REGISTERED NUMBER: 07919226 (England and Wales)

DIRECT-TECH SOLUTIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

5

FIXED ASSETS

Tangible assets

4

25,594

32,540

CURRENT ASSETS

Stocks

10,800

10,000

Debtors

5

97,432

147,087

Cash at bank and in hand

30,133

19,448

138,365

176,535

CREDITORS

Amounts falling due within one year

6

(127,938

)

(134,713

)

NET CURRENT ASSETS

10,427

41,822

TOTAL ASSETS LESS CURRENT LIABILITIES

36,021

74,362

CREDITORS

Amounts falling due after more than one year

7

(16,957

)

(35,486

)

PROVISIONS FOR LIABILITIES

(6,398

)

(8,135

)

NET ASSETS

12,666

30,741

CAPITAL AND RESERVES

Called up share capital

6

6

Retained earnings

12,660

30,735

12,666

30,741

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

Mr B Castle - Director

1.	STATUTORY INFORMATION

For the purposes of presentation, the financial statements are rounded to the nearest 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.

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

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments are recognised at amortised 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

151,053

60,305

14,797

226,155

Additions

-

-

379

379

At 31 March 2025

151,053

60,305

15,176

226,534

DEPRECIATION

At 1 April 2024

150,271

29,994

13,350

193,615

Charge for year

566

6,062

697

7,325

At 31 March 2025

150,837

36,056

14,047

200,940

NET BOOK VALUE

At 31 March 2025

216

24,249

1,129

25,594

At 31 March 2024

782

30,311

1,447

32,540

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

87,486

138,058

Other debtors

9,946

9,029

97,432

147,087

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,440

10,183

Hire purchase contracts

7,153

10,998

Trade creditors

23,759

20,484

Taxation and social security

86,369

92,407

Other creditors

217

641

127,938

134,713

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,651

13,091

Hire purchase contracts

14,306

22,395

16,957

35,486