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REGISTERED NUMBER: 12932206 (England and Wales)







Unaudited Financial Statements

for the Year Ended 31 March 2025

for

DS Machining (Grinding) Limited

DS Machining (Grinding) Limited (Registered number: 12932206)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DS Machining (Grinding) Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: P J Smith
Ms D M Smith





REGISTERED OFFICE: The Engineering Works
Bowling Road
Chipping Sodbury
Bristol
BS37 6EP





REGISTERED NUMBER: 12932206 (England and Wales)





ACCOUNTANTS: Stanley Joseph Limited
Chartered Accountants
Suite 1
Liberty House
South Liberty Lane
Bristol
BS3 2ST

DS Machining (Grinding) Limited (Registered number: 12932206)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 328

CURRENT ASSETS
Stocks - 2,594
Debtors 5 76,117 98,441
Cash at bank and in hand 27,644 4,193
103,761 105,228
CREDITORS
Amounts falling due within one year 6 59,929 39,552
NET CURRENT ASSETS 43,832 65,676
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,832

66,004

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 43,732 65,904
43,832 66,004

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.

DS Machining (Grinding) Limited (Registered number: 12932206)

Balance Sheet - continued
31 March 2025


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 4 August 2025 and were signed on its behalf by:





P J Smith - Director


DS Machining (Grinding) Limited (Registered number: 12932206)

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

1. STATUTORY INFORMATION

DS Machining (Grinding) 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 represents the amounts receivable, excluding VAT and trade discounts, by the company for goods and services provided during the year. All transactions arose in the United Kingdom.

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
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.

DS Machining (Grinding) Limited (Registered number: 12932206)

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

2. ACCOUNTING POLICIES - continued

Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like cash and bank balances, trade debtors and creditors, bank overdrafts, finance leases and hire purchase contracts and loans to or from related parties.

A financial asset or financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the profit and loss immediately.

Any reversals of impairment are recognised in the profit and loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

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.

DS Machining (Grinding) Limited (Registered number: 12932206)

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

2. ACCOUNTING POLICIES - continued

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 6 (2024 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 437
Disposals (437 )
At 31 March 2025 -
DEPRECIATION
At 1 April 2024 109
Charge for year 82
Eliminated on disposal (191 )
At 31 March 2025 -
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 328

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 76,117 95,789
Other debtors - 2,652
76,117 98,441

DS Machining (Grinding) Limited (Registered number: 12932206)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 171 5,373
Amounts owed to associates 43,017 16,636
Taxation and social security 4,728 6,662
Other creditors 12,013 10,881
59,929 39,552

7. RELATED PARTY DISCLOSURES

During the year, total dividends of £40,000 were paid to the directors .

During the year the company entered into the following transactions with the director:

Ms D Smith 2025 2024

Capital introduced/(withdrawal) (2 ) (6,527 )

At the year end the amount due to the director was £3,421, (2024 - £3,423)

Mr P Smith
Director

During the year the company entered into the following transactions with the director:

2025 2024

Capital introduced/(withdrawal) (271 ) (4,527 )

At the year end the amount due to the director was £5,152, (2024 - £5,423)

DS Machining Services Limited, a company in which the directors own 100% of the share capital:

2025 2024

Sales to related company 17,133 17,171

Purchases from related company 112,028 103,337

Expenses recharged from related company 4,800 6,000

At the year end the amount due to the related company was £43,017 (2024 - £16,636).