REGISTERED NUMBER: 09604457 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

D&S GROUP LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

N E Stern

REGISTERED OFFICE:

19A Belfast Road

London

N16 6UN

REGISTERED NUMBER:

09604457 (England and Wales)

ACCOUNTANTS:

Venitt and Greaves

Chartered Accountants

115 Craven Park Road

South Tottenham

London

N15 6BL

FIXED ASSETS

Investment property

4

320,000

320,000

CURRENT ASSETS

Debtors

5

6,186

46,546

Cash at bank

1

-

6,187

46,546

CREDITORS

Amounts falling due within one year

6

(86,525

)

(123,848

)

NET CURRENT LIABILITIES

(80,338

)

(77,302

)

TOTAL ASSETS LESS CURRENT LIABILITIES

239,662

242,698

CREDITORS

Amounts falling due after more than one year

7

(312,383

)

(314,898

)

PROVISIONS FOR LIABILITIES

(4,611

)

(4,611

)

NET LIABILITIES

(77,332

)

(76,811

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Fair value reserve

10

24,269

24,269

Retained earnings

10

(101,701

)

(101,180

)

SHAREHOLDERS' FUNDS

(77,332

)

(76,811

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 20 November 2025 and were signed by:

N E Stern - Director

1.	STATUTORY INFORMATION

D&S Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2024

and 31 May 2025

320,000

NET BOOK VALUE

At 31 May 2025

320,000

At 31 May 2024

320,000

The director has confirmed that there is no significant increase or decrease in the property market value.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

1,186

1,546

Other debtors

5,000

45,000

6,186

46,546

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

-

12

Other creditors

86,525

123,836

86,525

123,848

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

284,794

284,794

Other creditors

27,589

30,104

312,383

314,898

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

284,794

284,794

Repayable by instalments

Other loans more 5yrs instal

27,589

30,104

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.5.25

31.5.24

£

£

Bank loans

284,794

284,794

Other loans

27,589

30,104

312,383

314,898

1. Long term bank loan is secured by first charge over the company's investment property.

2. Under the bank loan, £27,589 was received under Bounce back Loan Scheme (BBL). The loan is unsecured, interest free for the first year, then capped at 2.5% afterwards and backed by HM Government.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 June 2024

(101,180

)

24,269

(76,911

)

Deficit for the year

(521

)

(521

)

At 31 May 2025

(101,701

)

24,269

(77,432

)

11.	ULTIMATE CONTROLLING PARTY

The controlling party is N E Stern.