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REGISTERED NUMBER: 05577902 (England and Wales)















FINANCIAL STATEMENTS

FOR THE PERIOD 1 DECEMBER 2023 TO 31 MAY 2025

FOR

D.S. AUTOMOTIVE LTD

D.S. AUTOMOTIVE LTD (REGISTERED NUMBER: 05577902)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2023 TO 31 MAY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D.S. AUTOMOTIVE LTD

COMPANY INFORMATION
FOR THE PERIOD 1 DECEMBER 2023 TO 31 MAY 2025







DIRECTORS: D Smith
M J C Smith





SECRETARY: D Smith





REGISTERED OFFICE: 31 - 33 Rutherford Close
Progress Road Ind Estate
Eastwood
Leigh-on-Sea
Essex
SS9 5LQ





REGISTERED NUMBER: 05577902 (England and Wales)





ACCOUNTANTS: Clemence Hoar Cummings
Chartered Accountants
Riverside House
1-5 Como Street
Romford
Essex
RM7 7DN

D.S. AUTOMOTIVE LTD (REGISTERED NUMBER: 05577902)

BALANCE SHEET
31 MAY 2025

2025 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 25,012 33,644
25,012 33,644

CURRENT ASSETS
Inventories 38,171 25,493
Debtors 6 12,277 8,091
Cash at bank and in hand 508,698 385,521
559,146 419,105
CREDITORS
Amounts falling due within one year 7 191,634 89,555
NET CURRENT ASSETS 367,512 329,550
TOTAL ASSETS LESS CURRENT
LIABILITIES

392,524

363,194

PROVISIONS FOR LIABILITIES 7,928 7,928
NET ASSETS 384,596 355,266

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 384,594 355,264
SHAREHOLDERS' FUNDS 384,596 355,266

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 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 5 August 2025 and were signed on its behalf by:



D Smith - Director


D.S. AUTOMOTIVE LTD (REGISTERED NUMBER: 05577902)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2023 TO 31 MAY 2025

1. STATUTORY INFORMATION

D.S. Automotive Ltd 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
Revenue 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 2005, is being amortised evenly over its estimated useful life of five 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 equipment - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

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

Taxation
Taxation for the period 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 period 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.

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.

D.S. AUTOMOTIVE LTD (REGISTERED NUMBER: 05577902)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2023 TO 31 MAY 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 7 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 31 May 2025 30,000
AMORTISATION
At 1 December 2023
and 31 May 2025 30,000
NET BOOK VALUE
At 31 May 2025 -
At 30 November 2023 -

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Long Plant and and
leasehold equipment fittings
£    £    £   
COST
At 1 December 2023 3,310 89,698 3,939
Additions - - -
At 31 May 2025 3,310 89,698 3,939
DEPRECIATION
At 1 December 2023 3,310 68,623 2,081
Charge for period - 5,869 418
At 31 May 2025 3,310 74,492 2,499
NET BOOK VALUE
At 31 May 2025 - 15,206 1,440
At 30 November 2023 - 21,075 1,858

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 December 2023 17,550 28,954 143,451
Additions - 2,809 2,809
At 31 May 2025 17,550 31,763 146,260
DEPRECIATION
At 1 December 2023 9,066 26,727 109,807
Charge for period 3,182 1,972 11,441
At 31 May 2025 12,248 28,699 121,248
NET BOOK VALUE
At 31 May 2025 5,302 3,064 25,012
At 30 November 2023 8,484 2,227 33,644

D.S. AUTOMOTIVE LTD (REGISTERED NUMBER: 05577902)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2023 TO 31 MAY 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Trade debtors 7,007 8,091
Other debtors 5,270 -
12,277 8,091

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Trade creditors 34,846 38,231
Taxation and social security 64,426 46,536
Other creditors 92,362 4,788
191,634 89,555