REGISTERED NUMBER: 12932206 (England and Wales)

Unaudited Financial Statements

for the Period

1 April 2025 to 31 August 2025

for

DS Machining (Grinding) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P J Smith

Ms D M Smith

REGISTERED OFFICE:

The Engineering Works

Bowling Road

Chipping Sodbury

Bristol

BS37 6EP

REGISTERED NUMBER:

12932206 (England and Wales)

ACCOUNTANTS:

Stanley Joseph Limited

Chartered Accountants

Suite 1

Liberty House

South Liberty Lane

Bristol

BS3 2ST

CURRENT ASSETS

Debtors

4

-

76,117

Cash at bank

23,586

27,644

23,586

103,761

CREDITORS

Amounts falling due within one year

5

600

59,929

NET CURRENT ASSETS

22,986

43,832

TOTAL ASSETS LESS CURRENT LIABILITIES

22,986

43,832

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

22,886

43,732

22,986

43,832

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 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 7 October 2025 and were signed on its behalf by:

P J Smith - Director

1.	STATUTORY INFORMATION

DS Machining (Grinding) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 represents the amounts receivable, excluding VAT and trade discounts, by the company for goods and services provided during the year. All transactions arose in the United Kingdom.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like cash and bank balances, trade debtors and creditors, bank overdrafts, finance leases and hire purchase contracts and loans to or from related parties.

A financial asset or financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the profit and loss immediately.

Any reversals of impairment are recognised in the profit and loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Taxation

Taxation for the period 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 period 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 period was NIL (2025 - 6 ).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.3.25

£

£

Trade debtors

-

76,117

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.3.25

£

£

Trade creditors

-

171

Amounts owed to associates

-

43,017

Taxation and social security

-

4,728

Other creditors

600

12,013

600

59,929

6.	RELATED PARTY DISCLOSURES

During the period the company entered into the following transactions with the director:

Ms D Smith

31.08.2025

31.03.2025

Capital introduced/(withdrawal)

(3,421

)

(2

)

At the period end the amount due to the director was £Nil, (31.03.2025 - £3,421)

Mr P Smith

Director

During the period the company entered into the following transactions with the director:

31.08.2025

31.032025

Capital introduced/(withdrawal)

(5,152

)

(271

)

At the period end the amount due to the director was £Nil, (31.03.2025 - £5,152)

DS Machining Services Limited, a company in which the directors own 100% of the share capital:

31.08.2025

31.03.2025

Sales to related company

-

17,133

Purchases from related company

-

112,028

Expenses recharged from related company

-

4,800

At the period end the amount due to the related company was £Nil (31.03.2025 - £43,017).