Dean Service Station Ltd - Filleted accounts

Registered number

08389525

Dean Service Station Ltd

Filleted Accounts

28 February 2025

Dean Service Station Ltd
Registered number:		08389525
Balance Sheet
as at 28 February 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		159,148			135,360

Current assets
Stocks		69,101			36,449
Debtors	4	20,168			19,495
Cash at bank and in hand		49,471			12,860
		138,740			68,804

Creditors: amounts falling due within one year	5	(137,101)			(71,464)

Net current assets/(liabilities)			1,639			(2,660)

Total assets less current liabilities			160,787			132,700

Creditors: amounts falling due after more than one year	6		(8,334)			(33,333)



Net assets			152,453			99,367

Capital and reserves
Called up share capital			100			100
Profit and loss account			152,353			99,267

Shareholders' funds			152,453			99,367

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S Patel
Director
Approved by the board on 9 April 2025

Dean Service Station Ltd
Notes to the Accounts
for the year ended 28 February 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:


	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			4		5


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 March 2024	28,750		186,227		214,977
	Additions	-		41,791		41,791
	At 28 February 2025	28,750		228,018		256,768

	Depreciation
	At 1 March 2024	2,875		76,742		79,617
	Charge for the year	2,875		15,128		18,003
	At 28 February 2025	5,750		91,870		97,620

	Net book value
	At 28 February 2025	23,000		136,148		159,148
	At 29 February 2024	25,875		109,485		135,360


4	Debtors			2025		2024
£					£

	Trade debtors			18,024		17,004
	Other debtors			2,144		2,491
				20,168		19,495


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			25,000		25,000
	Trade creditors			88,697		30,653
	Taxation and social security costs			16,140		14,879
	Other creditors			7,264		932
				137,101		71,464


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			8,334		33,333


7	Loans			2025		2024
£					£
	Creditors include:

	Secured bank loans			33,334		58,333

	The bank loan is secured by way of a fixed and floating charge over all the property or undertaking of the company.


8	Controlling party

	The company is under the control of the director who together with a close family member holds 100% of the issued share capital.


9	Other information

	Dean Service Station Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Oldham Road
	Rochdale
	Lancashire
	OL16 4RH