DIRT DRIVER LIMITED


Directors	DRIVER, Kathryn Mary
	DRIVER, Nigel
	DRIVER, Robert John


Registered Address	Station Factory
	Ham Road
	Brent Knoll, Somerset
	TA9 4BJ


Registered Number	01041712 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		92,601		109,349
			92,601		109,349
Current assets
Stocks		472,998		362,050
Debtors	4	300,263		351,105
Cash at bank and on hand		383,202		328,245
		1,156,463		1,041,400
Creditors amounts falling due within one year	5	(171,639)		(113,414)
Net current assets (liabilities)			984,824		927,986
Total assets less current liabilities			1,077,425		1,037,335
Net assets			1,077,425		1,037,335
Capital and reserves
Called up share capital			354		504
Profit and loss account			1,077,071		1,036,831
Shareholders' funds			1,077,425		1,037,335

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 December 2025, and are signed on its behalf by:

DRIVER, Nigel
Director
Registered Company No. 01041712

DIRT DRIVER LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

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

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	25
Plant and machinery	12	-
Fixtures and fittings	15	-
Vehicles	25	-
Office Equipment	25	-

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Government grants or assistance
	Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	11		11

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 April 24	130,618	143,637	52,506	75,223	13,515	415,499
At 31 March 25	130,618	143,637	52,506	75,223	13,515	415,499
Depreciation and impairment
At 01 April 24	130,618	65,638	32,963	70,728	6,203	306,150
Charge for year	-	9,360	4,885	674	1,829	16,748
At 31 March 25	130,618	74,998	37,848	71,402	8,032	322,898
Net book value
At 31 March 25	-	68,639	14,658	3,821	5,483	92,601
At 31 March 24	-	77,999	19,543	4,495	7,312	109,349

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	290,982	306,450
Other debtors	-	36,971
Prepayments and accrued income	9,281	7,684
Total	300,263	351,105


	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.

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.

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	87,519	42,005
Taxation and social security	78,791	63,357
Other creditors	1,579	4,502
Accrued liabilities and deferred income	3,750	3,550
Total	171,639	113,414


	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.