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REGISTERED NUMBER: 01913178 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2024

FOR

DAS BUSINESS FURNITURE LIMITED

DAS BUSINESS FURNITURE LIMITED (REGISTERED NUMBER: 01913178)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


DAS BUSINESS FURNITURE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: D F Riley
Mrs J Riley
J D Hedges
B J Mcfarlane





SECRETARY: J D Hedges





REGISTERED OFFICE: Saffron Business Centre
Elizabeth Close
Saffron Walden
Essex
CB10 2NL





REGISTERED NUMBER: 01913178 (England and Wales)





ACCOUNTANTS: Bentens
Chartered Certified Accountants
Abbey House
51 High Street
Saffron Walden
Essex
CB10 1AF

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
DAS BUSINESS FURNITURE LIMITED

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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DAS Business Furniture Limited for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of DAS Business Furniture Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of DAS Business Furniture Limited and state those matters that we have agreed to state to the Board of Directors of DAS Business Furniture Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/gb/en/technical-activities/technical-resources-
search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that DAS Business Furniture Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DAS Business Furniture Limited. You consider that DAS Business Furniture Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of DAS Business Furniture Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Bentens
Chartered Certified Accountants
Abbey House
51 High Street
Saffron Walden
Essex
CB10 1AF


8 August 2025

DAS BUSINESS FURNITURE LIMITED (REGISTERED NUMBER: 01913178)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 680,992 349,055
Investments 5 10,000 10,000
690,992 359,055

CURRENT ASSETS
Stocks 6 160,716 174,578
Debtors 7 1,926,134 2,154,771
Cash at bank and in hand 1,308,921 1,861,545
3,395,771 4,190,894
CREDITORS
Amounts falling due within one year 8 2,755,609 3,314,964
NET CURRENT ASSETS 640,162 875,930
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,331,154

1,234,985

CREDITORS
Amounts falling due after more than one
year

9

100,000

220,000
NET ASSETS 1,231,154 1,014,985

CAPITAL AND RESERVES
Called up share capital 20,000 20,000
Retained earnings 1,211,154 994,985
SHAREHOLDERS' FUNDS 1,231,154 1,014,985

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

DAS BUSINESS FURNITURE LIMITED (REGISTERED NUMBER: 01913178)

BALANCE SHEET - continued
31 DECEMBER 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 Board of Directors and authorised for issue on 8 August 2025 and were signed on its behalf by:




D F Riley - Director



J D Hedges - Director


DAS BUSINESS FURNITURE LIMITED (REGISTERED NUMBER: 01913178)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

DAS Business Furniture 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 comprises the value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - at variable rates on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


DAS BUSINESS FURNITURE LIMITED (REGISTERED NUMBER: 01913178)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Tangible fixed assets acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future finance charges, are included in creditors.

Rentals payable under operating leases are charged to the profit and loss account 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.

Consolidation
The company and its subsidiary company comprise a small group and the company has therefore taken advantage of the exemption provided by Companies Act 2006 not to prepare consolidated financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2023 - 21 ) .

DAS BUSINESS FURNITURE LIMITED (REGISTERED NUMBER: 01913178)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2024 280,000 3,488 92,725 34,503 410,716
Additions 340,000 - - 13,733 353,733
At 31 December 2024 620,000 3,488 92,725 48,236 764,449
DEPRECIATION
At 1 January 2024 - 3,375 23,783 34,503 61,661
Charge for year - 28 17,236 4,532 21,796
At 31 December 2024 - 3,403 41,019 39,035 83,457
NET BOOK VALUE
At 31 December 2024 620,000 85 51,706 9,201 680,992
At 31 December 2023 280,000 113 68,942 - 349,055

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2024
and 31 December 2024 10,000
NET BOOK VALUE
At 31 December 2024 10,000
At 31 December 2023 10,000

DAS Business Furniture Limited holds 100% of the issued share capital of DAS Works Limited a company registered in England. The holding consists of 10,000 £1 ordinary shares. DAS Works Limited has not traded in the year ended 31 December 2024 and has shareholders funds of £10,000 at 31 December 2024. This amount is owed by DAS Business Furniture Limited to DAS Works Limited.

6. STOCKS
2024 2023
£    £   
Stocks 160,583 147,143
Work-in-progress 133 27,435
160,716 174,578

DAS BUSINESS FURNITURE LIMITED (REGISTERED NUMBER: 01913178)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,293,941 1,741,130
Amounts owed by group undertakings 480,523 381,469
Other debtors 117,124 -
Prepayments 34,546 32,172
1,926,134 2,154,771

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 120,000 120,000
Trade creditors 1,677,142 2,208,339
Amounts owed to group undertakings 10,000 10,000
Corporation tax 73,873 46,138
Social security and other taxes 73,146 64,021
VAT 151,441 80,089
Other creditors 155,007 160,997
Accrued expenses 495,000 625,380
2,755,609 3,314,964

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 100,000 120,000
Bank loans - 2-5 years - 100,000
100,000 220,000

10. RELATED PARTY DISCLOSURES

a) The company was charged consultancy fees in the year by Riley's of Saffron Walden Limited. Riley's of Saffron Walden Limited is under the control of Mr D F Riley, Mrs J Riley and Mr A Riley. Mr and Mrs Riley and Mr A Riley own 100% of the shares of DAS Business Furniture Limited.

b) At the year end £nil was due from Riley's of Saffron Walden Limited (due to 2023:£nil).

c) The company occupies property owned by The DAS Pension Fund in Saffron Walden and Maldon. The rents are as follows:

Saffron Walden £25,836
Maldon £24,180

At the year end £Nil was due to The DAS Pension Fund (2023 £Nil).

DAS BUSINESS FURNITURE LIMITED (REGISTERED NUMBER: 01913178)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

11. ULTIMATE CONTROLLING PARTY

There is no controlling party.