DBD SERVICES (UK) LIMITED


Directors	BARTON, Bradley
	BOOKER, Darren Peter


Company Secretary	BOOKER, Darren Peter


Registered Address	Unit 4 Southfields Industrial Park
	Seax Way
	Basildon
	SS15 6SW


Registered Number	05562952 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		55,490		33,926
			55,490		33,926
Current assets
Stocks		826,353		1,087,982
Debtors	4	405,068		515,164
Cash at bank and on hand		198,592		215,183
		1,430,013		1,818,329
Creditors amounts falling due within one year	5	(994,363)		(1,389,581)
Net current assets (liabilities)			435,650		428,748
Total assets less current liabilities			491,140		462,674
Creditors amounts falling due after one year	6		(304,740)		(288,805)
Net assets			186,400		173,869
Capital and reserves
Called up share capital			1,250		1,250
Share premium			2,000		2,000
Profit and loss account			183,150		170,619
Shareholders' funds			186,400		173,869

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
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 and authorised for issue by the Board of Directors on 25 September 2025, and are signed on its behalf by:

BARTON, Bradley
Director
Registered Company No. 05562952

DBD SERVICES (UK) LIMITED

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.	Average number of employees


		2024		2023
	Average number of employees during the year	6		6

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 24	48,167
	Additions	35,437
	At 31 December 24	83,604
	Depreciation and impairment
	At 01 January 24	14,242
	Charge for year	13,872
	At 31 December 24	28,114
	Net book value
	At 31 December 24	55,490
	At 31 December 23	33,926

4.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	-	171,744
Amounts owed by group undertakings	218,022	13,556
Other debtors	65,239	124,658
Prepayments and accrued income	121,807	205,206
Total	405,068	515,164

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	413,025	788,221
Bank borrowings and overdrafts	258,570	393,574
Taxation and social security	108,966	207,786
Other creditors	213,802	-
Total	994,363	1,389,581

6.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	304,740	288,805
Total	304,740	288,805

7.	Exceptional items
	During the year the company incurred costs of £280,000 circa relating to services provided to a customer that went into liquidation prior to the raising of the related Sales invoice. These costs were included in Cost of Sales.