IRIS Accounts Production v24.1.4.33 04518658 director 1.7.23 30.6.24 30.6.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh045186582023-06-30045186582024-06-30045186582023-07-012024-06-30045186582022-06-30045186582022-07-012023-06-30045186582023-06-3004518658ns15:EnglandWales2023-07-012024-06-3004518658ns14:PoundSterling2023-07-012024-06-3004518658ns10:Director12023-07-012024-06-3004518658ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3004518658ns10:SmallEntities2023-07-012024-06-3004518658ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3004518658ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3004518658ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3004518658ns10:FullAccounts2023-07-012024-06-3004518658ns10:RegisteredOffice2023-07-012024-06-3004518658ns5:CurrentFinancialInstruments2024-06-3004518658ns5:CurrentFinancialInstruments2023-06-3004518658ns5:ShareCapital2024-06-3004518658ns5:ShareCapital2023-06-3004518658ns5:RevaluationReserve2024-06-3004518658ns5:RevaluationReserve2023-06-3004518658ns5:RetainedEarningsAccumulatedLosses2024-06-3004518658ns5:RetainedEarningsAccumulatedLosses2023-06-3004518658ns5:PlantMachinery2023-07-012024-06-3004518658ns5:LandBuildings2023-06-3004518658ns5:PlantMachinery2023-06-3004518658ns5:LandBuildings2023-07-012024-06-3004518658ns5:LandBuildings2024-06-3004518658ns5:PlantMachinery2024-06-3004518658ns5:LandBuildings2023-06-3004518658ns5:PlantMachinery2023-06-3004518658ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-06-3004518658ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-3004518658ns5:RevaluationReserve2023-06-30
REGISTERED NUMBER: 04518658 (England and Wales)















Financial Statements for the Year Ended 30 June 2024

for

D & S Sales Ltd

D & S Sales Ltd (Registered number: 04518658)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D & S Sales Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTOR: D J Berry





REGISTERED OFFICE: Unit 2 Stockwood Business Park
Stock Wood
Nr Redditch
Worcestershire
B96 6SX





REGISTERED NUMBER: 04518658 (England and Wales)





ACCOUNTANTS: Blythe Phillips & Co.
8/9 Earls Way
Halesowen
West Midlands
B63 3HR

D & S Sales Ltd (Registered number: 04518658)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 568,847 577,605

CURRENT ASSETS
Stocks 326,066 285,041
Debtors 5 120,278 61,389
Cash at bank and in hand 77,215 106,083
523,559 452,513
CREDITORS
Amounts falling due within one year 6 114,778 75,764
NET CURRENT ASSETS 408,781 376,749
TOTAL ASSETS LESS CURRENT
LIABILITIES

977,628

954,354

PROVISIONS FOR LIABILITIES 12,221 13,884
NET ASSETS 965,407 940,470

CAPITAL AND RESERVES
Called up share capital 1 1
Revaluation reserve 7 90,303 90,303
Retained earnings 875,103 850,166
SHAREHOLDERS' FUNDS 965,407 940,470

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

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

D & S Sales Ltd (Registered number: 04518658)

Balance Sheet - continued
30 June 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 director and authorised for issue on 22 January 2025 and were signed by:





D J Berry - Director


D & S Sales Ltd (Registered number: 04518658)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

D & S 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.

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 as modified by the revaluation of certain assets.

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 etc - 25% 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.

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.

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 2 (2023 - 2 ) .

D & S Sales Ltd (Registered number: 04518658)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 July 2023 540,000 105,734 645,734
Additions - 3,017 3,017
At 30 June 2024 540,000 108,751 648,751
DEPRECIATION
At 1 July 2023 - 68,129 68,129
Charge for year - 11,775 11,775
At 30 June 2024 - 79,904 79,904
NET BOOK VALUE
At 30 June 2024 540,000 28,847 568,847
At 30 June 2023 540,000 37,605 577,605

Cost or valuation at 30 June 2024 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2020 11,645 - 11,645
Valuation in 2017 78,658 - 78,658
Cost 449,697 108,751 558,448
540,000 108,751 648,751

If freehold property had not been revalued they would have been included at the following historical cost:

30.6.24 30.6.23
£    £   
Cost 449,697 449,697

Freehold land & buildings were valued on an open market basis on 14 September 2020 by GJS Dillon .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 113,569 55,730
Other debtors 6,709 5,659
120,278 61,389

D & S Sales Ltd (Registered number: 04518658)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 19,950 5,670
Taxation and social security 57,328 27,144
Other creditors 37,500 42,950
114,778 75,764

7. RESERVES
Revaluation
reserve
£   
At 1 July 2023
and 30 June 2024 90,303