REGISTERED NUMBER: 09206154 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

DELIVERY & DISTRIBUTION SOLUTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Smith

M Smith

REGISTERED OFFICE:

26 Abraham Drive

Silver End

Witham

Essex

CM8 3SP

REGISTERED NUMBER:

09206154 (England and Wales)

ACCOUNTANTS:

Clemence Hoar Cummings

Chartered Accountants

Riverside House

1-5 Como Street

Romford

Essex

RM7 7DN

FIXED ASSETS

Property, plant and equipment

4

6,264

13,785

CURRENT ASSETS

Debtors

5

7,541

12,990

Cash at bank

361

-

7,902

12,990

CREDITORS

Amounts falling due within one year

6

44,226

42,349

NET CURRENT LIABILITIES

(36,324

)

(29,359

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(30,060

)

(15,574

)

CREDITORS

Amounts falling due after more than one year

7

(7,529

)

(9,523

)

PROVISIONS FOR LIABILITIES

(3,494

)

(3,494

)

NET LIABILITIES

(41,083

)

(28,591

)

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

(41,184

)

(28,692

)

SHAREHOLDERS' FUNDS

(41,083

)

(28,591

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 26th September 2025 and were signed on its behalf by:

M Smith - Director

1.	STATUTORY INFORMATION

Delivery & Distribution Solutions Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 09206154 and the registered office address is 26 Abraham Drive, Silver End, Witham, Essex, CM8 3SP.

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

Revenue 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Going concern

The accounts are prepared on a going concern basis with on going support from the directors.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 4 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st January 2024

-

4,890

52,061

557

57,508

Disposals

-

-

(22,896

)

-

(22,896

)

At 31st December 2024

-

4,890

29,165

557

34,612

DEPRECIATION

At 1st January 2024

-

4,358

38,909

456

43,723

Charge for year

-

133

1,930

26

2,089

Eliminated on disposal

(17,464

)

-

-

-

(17,464

)

At 31st December 2024

(17,464

)

4,491

40,839

482

28,348

NET BOOK VALUE

At 31st December 2024

17,464

399

(11,674

)

75

6,264

At 31st December 2023

-

532

13,152

101

13,785

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st January 2024

and 31st December 2024

22,896

DEPRECIATION

At 1st January 2024

and 31st December 2024

17,464

NET BOOK VALUE

At 31st December 2024

5,432

At 31st December 2023

5,432

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

7,541

12,990

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

4,800

8,174

Hire purchase contracts

-

568

Trade creditors

5,906

-

Taxation and social security

2,246

2,941

Other creditors

31,274

30,666

44,226

42,349

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

7,529

9,523

8.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Hire purchase contracts

-

568