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DDS (International) Limited

Registered Number:07644173

For the year ended 31 July 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 31 July 2025
DDS (International) Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3

Registered Number :

07644173

As at 31 July 2025

DDS (International) Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Intangible assets

11,750
23,500
2

Property, plant and equipment

494,870
506,234
3
506,620
529,734

Current assets

Inventories

4,364
1,741
4

Trade and other receivables

287,889
460,772
5
27,426

Cash and cash equivalents

556
463,069
319,679

Trade and other payables: amounts falling due within one year

(485,179)
(247,059)
6
(165,500)
216,010
Net current assets

Total assets less current liabilities

722,630
364,234

Trade and other payables: amounts falling due after more than
one year

(340,854)
(704,847)
7
17,783
Net assets
23,380

Capital and reserves

Called up share capital

1,000
1,000

Retained earnings

16,783
22,380
17,783
23,380
Shareholders' funds

For the year ended 31 July 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

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

Mr Paul Frederick Smith Director

These financial statements were approved and authorised for issue by the Board on 17 September 2025 and were signed by:

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4

Registered Number :

07644173

For the year ended 31 July 2025
DDS (International) Limited
Statement of Financial Position Continued

The notes form part of these financial statements

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5
For the year ended 31 July 2025
DDS (International) Limited
Notes to the Financial Statements
Statutory Information

DDS (International) Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number
07644173.

Registered address:

Luffield House
Stadium Way
Sittingbourne
Kent
ME10 3SD

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial Reporting Standard 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have
been prepared under the historical costs convention as modified by the revaluation of certain assets.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of 7 years.

Intangible assets
Property, plant and equipment

Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings

0%

Plant and Machinery

25% Reducing balance

20% Reducing balance

Computer Equipment

25% Reducing balance

Motor Vehicles

15% Reducing balance

Furniture and Fittings
Inventories
Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.

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6
For the year ended 31 July 2025
DDS (International) Limited
Notes to the Financial Statements Continued

2. Intangible fixed assets

Other Intangible
Assets

Cost or valuation

£

At 01 August 2024

94,000

At 31 July 2025

94,000

Amortisation

At 01 August 2024

70,500
11,750
Charge for year

At 31 July 2025

82,250

Net book value

At 31 July 2025

11,750

At 31 July 2024

23,500

3. Property, plant and equipment

Total

Computer
Equipment

Furniture and
Fittings

Motor Vehicles

Land and
Buildings

£

£

£

£

£

Cost or valuation

At 01 August 2024

605,434
130,771
53,144
21,519
400,000
13,558
7,484
-
6,074
-

Additions

-
-
(7,079)
-

Disposals

(7,079)

At 31 July 2025

20,514
53,144
138,255
611,913
400,000

Provision for depreciation and impairment

At 01 August 2024

99,200
71,355
13,880
13,965
-
Charge for year
21,936
13,384
5,891
2,661
-
(4,093)
-
-
(4,093)
-

On disposal

At 31 July 2025

117,043
84,739
19,771
12,533
-

At 31 July 2025

Net book value

400,000
7,981
33,373
53,516
494,870

At 31 July 2024

400,000
7,554
39,264
59,416
506,234

4. Inventories

2024
2025

£

£

Stocks

1,741
4,364

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7
For the year ended 31 July 2025
DDS (International) Limited
Notes to the Financial Statements Continued

5. Trade and other receivables

2024
2025

£

£

Trade debtors

458,471
287,889

Other debtors

2,301
-
287,889
460,772

6. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft

44,181
189,491

Trade creditors

22,914
34,911

Taxation and social security

156,565
189,191

Other creditors

23,399
71,586
247,059
485,179

7. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft

554,847
190,854

Other creditors

150,000
150,000
704,847
340,854

8. Average number of persons employed

During the year the average number of employees was 26 (2024 : 24)
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