D.A.W. Phone Accessories Limited 15552204 false 2024-03-10 2025-03-31 2025-03-31 The principal activity of the company is Sale of mobile phone accessories Digita Accounts Production Advanced 6.30.9574.0 true true 15552204 2024-03-10 2025-03-31 15552204 2025-03-31 15552204 bus:OrdinaryShareClass1 2025-03-31 15552204 core:RetainedEarningsAccumulatedLosses 2025-03-31 15552204 core:ShareCapital 2025-03-31 15552204 core:CurrentFinancialInstruments 2025-03-31 15552204 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 15552204 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-03-31 15552204 bus:SmallEntities 2024-03-10 2025-03-31 15552204 bus:AuditExemptWithAccountantsReport 2024-03-10 2025-03-31 15552204 bus:FilletedAccounts 2024-03-10 2025-03-31 15552204 bus:SmallCompaniesRegimeForAccounts 2024-03-10 2025-03-31 15552204 bus:RegisteredOffice 2024-03-10 2025-03-31 15552204 bus:Director1 2024-03-10 2025-03-31 15552204 bus:OrdinaryShareClass1 2024-03-10 2025-03-31 15552204 bus:PrivateLimitedCompanyLtd 2024-03-10 2025-03-31 15552204 countries:EnglandWales 2024-03-10 2025-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 15552204

D.A.W. Phone Accessories Limited
Unaudited Filleted Financial Statements
for the Period from 10 March 2024 to 31 March 2025

D.A.W. Phone Accessories Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 4

D.A.W. Phone Accessories Limited

(Registration number: 15552204)
Balance Sheet as at 31 March 2025

| Note | 2025 £
Current assets |  |  |
Stocks |  |  | 995
Debtors | 4 |  | 1
|  |  | 996
Creditors: Amounts falling due within one year | 5 |  | (21,683)
Net liabilities |  |  | (20,687)
Capital and reserves |  |  |
Called up share capital | 6 | 1 |
Retained earnings |  | (20,688) |
Shareholders' deficit |  |  | (20,687)

For the financial period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 December 2025

......................................... D Wilkinson Director

D.A.W. Phone Accessories Limited

Notes to the Unaudited Financial Statements for the Period from 10 March 2024 to 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
27 Watford Avenue
Halifax
HX3 8QL

These financial statements were authorised for issue by the director on 9 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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 disclosure and presentation requirements of Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's functional and presentation currency is pound sterling.

Going concern

The company has the ongoing support of the director who has confirmed they will not call for repayment of their
loan on terms that would be prejudicial to the companies continuing activities. Having considered the validity of the
going concern concept in relation to these accounts, the director has concluded that the company will continue in
operation for the foreseeable future and have therefore prepared the financial statements on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of value added tax.
The company recognises revenue when the significant risks and rewards of ownership have been transferred to the buyer; the company retains no continuing involvement or control over the goods; the amount of revenue can be measured reliably and it is probable that future economic benefits will flow to the entity.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

D.A.W. Phone Accessories Limited

Notes to the Unaudited Financial Statements for the Period from 10 March 2024 to 31 March 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Financial assets
Basic financial assets, including trade and other receivables, are initially recognised at transaction price, 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 for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss and any subsequent reversal is recognised in profit or loss.
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
Financial liabilities
Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 receipts discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

4 | Debtors

Current | 2025 £
Other debtors | 1
| 1

D.A.W. Phone Accessories Limited

Notes to the Unaudited Financial Statements for the Period from 10 March 2024 to 31 March 2025

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £
Due within one year |
Loans and borrowings | 16,348
Accruals and deferred income | 2,610
Other creditors | 2,725
| 21,683

Creditors include loans which are secured by personal guarantee of £3,334.

6 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary shares of £1 each | 1 | 1

7 | Related party transactions

Expenditure with and payables to related parties

2025 | Key management £
Amounts payable to related party | 13,014