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DS FOREST LTD

Registered Number
09290927
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

DS FOREST LTD
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors | Mrs E G Dickerson-Scriven
| Mr J C Dickerson-Scriven

Company Secretary | Mrs E G Dickerson-Scriven

Registered Address | White Hart Inn St. Whites Road
| Ruspidge
| Cinderford
| GL14 3ER

Registered Number | 09290927 (England and Wales)

DS FOREST LTD
Statement of Financial Position
31 October 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 642,853 |  |  |  | 646,045
|  |  |  | 642,853 |  |  |  | 646,045
Current assets |  |  |  |  |  |  |  |
Debtors |  | 23,382 |  |  |  | 14,352 |  |
Cash at bank and on hand |  | 3,038 |  |  |  | 1,901 |  |
|  | 26,420 |  |  |  | 16,253 |  |
Creditors amounts falling due within one year | 4 | (204,591) |  |  |  | (203,692) |  |
Net current assets (liabilities) |  |  |  | (178,171) |  |  |  | (187,439)
Total assets less current liabilities |  |  |  | 464,682 |  |  |  | 458,606
Creditors amounts falling due after one year | 5 |  |  | (429,668) |  |  |  | (448,674)
Provisions for liabilities | 7 |  |  | (2,944) |  |  |  | (3,551)
Net assets |  |  |  | 32,070 |  |  |  | 6,381
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 10 |  |  |  | 10
Profit and loss account |  |  |  | 32,060 |  |  |  | 6,371
Shareholders' funds |  |  |  | 32,070 |  |  |  | 6,381

- 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 financial statements were approved and authorised for issue by the Board of Directors on 28 October 2025, and are signed on its behalf by:
Mrs E G Dickerson-Scriven Director Registered Company No. 09290927

DS FOREST LTD
Notes to the Financial Statements
for the year ended 31 October 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Turnover policy
--- | ---
| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised. Revenue from the sale of goods is recognised when all of the following conditions are satisfied: - the company has transferred the significant risks and rewards of ownership to the buyer; - the company retains no continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; - the amount of revenue can be measured reliably; - it is probable that the company will receive the consideration due under the transaction; and - the costs incurred or to be incurred in respect the transaction can be measured reliably. Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all the following conditions are satisfied: - the amount of revenue can be measured reliably; - it is probable that the company will receive the consideration due under the contract; - the stage of completion of the contract at the end of the period can be measured reliably; and - the costs incurred and the costs to complete the contract can be measured reliably.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| 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 under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis: Office equipment - 3 years straight line and Plant and machinery - 15% reducing balance Fixtures and fittings - 15% reducing balance The assets, residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss

| 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.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 13 |  | 9

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 November 23 | 627,357 |  | 19,226 |  | 18,762 |  | 6,881 |  | 672,226
| At 31 October 24 | 627,357 |  | 19,226 |  | 18,762 |  | 6,881 |  | 672,226
| Depreciation and impairment
| At 01 November 23 | - |  | 11,419 |  | 9,248 |  | 5,514 |  | 26,181
| Charge for year | - |  | 1,171 |  | 1,427 |  | 594 |  | 3,192
| At 31 October 24 | - |  | 12,590 |  | 10,675 |  | 6,108 |  | 29,373
| Net book value
| At 31 October 24 | 627,357 |  | 6,636 |  | 8,087 |  | 773 |  | 642,853
| At 31 October 23 | 627,357 |  | 7,807 |  | 9,514 |  | 1,367 |  | 646,045

4. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 29,574 |  | 28,624
| Bank borrowings and overdrafts | 43,801 |  | 39,876
| Taxation and social security | 122,091 |  | 72,427
| Finance lease and HP contracts | - |  | 1,510
| Other creditors | - |  | 50,874
| Accrued liabilities and deferred income | 9,125 |  | 10,381
| Total | 204,591 |  | 203,692

5. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 429,668 |  | 448,674
| Total | 429,668 |  | 448,674

6. | Secured creditors
--- | ---
| The company had bank loans and outstanding hire purchase loans totalling £473,469 (2023 - £490,060) which were secured against the assets of the company.

7. | Provisions for liabilities
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 2,944 |  | 3,551
| Total | 2,944 |  | 3,551

8. | Directors advances, credits and guarantees
--- | ---
| During the year the company operated a loan account with the directors of the company. The amount due from them at the year end was £6,783 (2023 - £48,249 due to the directors). This loan is interest free and repayable on demand.