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Company Registration No. 12129622 (England and Wales)
DIRECT ONLINE DEALS LTD Unaudited accounts for the period from 1 August 2023 to 31 January 2025
DIRECT ONLINE DEALS LTD Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
DIRECT ONLINE DEALS LTD Company Information for the period from 1 August 2023 to 31 January 2025
Director
Hiten Rabheru
Company Number
12129622 (England and Wales)
Registered Office
13 Malkin Way Watford WD18 7AT England
Accountants
Daniel Consultancy Morritt House 54-60 Station Approach South Ruislip Ruislip HA4 6SA
- 3 -
DIRECT ONLINE DEALS LTD Accountants' report
Accountants' report to the director of DIRECT ONLINE DEALS LTD on the preparation of the unaudited statutory accounts for the period from 1 August 2023 to 31 January 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DIRECT ONLINE DEALS LTD for the period from 1 August 2023 to 31 January 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of DIRECT ONLINE DEALS LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of DIRECT ONLINE DEALS LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DIRECT ONLINE DEALS LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that DIRECT ONLINE DEALS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of DIRECT ONLINE DEALS LTD. You consider that DIRECT ONLINE DEALS LTD is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of DIRECT ONLINE DEALS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Daniel Consultancy Morritt House 54-60 Station Approach South Ruislip Ruislip HA4 6SA 30 October 2025
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DIRECT ONLINE DEALS LTD Statement of financial position as at 31 January 2025
2025 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
16,000 
- 
Tangible assets
5
11,426 
4,920 
27,426 
4,920 
Current assets
Inventories
166,500 
136,141 
Debtors
6
77,214 
59,485 
Cash at bank and in hand
1,328 
134,318 
245,042 
329,944 
Creditors: amounts falling due within one year
7
(92,869)
(103,460)
Net current assets
152,173 
226,484 
Total assets less current liabilities
179,599 
231,404 
Creditors: amounts falling due after more than one year
8
(135,424)
(184,845)
Net assets
44,175 
46,559 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
44,174 
46,558 
Shareholders' funds
44,175 
46,559 
For the period ending 31 January 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 October 2025 and were signed on its behalf by
Hiten Rabheru Director Company Registration No. 12129622
- 5 -
DIRECT ONLINE DEALS LTD Notes to the Accounts for the period from 1 August 2023 to 31 January 2025
1
Statutory information
DIRECT ONLINE DEALS LTD is a private company, limited by shares, registered in England and Wales, registration number 12129622. The registered office is 13 Malkin Way, Watford, WD18 7AT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 August 2023
- 
Additions
16,000 
At 31 January 2025
16,000 
Amortisation
At 1 August 2023
- 
At 31 January 2025
- 
Net book value
At 31 January 2025
16,000 
- 6 -
DIRECT ONLINE DEALS LTD Notes to the Accounts for the period from 1 August 2023 to 31 January 2025
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 August 2023
8,182 
Additions
10,797 
At 31 January 2025
18,979 
Depreciation
At 1 August 2023
3,262 
Charge for the period
4,291 
At 31 January 2025
7,553 
Net book value
At 31 January 2025
11,426 
At 31 July 2023
4,920 
6
Debtors
2025 
2023 
£ 
£ 
Amounts falling due within one year
VAT
4,234 
- 
Trade debtors
24,120 
- 
Accrued income and prepayments
180 
206 
Other debtors
150 
992 
28,684 
1,198 
Amounts falling due after more than one year
Other debtors
48,530 
58,287 
7
Creditors: amounts falling due within one year
2025 
2023 
£ 
£ 
VAT
- 
29,436 
Trade creditors
55,339 
56,205 
Taxes and social security
2,024 
2,005 
Other creditors
35,018 
12,778 
Loans from directors
138 
3,036 
Accruals
350 
- 
92,869 
103,460 
8
Creditors: amounts falling due after more than one year
2025 
2023 
£ 
£ 
Bank loans
81,100 
109,845 
Other creditors
54,324 
75,000 
135,424 
184,845 
- 7 -
DIRECT ONLINE DEALS LTD Notes to the Accounts for the period from 1 August 2023 to 31 January 2025
9
Average number of employees
During the period the average number of employees was 5 (2023: 4).
- 8 -