| DDS (International) Limited |
| Registered Number:07644173 |
For the year ended 31 July 2025
England and Wales
Unaudited Financial Statements
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
DDS (International) Limited
Statement of Financial Position
2024
2025
11,750
23,500
2
| Property, plant and equipment |
494,870
506,234
3
506,620
529,734
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
1,000
1,000
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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For the year ended 31 July 2025
DDS (International) Limited
Statement of Financial Position Continued
| The notes form part of these financial statements |
2 of 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. |
Luffield House
Stadium Way
Sittingbourne
Kent
ME10 3SD
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A 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
Plant and Machinery
Computer Equipment
Motor Vehicles
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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For the year ended 31 July 2025
DDS (International) Limited
Notes to the Financial Statements Continued
| 2. Intangible fixed assets |
94,000
94,000
70,500
11,750
Charge for year
82,250
11,750
23,500
| 3. Property, plant and equipment |
Motor Vehicles
605,434
130,771
53,144
21,519
400,000
13,558
7,484
-
6,074
-
-
-
(7,079)
-
(7,079)
20,514
53,144
138,255
611,913
400,000
| Provision for depreciation and impairment |
99,200
71,355
13,880
13,965
-
Charge for year
21,936
13,384
5,891
2,661
-
(4,093)
-
-
(4,093)
-
117,043
84,739
19,771
12,533
-
400,000
7,981
33,373
53,516
494,870
400,000
7,554
39,264
59,416
506,234
2024
2025
1,741
4,364
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For the year ended 31 July 2025
DDS (International) Limited
Notes to the Financial Statements Continued
| 5. Trade and other receivables |
2024
2025
458,471
287,889
2,301
-
287,889
460,772
| 6. Trade and other payables: amounts falling due within one year |
2024
2025
44,181
189,491
22,914
34,911
| Taxation and social security |
156,565
189,191
23,399
71,586
247,059
485,179
| 7. Trade and other payables: amounts falling due after more than one year |
2024
2025
554,847
190,854
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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