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REGISTERED NUMBER: 01415050 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DESIGN DIRECT (MANCHESTER) LIMITED

DESIGN DIRECT (MANCHESTER) LIMITED (REGISTERED NUMBER: 01415050)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


DESIGN DIRECT (MANCHESTER) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: S Jackson





SECRETARY: Mrs P M Jackson





REGISTERED OFFICE: 33 Beatrice Road
Worsley
Greater Manchester
M28 2TW





REGISTERED NUMBER: 01415050 (England and Wales)





ACCOUNTANTS: Walker Begley Limited
Chartered Accountants
207 Knutsford Road
Grappenhall
Warrington
Cheshire
WA4 2QL

DESIGN DIRECT (MANCHESTER) LIMITED (REGISTERED NUMBER: 01415050)

ABRIDGED BALANCE SHEET
31 MARCH 2025

31/3/25 31/3/24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 140,073 140,073

CURRENT ASSETS
Cash at bank 141,469 142,623

CREDITORS
Amounts falling due within one year 199,496 186,542
NET CURRENT LIABILITIES (58,027 ) (43,919 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

82,046

96,154

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 82,036 96,144
SHAREHOLDERS' FUNDS 82,046 96,154

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 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 9 May 2025 and were signed by:





S Jackson - Director


DESIGN DIRECT (MANCHESTER) LIMITED (REGISTERED NUMBER: 01415050)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Design Direct (Manchester) Limited 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 etc - 50% on cost and 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.

Investment property
The property is considered to be investment property as defined in FRS 102.

The investment property is included at fair value and gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

DESIGN DIRECT (MANCHESTER) LIMITED (REGISTERED NUMBER: 01415050)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024
and 31 March 2025 201,781
DEPRECIATION
At 1 April 2024
and 31 March 2025 61,708
NET BOOK VALUE
At 31 March 2025 140,073
At 31 March 2024 140,073

5. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The director, Mr S Jackson, has made an unsecured, interest free loan available to the company of £193,121 (2024 : £180,264). There are no repayment terms.