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REGISTERED NUMBER: 04927856 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

Direct Cleaning & Hygiene Supplies Ltd

Direct Cleaning & Hygiene Supplies Ltd (Registered number: 04927856)






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




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


Direct Cleaning & Hygiene Supplies Ltd

Company Information
for the Year Ended 31 October 2024







Director: Mr D J Nutton





Registered office: 6 George Street
Driffield
East Yorkshire
YO25 6RA





Registered number: 04927856 (England and Wales)





Accountants: Ullyott Limited
6 George Street
Driffield
East Yorkshire
YO25 6RA

Direct Cleaning & Hygiene Supplies Ltd (Registered number: 04927856)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 34,843 46,458
Tangible assets 5 40,785 14,463
75,628 60,921

CURRENT ASSETS
Stocks 6 13,000 20,000
Debtors 7 80,558 82,711
Cash at bank 8,795 37,010
102,353 139,721
CREDITORS
Amounts falling due within one year 8 95,019 120,812
NET CURRENT ASSETS 7,334 18,909
TOTAL ASSETS LESS CURRENT
LIABILITIES

82,962

79,830

CREDITORS
Amounts falling due after more than one
year

9

(74,780

)

(64,545

)

PROVISIONS FOR LIABILITIES 10 (6,756 ) (3,616 )
NET ASSETS 1,426 11,669

CAPITAL AND RESERVES
Called up share capital 11 1,003 1,003
Retained earnings 423 10,666
SHAREHOLDERS' FUNDS 1,426 11,669

Direct Cleaning & Hygiene Supplies Ltd (Registered number: 04927856)

Balance Sheet - continued
31 October 2024


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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 January 2025 and were signed by:





Mr D J Nutton - Director


Direct Cleaning & Hygiene Supplies Ltd (Registered number: 04927856)

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

1. STATUTORY INFORMATION

Direct Cleaning & Hygiene Supplies 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.

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 2000, is being amortised evenly over its estimated useful life of twenty years.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

An impairment loss has been recognised in the Income statement, following an assessment at the Balance sheet date indicating the recoverable amount was less than its carrying value.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on reducing balance

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


Direct Cleaning & Hygiene Supplies Ltd (Registered number: 04927856)

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

2. ACCOUNTING POLICIES - continued
TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

HIRE PURCHASE AND LEASING COMMITMENTS
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 (2023 - 3 ) .

Direct Cleaning & Hygiene Supplies Ltd (Registered number: 04927856)

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

4. INTANGIBLE FIXED ASSETS
Patents
and
Goodwill licences Totals
£    £    £   
COST
At 1 November 2023 40,000 46,458 86,458
Impairments - (11,615 ) (11,615 )
At 31 October 2024 40,000 34,843 74,843
AMORTISATION
At 1 November 2023
and 31 October 2024 40,000 - 40,000
NET BOOK VALUE
At 31 October 2024 - 34,843 34,843
At 31 October 2023 - 46,458 46,458

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 November 2023 - 3,765 210
Additions 15,204 - -
Disposals - - -
At 31 October 2024 15,204 3,765 210
DEPRECIATION
At 1 November 2023 - 3,507 135
Charge for year - 52 15
Eliminated on disposal - - -
At 31 October 2024 - 3,559 150
NET BOOK VALUE
At 31 October 2024 15,204 206 60
At 31 October 2023 - 258 75

Direct Cleaning & Hygiene Supplies Ltd (Registered number: 04927856)

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

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 November 2023 23,133 13,906 41,014
Additions 22,550 - 37,754
Disposals (12,633 ) - (12,633 )
At 31 October 2024 33,050 13,906 66,135
DEPRECIATION
At 1 November 2023 9,697 13,212 26,551
Charge for year 6,247 139 6,453
Eliminated on disposal (7,654 ) - (7,654 )
At 31 October 2024 8,290 13,351 25,350
NET BOOK VALUE
At 31 October 2024 24,760 555 40,785
At 31 October 2023 13,436 694 14,463

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Freehold Motor
property vehicles Totals
£    £    £   
COST
At 1 November 2023 - 10,500 10,500
Additions 15,204 22,550 37,754
At 31 October 2024 15,204 33,050 48,254
DEPRECIATION
At 1 November 2023 - 2,100 2,100
Charge for year - 6,190 6,190
At 31 October 2024 - 8,290 8,290
NET BOOK VALUE
At 31 October 2024 15,204 24,760 39,964
At 31 October 2023 - 8,400 8,400

Direct Cleaning & Hygiene Supplies Ltd (Registered number: 04927856)

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

6. STOCKS
2024 2023
£    £   
Stocks 13,000 20,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 78,153 78,663
Other debtors 1,975 4,048
Prepayments and accrued income 430 -
80,558 82,711

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,280 5,280
Other loans 12,000 12,000
Hire purchase contracts 10,842 3,500
Trade creditors 28,197 56,003
Corporation tax 18,400 25,444
Social security and other taxes 434 -
VAT 15,212 13,254
Other creditors - 74
Directors' current accounts 5 455
Accruals and deferred income 4,649 4,802
95,019 120,812

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 5,280 5,280
Bank loans - 2-5 years 19,640 24,890
Other loans - 1-2 years 18,000 30,000
Hire purchase contracts 31,860 4,375
74,780 64,545

Direct Cleaning & Hygiene Supplies Ltd (Registered number: 04927856)

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

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 6,756 3,616

Deferred
tax
£   
Balance at 1 November 2023 3,616
Provided during year 3,140
Balance at 31 October 2024 6,756

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000 Ordinary £1 1,000 1,000
1 A Ordinary £1 1 1
1 B Ordinary £1 1 1
1 C Ordinary £1 1 1
1,003 1,003

12. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2024 and 31 October 2023:

2024 2023
£    £   
Mr D J Nutton
Balance outstanding at start of year - 11,132
Amounts repaid - (11,132 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -