REGISTERED NUMBER: 06803625 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

DESIGN INTERIOR CONTRACTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J S Childs

Mrs D Childs

REGISTERED OFFICE:

12 Chaldon Green

Lychpit

Basingstoke

Hampshire

RG24 8YS

REGISTERED NUMBER:

06803625 (England and Wales)

ACCOUNTANTS:

Banks & Co Limited

Chartered Certified Accountants

1 Carnegie Road

Newbury

Berkshire

RG14 5DJ

FIXED ASSETS

Tangible assets

4

45,521

55,612

CURRENT ASSETS

Debtors

5

185,618

172,903

Cash at bank

103,845

100,816

289,463

273,719

CREDITORS

Amounts falling due within one year

6

151,021

132,307

NET CURRENT ASSETS

138,442

141,412

TOTAL ASSETS LESS CURRENT LIABILITIES

183,963

197,024

CREDITORS

Amounts falling due after more than one year

7

-

(7,758

)

PROVISIONS FOR LIABILITIES

(1,225

)

(1,518

)

NET ASSETS

182,738

187,748

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

182,638

187,648

SHAREHOLDERS' FUNDS

182,738

187,748

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

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

J S Childs - Director

1.	STATUTORY INFORMATION

Design Interior Contracts Ltd is a private company, limited by shares, registered in England & Wales. The company's registered number is 06803625 and its registered office address is 12 Chaldon Green, Lychpit, Basingstoke, Hampshire, RG24 8YS.

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

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.

The date of transition from FRS 105 for micro-entities to FRS 102 - Section 1A (Small Entities) was 1 April 2023.

The transition to FRS 102 - Section 1A (Small Entities) has resulted in a change of accounting policies compared to those used previously. The final Note to the financial statements describes the effect the transition has had on opening equity and profit for the comparative period.

Turnover

Turnover 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.

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

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 year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

66,120

Additions

1,576

Disposals

(1,938

)

At 31 March 2025

65,758

DEPRECIATION

At 1 April 2024

10,508

Charge for year

11,667

Eliminated on disposal

(1,938

)

At 31 March 2025

20,237

NET BOOK VALUE

At 31 March 2025

45,521

At 31 March 2024

55,612

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

180,741

164,698

Other debtors

4,877

8,205

185,618

172,903

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

7,758

13,300

Trade creditors

112,831

91,862

Taxation and social security

28,265

24,753

Other creditors

2,167

2,392

151,021

132,307

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

7,758

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary share capital

1

100

100

9.	TRANSITION TO FRS 102 - SECTION 1A (SMALL ENTITIES)

This is the first year that the company has presented its results under FRS 102 - Section 1A (Small Entities). The last financial statements under FRS 105 for micro-entities were for the year ended 31 March 2024 and the date of transition to FRS 102 - Section 1A (Small Entities) was 1 April 2023.

The transition has had the following effect on the reported equity and profit for the comparative period.

Reconciliation of Equity

At 1 April 2023

At 31 March 2024

Capital & Reserves (as previously stated)

158,481

189,267

Deferred Tax Provision

50

1,519

Capital & Reserves (as restated)

158,431

187,748

Reconciliation of Profit for the Year

Note

At 31 March 2024

Profit for the Year (as previously stated)

67,285

Deferred Tax Provision

5

1,469

Profit for the Year (as restated)

65,816