REGISTERED NUMBER: 03082656

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Detail Management Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A. Holder

J. Mason

SECRETARY:

A. Holder

REGISTERED OFFICE:

2 Castle Business Village

Station Road

Hampton

Middlesex

TW12 2BX

REGISTERED NUMBER:

03082656

ACCOUNTANTS:

PB Associates

Chartered Accountants and Chartered Tax Advisers

2 Castle Business Village

Station Road

Hampton

Middlesex

TW12 2BX

FIXED ASSETS

Tangible assets

3

17,750

10,948

CURRENT ASSETS

Debtors

4

1,228,232

1,556,839

Cash at bank

2,486,453

2,771,347

3,714,685

4,328,186

CREDITORS

Amounts falling due within one year

5

1,232,973

721,930

NET CURRENT ASSETS

2,481,712

3,606,256

TOTAL ASSETS LESS CURRENT LIABILITIES

2,499,462

3,617,204

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

7

2,499,362

3,617,104

SHAREHOLDERS' FUNDS

2,499,462

3,617,204

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.

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 12 September 2025 and were signed on its behalf by:

J. Mason - Director

1.	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.

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 machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

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.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

3.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2024

12,101

80,624

80,928

173,653

Additions

-

11,005

-

11,005

Disposals

-

(5,604

)

-

(5,604

)

At 31 December 2024

12,101

86,025

80,928

179,054

DEPRECIATION

At 1 January 2024

12,101

69,675

80,929

162,705

Charge for year

-

3,009

-

3,009

Eliminated on disposal

-

(4,410

)

-

(4,410

)

At 31 December 2024

12,101

68,274

80,929

161,304

NET BOOK VALUE

At 31 December 2024

-

17,751

(1

)

17,750

At 31 December 2023

-

10,949

(1

)

10,948

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

514,481

532,463

Other debtors

527,763

394,166

Directors' current accounts

4,928

526,851

VAT

91,267

53,924

Prepayments

89,793

49,435

1,228,232

1,556,839

Included in debtors is an amount due from the shareholders in the sum of £4,928 (2023: £526,851). The company has charged interest at the rate of 2.50% per annum.The loan was repaid during the year..

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

479,661

242,626

Taxation and social security

410,765

264,598

Other creditors

342,547

214,706

1,232,973

721,930

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

100

Ordinary

£1

100

100

7.

RESERVES

Retained

earnings

£

At 1 January 2024

3,617,104

Profit for the year

1,038,258

Dividends

(2,156,000

)

At 31 December 2024

2,499,362

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr J A Mason