REGISTERED NUMBER: 10345250 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

DISA Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms E J Shaw

Ms D A Hayward

Ms I E Dovey

Ms E L Grisenthwaite

Ms L I Crafter

REGISTERED OFFICE:

8-9 Acorn Business Centre

Roberts End

Hanley Swan

Worcestershire

WR8 0DN

REGISTERED NUMBER:

10345250 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

145

-

145

CURRENT ASSETS

Debtors

6

32,766

22,087

Cash at bank and in hand

470,993

421,497

503,759

443,584

CREDITORS

Amounts falling due within one year

7

29,822

25,562

NET CURRENT ASSETS

473,937

418,022

TOTAL ASSETS LESS CURRENT LIABILITIES

473,937

418,167

RESERVES

Training Reserves

138,715

124,222

Income and expenditure account

335,222

293,945

473,937

418,167

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 surplus or deficit 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 17 September 2025 and were signed on its behalf by:

Ms E L Grisenthwaite - Director

1.	STATUTORY INFORMATION

DISA Limited is a private company, limited by guarantee , 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

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.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Computer equipment

-

33% on straight line basis

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.

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.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Company limited by guarantee

The Company is limited by guarantee with the members liability being limited to £1 should the company be wound up.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 July 2024

4,000

Disposals

(4,000

)

At 30 June 2025

-

AMORTISATION

At 1 July 2024

4,000

Eliminated on disposal

(4,000

)

At 30 June 2025

-

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 July 2024

and 30 June 2025

4,385

DEPRECIATION

At 1 July 2024

4,240

Charge for year

145

At 30 June 2025

4,385

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

145

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

10,698

6,978

Provision for doubtful debts

-

(1,200

)

VAT

356

-

Prepayments and accrued income

21,712

16,309

32,766

22,087

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

18,022

16,718

Tax

5,828

3,455

VAT

-

144

Other creditors

4,252

3,605

Accruals and deferred income

1,720

1,640

29,822

25,562