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REGISTERED NUMBER: NI040321 (Northern Ireland)











D-TECH DESIGN LTD

Unaudited Financial Statements

for the Year Ended 31 March 2025






D-TECH DESIGN LTD (Registered number: NI040321)

Contents of the Financial Statements
for the Year Ended 31 March 2025










Page

Company Information 1

Report of the Accountants 2

Balance Sheet 3

Notes to the Financial Statements 5


D-TECH DESIGN LTD

Company Information
for the Year Ended 31 March 2025







DIRECTORS: A Clinton
M R Wilson





REGISTERED OFFICE: Office 9
Banbridge Business Centre
Scarva Road
Banbridge
Co. Down
BT32 3QD





REGISTERED NUMBER: NI040321 (Northern Ireland)





ACCOUNTANTS: S.M. Vint & Company
Chartered Certified Accountants
8 Newry Road
Banbridge
Co. Down
BT32 3HN

D-TECH DESIGN LTD

Report of the Accountants to the Directors of
D-TECH DESIGN 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 March 2025 set out on pages four to ten 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.






S.M. Vint & Company
Chartered Certified Accountants
8 Newry Road
Banbridge
Co. Down
BT32 3HN


13 May 2025

D-TECH DESIGN LTD (Registered number: NI040321)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 5,719 189
Investment property 5 58,000 58,000
63,719 58,189

CURRENT ASSETS
Stocks 5,600 6,500
Debtors 6 27,934 29,901
Cash at bank 105,262 47,363
138,796 83,764
CREDITORS
Amounts falling due within one year 7 41,598 44,667
NET CURRENT ASSETS 97,198 39,097
TOTAL ASSETS LESS CURRENT
LIABILITIES

160,917

97,286

CAPITAL AND RESERVES
Called up share capital 6 6
Retained earnings 160,911 97,280
SHAREHOLDERS' FUNDS 160,917 97,286

D-TECH DESIGN LTD (Registered number: NI040321)

Balance Sheet - continued
31 March 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 13 May 2025 and were signed on its behalf by:




M R Wilson - Director



A Clinton - Director


D-TECH DESIGN LTD (Registered number: NI040321)

Notes to the Financial Statements
for the Year Ended 31 March 2025


1. STATUTORY INFORMATION

D-TECH DESIGN LTD is a private company, limited by shares , registered in Northern Ireland. 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.
Fixtures and fittings - 25% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


D-TECH DESIGN LTD (Registered number: NI040321)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


2. ACCOUNTING POLICIES - continued
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
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 NIL (2024 - 4 ).

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2024 13,883 - 13,883
Additions 740 6,219 6,959
At 31 March 2025 14,623 6,219 20,842
DEPRECIATION
At 1 April 2024 13,694 - 13,694
Charge for year 185 1,244 1,429
At 31 March 2025 13,879 1,244 15,123
NET BOOK VALUE
At 31 March 2025 744 4,975 5,719
At 31 March 2024 189 - 189

D-TECH DESIGN LTD (Registered number: NI040321)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 58,000
NET BOOK VALUE
At 31 March 2025 58,000
At 31 March 2024 58,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 23,666 23,266
Other debtors 4,268 6,635
27,934 29,901

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 7,871 11,223
Trade creditors 45 270
Taxation and social security 25,181 11,580
Other creditors 8,501 21,594
41,598 44,667