Company Registration No. 10224097 (England and Wales)
D.S.A. Holdings Limited
Unaudited accounts
for the year ended 31 May 2025
D.S.A. Holdings Limited
Unaudited accounts
Contents
D.S.A. Holdings Limited
Statement of financial position
as at 31 May 2025
Investments
525,484
525,484
Cash at bank and in hand
546
726
Creditors: amounts falling due within one year
(256,893)
(244,531)
Net current liabilities
(76,396)
(95,515)
Total assets less current liabilities
449,088
429,969
Creditors: amounts falling due after more than one year
(267,620)
(284,193)
Net assets
181,468
145,776
Called up share capital
10
10
Profit and loss account
181,458
145,766
Shareholders' funds
181,468
145,776
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 September 2025 and were signed on its behalf by
A Clarke
Director
Company Registration No. 10224097
D.S.A. Holdings Limited
Notes to the Accounts
for the year ended 31 May 2025
D.S.A. Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 10224097. The registered office is 2 Bailey Hill, Castle Cary, Somerset, BA7 7AD, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Investments in shares are included at fair value.
4
Investments
Subsidiary undertakings
Valuation at 1 June 2024
525,484
Valuation at 31 May 2025
525,484
Amounts falling due within one year
Amounts due from group undertakings etc.
159,906
138,245
Accrued income and prepayments
20,000
10,000
D.S.A. Holdings Limited
Notes to the Accounts
for the year ended 31 May 2025
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
16,573
13,598
Taxes and social security
4,015
2,050
Loans from directors
225,089
222,483
The bank loan is secured against the assets of the company and a guarantee of £392,000 from Rich Rewards Limited, a wholly owned subsidiary. The directors have also provided a personal guarantee of £100,000.
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Creditors: amounts falling due after more than one year
2025
2024
Bank loans
267,620
284,193
The bank loan is secured against the assets of the company and a guarantee of £392,000 from Rich Rewards Limited, a wholly owned subsidiary. The directors have also provided a personal guarantee of £100,000.
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).