Drivertemps Limited - Filleted accounts

Registered number

07218346

Drivertemps Limited

Filleted Accounts

30 March 2025

Drivertemps Limited
Registered number:		07218346
Balance Sheet
as at 30 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		11,655			15,906

Current assets
Stocks		63,704			-
Debtors	4	235,762			133,113
Cash at bank and in hand		12,028			1
		311,494			133,114

Creditors: amounts falling due within one year	5	(257,993)			(122,586)

Net current assets			53,501			10,528

Total assets less current liabilities			65,156			26,434

Creditors: amounts falling due after more than one year	6		(57,899)			(22,587)

Provisions for liabilities			-			(3,022)


Net assets			7,257			825

Capital and reserves
Called up share capital			100			100
Profit and loss account			7,157			725

Shareholder's funds			7,257			825

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S J Bird
Director
Approved by the board on 27 November 2025

Drivertemps Limited
Notes to the Accounts
for the year ended 30 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	Over 3 years
	Motor vehicles	25% reducing balance basis

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			43		7


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 31 March 2024	13,444		36,000		49,444
	Additions	284		-		284
	At 30 March 2025	13,728		36,000		49,728

	Depreciation
	At 31 March 2024	12,725		20,813		33,538
	Charge for the year	739		3,796		4,535
	At 30 March 2025	13,464		24,609		38,073

	Net book value
	At 30 March 2025	264		11,391		11,655
	At 30 March 2024	719		15,187		15,906


4	Debtors			2025		2024
£					£

	Trade debtors			132,882		47,179
	Other debtors			102,880		85,934
				235,762		133,113


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			45,675		12,907
	Trade creditors			9,973		1,868
	Taxation and social security costs			76,961		55,350
	Other creditors			125,384		52,461
				257,993		122,586


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			57,899		22,587


7	Other information

	Drivertemps Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 5 Hedge End Business Centre
	Botley Road
	Hedge End
	Southampton
	SO30 2AU