REGISTERED NUMBER: 05123350 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

D S Financial Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D G Simpson

REGISTERED OFFICE:

Aspland Lodge

Crane Moor Road

Crane Moor

Sheffield

S35 7AT

REGISTERED NUMBER:

05123350 (England and Wales)

ACCOUNTANTS:

SMH Haywood & Co Limited

24-26 Mansfield Road

Rotherham

South Yorkshire

S60 2DT

FIXED ASSETS

Tangible assets

3

31,196

8,163

Investments

4

-

7,130

31,196

15,293

CURRENT ASSETS

Debtors

5

287,731

258,474

Cash at bank

101,938

97,661

389,669

356,135

CREDITORS

Amounts falling due within one year

6

(28,907

)

(18,101

)

NET CURRENT ASSETS

360,762

338,034

TOTAL ASSETS LESS CURRENT LIABILITIES

391,958

353,327

CREDITORS

Amounts falling due after more than one year

7

(23,465

)

-

NET ASSETS

368,493

353,327

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

368,483

353,317

368,493

353,327

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

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

The director acknowledges his 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 director and authorised for issue on 5 December 2025 and were signed by:

Mr D G Simpson - Director

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

Tangible fixed assets

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

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.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

56,320

Additions

40,983

Disposals

(53,584

)

At 31 October 2025

43,719

DEPRECIATION

At 1 November 2024

48,157

Charge for year

10,663

Eliminated on disposal

(46,297

)

At 31 October 2025

12,523

NET BOOK VALUE

At 31 October 2025

31,196

At 31 October 2024

8,163

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 November 2024

7,130

Disposals

(7,130

)

At 31 October 2025

-

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

7,130

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

287,731

258,474

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,272

-

Hire purchase contracts

-

3,220

Taxation and social security

20,334

13,137

Other creditors

1,301

1,744

28,907

18,101

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

23,465

-