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REGISTERED NUMBER: 05790411 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

DWDS LIMITED

DWDS LIMITED (REGISTERED NUMBER: 05790411)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DWDS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2025







DIRECTORS: D Wright
Mrs T Wright





SECRETARY: Mrs T Wright





REGISTERED OFFICE: 36 - 40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL





REGISTERED NUMBER: 05790411 (England and Wales)





ACCOUNTANTS: Seaman Herbert & Co
36 - 40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL

DWDS LIMITED (REGISTERED NUMBER: 05790411)

BALANCE SHEET
30 APRIL 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 2,789
Tangible assets 5 346,230 331,838
346,230 334,627

CURRENT ASSETS
Debtors 6 158,142 165,283
Cash at bank 15,185 12,535
173,327 177,818
CREDITORS
Amounts falling due within one year 7 240,607 231,737
NET CURRENT LIABILITIES (67,280 ) (53,919 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

278,950

280,708

CREDITORS
Amounts falling due after more than one
year

8

(101,035

)

(129,371

)

PROVISIONS FOR LIABILITIES 11 (82,750 ) (77,650 )
NET ASSETS 95,165 73,687

CAPITAL AND RESERVES
Called up share capital 12 110 110
Retained earnings 95,055 73,577
SHAREHOLDERS' FUNDS 95,165 73,687

DWDS LIMITED (REGISTERED NUMBER: 05790411)

BALANCE SHEET - continued
30 APRIL 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Profit & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2025 and were signed on its behalf by:





D Wright - Director


DWDS LIMITED (REGISTERED NUMBER: 05790411)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1. STATUTORY INFORMATION

DWDS 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten 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.

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 - 10% on reducing balance
Fixtures and fittings - 10% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

DWDS LIMITED (REGISTERED NUMBER: 05790411)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025

2. ACCOUNTING POLICIES - continued

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 4 (2024 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2024
and 30 April 2025 50,000
AMORTISATION
At 1 May 2024 47,211
Amortisation for year 2,789
At 30 April 2025 50,000
NET BOOK VALUE
At 30 April 2025 -
At 30 April 2024 2,789

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2024 17,394 406 472,685 9,651 500,136
Additions 3,250 - 106,900 - 110,150
Disposals - - (35,312 ) - (35,312 )
At 30 April 2025 20,644 406 544,273 9,651 574,974
DEPRECIATION
At 1 May 2024 7,907 140 152,280 7,971 168,298
Charge for year 936 27 73,432 1,023 75,418
Eliminated on disposal - - (14,972 ) - (14,972 )
At 30 April 2025 8,843 167 210,740 8,994 228,744
NET BOOK VALUE
At 30 April 2025 11,801 239 333,533 657 346,230
At 30 April 2024 9,487 266 320,405 1,680 331,838

DWDS LIMITED (REGISTERED NUMBER: 05790411)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 145,765 151,195
Other debtors 4,537 4,537
Directors' current accounts 7,840 9,551
158,142 165,283

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts (see note 9) 10,000 10,000
Hire purchase contracts 98,664 100,163
Trade creditors 17,271 15,026
Tax 34,188 33,572
Social security and other taxes - 485
VAT 72,731 68,671
Other creditors 3,901 158
Accrued expenses 3,852 3,662
240,607 231,737

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans (see note 9) 5,969 12,500
Hire purchase contracts 95,066 116,871
101,035 129,371

9. LOANS

An analysis of the maturity of loans is given below:

2025 2024
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,000 10,000

Amounts falling due between one and two years:
Bank loans - 1-2 years 5,969 10,000

Amounts falling due between two and five years:
Bank loans - 2-5 years - 2,500

DWDS LIMITED (REGISTERED NUMBER: 05790411)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025

10. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 193,730 217,034

11. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 82,750 77,650

Deferred
tax
£   
Balance at 1 May 2024 77,650
Provided during year 5,100
Balance at 30 April 2025 82,750

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 ordinary £1 100 100
10 ordinary B £1 10 10
110 110

13. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025 2024
£    £   
D Wright and Mrs T Wright
Balance outstanding at start of year 9,551 -
Amounts advanced 7,840 9,551
Amounts repaid (9,551 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 7,840 9,551