REGISTERED NUMBER: 02179329 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

DATA SYSTEMS (COMPUTERS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G Waters

A Waters

L Waters

REGISTERED OFFICE:

21 Wellington Business Park

Dukes Ride

Crowthorne

Berkshire

RG45 6LS

REGISTERED NUMBER:

02179329 (England and Wales)

ACCOUNTANTS:

Durrants, Chartered Accountants

24 Wellington Business Park

Dukes Ride

Crowthorne

Berkshire

RG45 6LS

FIXED ASSETS

Intangible assets

4

82,372

93,849

Tangible assets

5

113,498

168,829

195,870

262,678

CURRENT ASSETS

Stocks

416,884

340,391

Debtors

6

854,446

1,168,296

Cash at bank

2,583,262

1,718,625

3,854,592

3,227,312

CREDITORS

Amounts falling due within one year

7

1,160,930

856,071

NET CURRENT ASSETS

2,693,662

2,371,241

TOTAL ASSETS LESS CURRENT LIABILITIES

2,889,532

2,633,919

PROVISIONS FOR LIABILITIES

25,552

62,665

NET ASSETS

2,863,980

2,571,254

CAPITAL AND RESERVES

Called up share capital

8

20,000

20,000

Retained earnings

2,843,980

2,551,254

SHAREHOLDERS' FUNDS

2,863,980

2,571,254

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by:

A Waters - Director

1.	STATUTORY INFORMATION

Data Systems (Computers) 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.

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.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on cost and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

114,764

AMORTISATION

At 1 April 2024

20,915

Charge for year

11,477

At 31 March 2025

32,392

NET BOOK VALUE

At 31 March 2025

82,372

At 31 March 2024

93,849

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

441,408

Additions

6,271

At 31 March 2025

447,679

DEPRECIATION

At 1 April 2024

272,579

Charge for year

61,602

At 31 March 2025

334,181

NET BOOK VALUE

At 31 March 2025

113,498

At 31 March 2024

168,829

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

742,669

916,526

Other debtors

111,777

251,770

854,446

1,168,296

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade creditors

766,089

395,905

Taxation and social security

304,539

301,682

Other creditors

90,302

158,484

1,160,930

856,071

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

£

20,000

Ordinary shares

£1 each

20,000

20,000

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Amounts paid into the Data Systems (Computers) Limited 1996 Retirement and Death Benefit Scheme on behalf of the Directors was £75,120 (2024: £30,080).

10.	ULTIMATE CONTROLLING PARTY

The controlling party is G Waters.