DF SERVICES SOUTHWEST LIMITED

DF SERVICES SOUTHWEST LIMITED
Contents Page
For the year ended 31 March 2025

Statement of financial position	1
Notes to the financial statements	2

DF SERVICES SOUTHWEST LIMITED
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	30,000	40,000
Tangible fixed assets	4	21,946	13,878
		51,946	53,878
Current assets
Debtors		11,650	8,011
Cash at bank and in hand		2,185	12,486
		13,835	20,497
Creditors: amount falling due within one year		(15,106)	(21,876)
Net current assets		(1,271)	(1,379)

Total assets less current liabilities		50,675	52,499
Creditors: amount falling due after more than one year		(51,255)	(57,542)
Net assets		(580)	(5,043)

Capital and reserves
Called up share capital		100	100
Profit and loss account		(680)	(5,143)
Shareholders' funds		(580)	(5,043)

For the year ended 31 March 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 accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 29 May 2025 and were signed on its behalf by:

-------------------------------
Steven Andrew Payne
Director

1

DF SERVICES SOUTHWEST LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

DF SERVICES SOUTHWEST LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11228153, registration address Elliotts House Elliotts Lane, Murtry, Frome, BA11 2PD.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25 Reducing Balance
Motor Vehicles	25 Reducing Balance
Fixtures and Fittings	25 Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

2.	Average number of employees Average number of employees during the year was 4 (2024 : 4).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	100,000	100,000
Additions	-	-
Disposals	-	-
At 31 March 2025	100,000	100,000
Amortisation
At 01 April 2024	60,000	60,000
Charge for year	10,000	10,000
On disposals	-	-
At 31 March 2025	70,000	70,000
Net book values
At 31 March 2025	30,000	30,000
At 31 March 2024	40,000	40,000

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 01 April 2024	1,000	33,588	3,196	37,784
Additions	-	16,794	-	16,794
Disposals	-	(13,094)	-	(13,094)
At 31 March 2025	1,000	37,288	3,196	41,484
Depreciation
At 01 April 2024	824	20,597	2,507	23,928
Charge for year	50	3,436	172	3,658
On disposals	-	(8,048)	-	(8,048)
At 31 March 2025	874	15,985	2,679	19,538
Net book values
Closing balance as at 31 March 2025	126	21,303	517	21,946
Opening balance as at 01 April 2024	198	12,991	689	13,878

2

Registered Number: 11228153
England and Wales
DF SERVICES SOUTHWEST LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025