Diesel Care Services Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06338883

DIESEL CARE SERVICES LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 April 2025

DIESEL CARE SERVICES LTD

STATEMENT OF FINANCIAL POSITION

30 April 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		3,446		5,239

CURRENT ASSETS

Stocks		6,115	6,070
Debtors	6	15,901	10,261
Cash at bank and in hand		33,716	38,142
		--------	--------
		55,732	54,473

CREDITORS: amounts falling due within one year	7	26,332		20,875
		--------		--------
NET CURRENT ASSETS			29,400		33,598
			--------		--------
TOTAL ASSETS LESS CURRENT LIABILITIES			32,846		38,837

CREDITORS: amounts falling due after more than one year	8		28,956		35,333

PROVISIONS	956	996
	--------	--------
NET ASSETS	2,934	2,508
	--------	--------

CAPITAL AND RESERVES

Called up share capital	2	2
Profit and loss account	2,932	2,506
	-------	-------
SHAREHOLDERS FUNDS	2,934	2,508
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

DIESEL CARE SERVICES LTD

STATEMENT OF FINANCIAL POSITION (continued)

30 April 2025

These financial statements were approved by the board of directors and authorised for issue on 8 September 2025 , and are signed on behalf of the board by:

Mr M P Norton Director

Company registration number: 06338883

DIESEL CARE SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 3 Trojan Centre, Finedon Road Industrial Estate, Wellingborough, Northamptonshire, NN8 4ST.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revenue recognition The turnover shown in the profit and loss account represents amounts receivable during the year, exclusive of Value Added Tax. In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion. Income tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and Equipment	-	25% reducing balance
Motor Vehicles	-	25% reducing balance
Office Equipment	-	33 1/3% straight line basis

Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. TANGIBLE ASSETS

	Plant and Equipment	Motor vehicles	Office Equipment	Total
	£	£	£	£
Cost
At 1 May 2024	67,247	14,535	5,333	87,115
Disposals	( 17,494)	( 10,535)	( 1,648)	( 29,677)
	--------	--------	-------	--------
At 30 April 2025	49,753	4,000	3,685	57,438
	--------	--------	-------	--------
Depreciation
At 1 May 2024	64,528	12,145	5,203	81,876
Charge for the year	689	597	130	1,416
Disposals	( 17,223)	( 10,429)	( 1,648)	( 29,300)
	--------	--------	-------	--------
At 30 April 2025	47,994	2,313	3,685	53,992
	--------	--------	-------	--------
Carrying amount
At 30 April 2025	1,759	1,687	–	3,446
	--------	--------	-------	--------
At 30 April 2024	2,719	2,390	130	5,239
	--------	--------	-------	--------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	12,601	6,961
Other debtors	3,300	3,300
	--------	--------
	15,901	10,261
	--------	--------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	6,376	3,243
Trade creditors	8,497	5,028
Corporation tax	3,350	3,763
Social security and other taxes	4,991	4,077
Other creditors	3,118	4,764
	--------	--------
	26,332	20,875
	--------	--------

8. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	28,956	35,333
	--------	--------