REGISTERED NUMBER: 10503352 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

DCR Systems Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Steven John Barrett

Billy Steven Barrett

Adam John Barrett

David Andrew Lewis

REGISTERED OFFICE:

Unit 111

Proxima Park

Houghton Avenue

Waterlooville

Hampshire

PO7 3DU

REGISTERED NUMBER:

10503352 (England and Wales)

ACCOUNTANTS:

Tracey Shaw Limited

1 Teal Close

Horndean

Waterlooville

Hampshire

PO8 9YF

FIXED ASSETS

Intangible assets

4

15,885

16,794

Tangible assets

5

203,493

122,761

219,378

139,555

CURRENT ASSETS

Stocks

873,957

934,979

Debtors

6

334,332

298,619

Cash at bank

73,289

62,921

1,281,578

1,296,519

CREDITORS

Amounts falling due within one year

7

987,018

838,129

NET CURRENT ASSETS

294,560

458,390

TOTAL ASSETS LESS CURRENT LIABILITIES

513,938

597,945

CREDITORS

Amounts falling due after more than one year

8

62,039

30,569

NET ASSETS

451,899

567,376

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

450,899

566,376

SHAREHOLDERS' FUNDS

451,899

567,376

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2025 and were signed on its behalf by:

Steven John Barrett - Director

1.	STATUTORY INFORMATION

DCR Systems 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Patents and licences are being amortised evenly over their estimated useful life of twenty years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

20% on cost

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Stocks

Stocks 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 year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 17 (2024 - 19 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 August 2024

and 31 July 2025

18,178

AMORTISATION

At 1 August 2024

1,384

Charge for year

909

At 31 July 2025

2,293

NET BOOK VALUE

At 31 July 2025

15,885

At 31 July 2024

16,794

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 August 2024

18,960

295,339

314,299

Additions

37,789

123,066

160,855

Disposals

(18,960

)

(156,158

)

(175,118

)

At 31 July 2025

37,789

262,247

300,036

DEPRECIATION

At 1 August 2024

3,792

187,746

191,538

Charge for year

2,277

36,526

38,803

Eliminated on disposal

(3,792

)

(130,006

)

(133,798

)

At 31 July 2025

2,277

94,266

96,543

NET BOOK VALUE

At 31 July 2025

35,512

167,981

203,493

At 31 July 2024

15,168

107,593

122,761

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

292,952

183,402

Other debtors

41,380

92,653

334,332

276,055

Amounts falling due after more than one year:

Amounts owed by group undertakings

-

22,564

Aggregate amounts

334,332

298,619

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

28,526

119,010

Hire purchase contracts

19,768

8,885

Trade creditors

757,551

608,990

Taxation and social security

128,146

44,099

Other creditors

53,027

57,145

987,018

838,129

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

28,526

Hire purchase contracts

62,039

2,043

62,039

30,569

9.	SECURED DEBTS

A charge was created on 20 May 2025 by Abcor Finance Securities Limited

The nature of the charge is a fixed and floating charge over the Company's assets, containing a negative pledge. At the Balance Sheet date the amount owing was NIL.