE: 26 Bell Street
Sawbridgeworth
Hertfordshire
CM21 9AN





REGISTERED NUMBER: 09963872 (England and Wales)





ACCOUNTANTS: Lawrence & Company
Chartered Certified Accountants
26 Bell Street
Sawbridgeworth
Hertfordshire
CM21 9AN

DNS Commercials Ltd (Registered number: 09963872)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 167,669 153,870

CURRENT ASSETS
Debtors 5 102,202 119,943
Cash at bank 5,642 2,289
107,844 122,232
CREDITORS
Amounts falling due within one year 6 260,363 250,629
NET CURRENT LIABILITIES (152,519 ) (128,397 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

15,150

25,473

CREDITORS
Amounts falling due after more than one
year

7

13,432

23,333
NET ASSETS 1,718 2,140

CAPITAL AND RESERVES
Called up share capital 8 3 3
Retained earnings 9 1,715 2,137
SHAREHOLDERS' FUNDS 1,718 2,140

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

DNS Commercials Ltd (Registered number: 09963872)

Balance Sheet - continued
31 January 2024


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 28 March 2024 and were signed on its behalf by:





Ms N Caton - Director


DNS Commercials Ltd (Registered number: 09963872)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

DNS Commercials 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.

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
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

DNS Commercials Ltd (Registered number: 09963872)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

4. TANGIBLE FIXED ASSETS
Long Plant and Motor Computer
leasehold machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 February 2023 112,100 69,918 2,000 1,273 185,291
Additions - 17,500 15,250 - 32,750
Disposals - - (2,000 ) - (2,000 )
At 31 January 2024 112,100 87,418 15,250 1,273 216,041
DEPRECIATION
At 1 February 2023 - 29,121 1,644 656 31,421
Charge for year - 14,576 3,813 206 18,595
Eliminated on disposal - - (1,644 ) - (1,644 )
At 31 January 2024 - 43,697 3,813 862 48,372
NET BOOK VALUE
At 31 January 2024 112,100 43,721 11,437 411 167,669
At 31 January 2023 112,100 40,797 356 617 153,870

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 102,202 119,943

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 41,011 57,423
Taxation 99,441 70,158
Social security and other taxes 107,411 110,548
Accrued expenses 2,500 2,500
260,363 250,629

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Bank loans - 1-2 years 10,000 10,000
Bank loans - 2-5 years 3,432 13,333
13,432 23,333

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.24 31.1.23
value: £    £   
3 Ordinary £1 3 3

DNS Commercials Ltd (Registered number: 09963872)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

9. RESERVES
Retained
earnings
£   

At 1 February 2023 2,137
Profit for the year 104,578
Dividends (105,000 )
At 31 January 2024 1,715

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £105,000 (2023 - £67,000) were paid to the directors .

The directors control the company by virtue of a direct controlling interest of 100% of the issued ordinary share capital.

DNS Commercials Ltd

Report of the Accountants to the Directors of
DNS Commercials Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2024 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Lawrence & Company
Chartered Certified Accountants
26 Bell Street
Sawbridgeworth
Hertfordshire
CM21 9AN


28 March 2024