Don Derosa Motor Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 06418035

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,031		3,568

			3,031		3,568
CURRENT ASSETS
Stocks	5	42,961		36,411
Debtors	6	1,024		2,277
Cash at bank and in hand		229,171		135,616

		273,156		174,304
Creditors: Amounts Falling Due Within One Year	7	(113,187 )		(64,282 )

NET CURRENT ASSETS (LIABILITIES)			159,969		110,022

TOTAL ASSETS LESS CURRENT LIABILITIES			163,000		113,590

PROVISIONS FOR LIABILITIES
Deferred Taxation			(758 )		(678 )

NET ASSETS			162,242		112,912

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			162,240		112,910

SHAREHOLDERS' FUNDS			162,242		112,912

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Don Derosa Motor Services Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Nicolas Derosa

Director

11 December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Don Derosa Motor Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06418035 . The registered office is 16 Queen Street, Ilkeston, Derbyshire, DE7 5GT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% Reducing Balance
Fixtures & Fittings	15% Reducing Balance
Computer Equipment	33% Straight Line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

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Don Derosa Motor Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	29,572	701	897	31,170

As at 31 March 2025	29,572	701	897	31,170

Depreciation
As at 1 April 2024	26,055	650	897	27,602
Provided during the period	529	8	-	537

As at 31 March 2025	26,584	658	897	28,139

Net Book Value
As at 31 March 2025	2,988	43	-	3,031

As at 1 April 2024	3,517	51	-	3,568

5. Stocks

	2025	2024
	£	£
Stock	42,961	36,411

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,024	2,277

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	12,258	8,290
Corporation tax	22,641	16,816
Other taxes and social security	9,505	6,575
Other creditors	34	34
Accruals and deferred income	1,380	1,380
Director's loan account	67,369	31,187

	113,187	64,282

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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