D.R. Plant Services (Southampton) Limited

Registered number

06435564

Filleted Accounts

28 February 2025

D.R. Plant Services (Southampton) Limited
Registered number:		06435564
Balance Sheet
as at 28 February 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		9,386			12,517

Current assets
Stocks		76,027			71,677
Debtors	4	11,326			8,201
Cash at bank and in hand		23,697			41,108
		111,050			120,986

Creditors: amounts falling due within one year	5	(7,943)			(10,634)

Net current assets			103,107			110,352

Total assets less current liabilities			112,493			122,869


Provisions for liabilities			(1,783)			(2,378)


Net assets			110,710			120,491

Capital and reserves
Called up share capital			100			100
Profit and loss account			110,610			120,391

Shareholder's funds			110,710			120,491

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 member has 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.




R Whatley
Director
Approved by the board on 17 November 2025

D.R. Plant Services (Southampton) Limited
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:

	Motor vehicles	25% reducing balance basis
	Fixtures, fittings, tools and equipment	15% reducing balance basis

	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			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 March 2024	7,626		27,031		34,657
	At 28 February 2025	7,626		27,031		34,657

	Depreciation
	At 1 March 2024	7,281		14,859		22,140
	Charge for the year	88		3,043		3,131
	At 28 February 2025	7,369		17,902		25,271

	Net book value
	At 28 February 2025	257		9,129		9,386
	At 29 February 2024	345		12,172		12,517


4	Debtors			2025		2024
£					£

	Trade debtors			9,307		6,361
	Other debtors			2,019		1,840
				11,326		8,201


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

	Trade creditors			5,328		7,589
	Taxation and social security costs			41		184
	Other creditors			2,574		2,861
				7,943		10,634


6	Other information

	D.R. Plant Services (Southampton) Limited is a private company limited by shares and incorporated in England. Its registered office is:
	River Bank House
	65A Bishopstoke Road
	Eastleigh
	Hampshire
	SO50 6BF