REGISTERED NUMBER: 08407193 (England and Wales)

DETAIL C LTD

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R L Gangotra

E S Purchase

A Kumar

SECRETARY:

E S Purchase

REGISTERED OFFICE:

64 Great Hampton Street

Hockley

Birmingham

B18 6EL

REGISTERED NUMBER:

08407193 (England and Wales)

ACCOUNTANTS:

Michael Dufty Partnership Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Tangible assets

4

16,267

34,795

CURRENT ASSETS

Debtors

5

925,136

1,023,707

Cash at bank

-

734

925,136

1,024,441

CREDITORS

Amounts falling due within one year

6

670,591

489,072

NET CURRENT ASSETS

254,545

535,369

TOTAL ASSETS LESS CURRENT LIABILITIES

270,812

570,164

CREDITORS

Amounts falling due after more than one year

7

(1,667

)

(11,667

)

PROVISIONS FOR LIABILITIES

-

(8,658

)

NET ASSETS

269,145

549,839

CAPITAL AND RESERVES

Called up share capital

302

302

Retained earnings

268,843

549,537

269,145

549,839

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 15 December 2025 and were signed on its behalf by:

R L Gangotra - Director

1.	STATUTORY INFORMATION

Detail C Ltd 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.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

65,767

15,700

23,636

105,103

DEPRECIATION

At 1 April 2024

42,964

9,269

18,075

70,308

Charge for year

12,714

1,286

4,528

18,528

At 31 March 2025

55,678

10,555

22,603

88,836

NET BOOK VALUE

At 31 March 2025

10,089

5,145

1,033

16,267

At 31 March 2024

22,803

6,431

5,561

34,795

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

584,138

465,127

Amounts owed by group undertakings

284,532

494,666

Other debtors

56,466

63,914

925,136

1,023,707

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

21,582

10,000

Trade creditors

182,886

294,863

Amounts owed to group undertakings

370,227

111,679

Taxation and social security

(8,925

)

(9,399

)

Other creditors

104,821

81,929

670,591

489,072

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,667

11,667

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors by virtue of their shareholdings in the company.