Distribution Hygiene Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06856631 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Distribution Hygiene Services Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

5

-

Tangible assets

6

178,788

212,207

178,788

212,207

CURRENT ASSETS

Debtors

7

506,967

500,805

Cash at bank

130,551

9,015

637,518

509,820

CREDITORS

Amounts falling due within one year

8

655,753

687,054

NET CURRENT LIABILITIES

(18,235

)

(177,234

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

160,553

34,973

PROVISIONS FOR LIABILITIES

61,196

40,149

NET ASSETS/(LIABILITIES)

99,357

(5,176

)

CAPITAL AND RESERVES

Called up share capital

9

1,000

Retained earnings

98,357

(6,176

)

SHAREHOLDERS' FUNDS

99,357

(5,176

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

Dr R J Perryment - Director

1.	STATUTORY INFORMATION

Distribution Hygiene Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06856631

Registered office:

Unit 1 The Cam Centre

Wilbury Way

Hitchin

Hertfordshire

SG4 0TY

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

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

-

10% on cost

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

15% on cost

Computer equipment

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made 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

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Going concern

At the balance sheet date, the company had net current liabilities of £18,235 (2024: £177,235). The directors have pledged to financially support the company for a period of at least 12 months from the signing date of these financial statements and therefore feel it is appropriate to prepare the accounts under the going concern basis.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price.

Trade debtors are reviewed annually, with bad debts being written off in the profit and loss account.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 19 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

4,000

AMORTISATION

At 1 May 2024

and 30 April 2025

4,000

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

6.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 May 2024

177,775

7,255

195,589

11,612

392,231

Additions

-

14,000

899

14,899

Disposals

-

(32,329

)

-

(32,329

)

At 30 April 2025

177,775

7,255

177,260

12,511

374,801

DEPRECIATION

At 1 May 2024

98,306

6,241

66,467

9,010

180,024

Charge for year

13,067

202

25,189

867

39,325

Eliminated on disposal

-

(23,336

)

-

(23,336

)

At 30 April 2025

111,373

6,443

68,320

9,877

196,013

NET BOOK VALUE

At 30 April 2025

66,402

812

108,940

2,634

178,788

At 30 April 2024

79,469

1,014

129,122

2,602

212,207

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

499,137

492,746

Other debtors

7,830

8,059

506,967

500,805

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

14,213

33,180

Taxation and social security

97,495

23,895

Other creditors

544,045

629,979

655,753

687,054

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

1,000

Ordinary shares

1

1,000

10.	RELATED PARTY TRANSACTIONS

At the balance sheet date, the company owed Dr Robert Perryment, director, £543,449 (2024: £627,288). This loan is repayable on demand and interest is being charged at a market rate.