REGISTERED NUMBER: 08900608 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Digital Direct Aerials Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S Chan

N L C Chan

REGISTERED OFFICE:

122 High Street

Lye

West Midlands

DY9 8NF

REGISTERED NUMBER:

08900608 (England and Wales)

ACCOUNTANTS:

Pinfields Limited

Chartered Accountants

Meryll House

57 Worcester Road

Bromsgrove

Worcestershire

B61 7DN

FIXED ASSETS

Tangible assets

4

185,128

172,495

CURRENT ASSETS

Stocks

10,556

9,330

Debtors

5

190,118

131,476

Cash at bank and in hand

140,104

138,833

340,778

279,639

CREDITORS

Amounts falling due within one year

6

171,239

196,459

NET CURRENT ASSETS

169,539

83,180

TOTAL ASSETS LESS CURRENT LIABILITIES

354,667

255,675

CREDITORS

Amounts falling due after more than one year

7

(137,388

)

(109,070

)

PROVISIONS FOR LIABILITIES

(43,853

)

(13,261

)

NET ASSETS

173,426

133,344

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

173,326

133,244

173,426

133,344

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2025 and were signed on its behalf by:

N L C Chan - Director

1.	STATUTORY INFORMATION

Digital Direct Aerials 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

13,107

36,194

218,205

24,868

292,374

Additions

-

-

70,095

333

70,428

Disposals

-

-

(9,500

)

-

(9,500

)

At 31 March 2025

13,107

36,194

278,800

25,201

353,302

DEPRECIATION

At 1 April 2024

11,095

30,709

58,133

19,942

119,879

Charge for year

503

1,371

52,352

1,315

55,541

Eliminated on disposal

-

-

(7,246

)

-

(7,246

)

At 31 March 2025

11,598

32,080

103,239

21,257

168,174

NET BOOK VALUE

At 31 March 2025

1,509

4,114

175,561

3,944

185,128

At 31 March 2024

2,012

5,485

160,072

4,926

172,495

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

193,805

Additions

70,095

Transfer to ownership

(31,250

)

At 31 March 2025

232,650

DEPRECIATION

At 1 April 2024

41,512

Charge for year

50,970

Transfer to ownership

(24,528

)

At 31 March 2025

67,954

NET BOOK VALUE

At 31 March 2025

164,696

At 31 March 2024

152,293

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

180,926

107,653

Other debtors

9,192

23,823

190,118

131,476

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

5,556

5,556

Hire purchase contracts

30,122

23,412

Trade creditors

68,485

77,107

Taxation and social security

56,541

35,875

Other creditors

10,535

54,509

171,239

196,459

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

23,612

29,168

Hire purchase contracts

113,776

79,902

137,388

109,070

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,389

6,945

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

29,168

34,724

Hire purchase contracts

143,898

103,314

173,066

138,038

The bank Bounce Back loan is secured on a fixed and floating charge over all assets of the company.

Amounts owing on hire purchase are secured on the assets concerned.

9.	OTHER FINANCIAL COMMITMENTS

The company had total lease commitments at the end of the financial year of £2,805 (2024 - £13,463)