Company registration number 02784590 (England and Wales)
DSA CHEMICALS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
DSA CHEMICALS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
DSA CHEMICALS LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
30 April 2025
31 October 2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
422
954
Current assets
Debtors
4
3,509,291
3,511,307
Cash at bank and in hand
-
0
505
3,509,291
3,511,812
Creditors: amounts falling due within one year
5
(1,350)
(1,320)
Net current assets
3,507,941
3,510,492
Net assets
3,508,363
3,511,446
Capital and reserves
Called up share capital
6
10,000
10,000
Share premium account
122,146
122,146
Profit and loss reserves
3,376,217
3,379,300
Total equity
3,508,363
3,511,446

For the financial period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 November 2025 and are signed on its behalf by:
M W Briscoe
Director
Company registration number 02784590 (England and Wales)
DSA CHEMICALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

DSA Chemicals Limited is a private company limited by shares incorporated in England and Wales. The registered office is Pitman Road, Denaby Industrial Estate, Doncaster, South Yorkshire, DN12 4LJ.

1.1
Reporting period

The se financial statements cover the period to 30 April 2025. The comparative information represents a 1 2 month period to 31 October 20 23 and therefore the comparative figures are not entirely comparable. The change of period end was made to ensure the period ended after the changes to the Companies Act company size thresholds.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and equipment
10% straight line
Computers
20% - 33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

DSA CHEMICALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2023
Number
Number
Total
2
2
DSA CHEMICALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 4 -
3
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 November 2023
153,883
14,157
168,040
Disposals
-
0
(14,157)
(14,157)
At 30 April 2025
153,883
-
0
153,883
Depreciation and impairment
At 1 November 2023
152,929
14,157
167,086
Depreciation charged in the period
532
-
0
532
Eliminated in respect of disposals
-
0
(14,157)
(14,157)
At 30 April 2025
153,461
-
0
153,461
Carrying amount
At 30 April 2025
422
-
0
422
At 31 October 2023
954
-
0
954
4
Debtors
2025
2023
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
3,509,291
3,510,595
Other debtors
-
0
712
3,509,291
3,511,307
5
Creditors: amounts falling due within one year
2025
2023
£
£
Other creditors
1,350
1,320
6
Called up share capital
2025
2023
2025
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
10,000
10,000
10,000
10,000
7
Financial commitments, guarantees and contingent liabilities

There is an unlimited inter-company composite guarantee in place between the group companies Paleus Group Limited, Paleus Chemicals and Polymers Limited and DSA Chemicals Limited. As at 30 April 2025 the bank borrowings covered by this guarantee totalled £4,533,339 (2023: £4,077,965)

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