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Registered number: 04595348
De Souza Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04595348
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 181,280 179,434
181,280 179,434
CURRENT ASSETS
Debtors 5 379,591 676,658
379,591 676,658
Creditors: Amounts Falling Due Within One Year 6 (10,884 ) (197,029 )
NET CURRENT ASSETS (LIABILITIES) 368,707 479,629
TOTAL ASSETS LESS CURRENT LIABILITIES 549,987 659,063
Creditors: Amounts Falling Due After More Than One Year 7 - (30,000 )
NET ASSETS 549,987 629,063
CAPITAL AND RESERVES
Called up share capital 8 200 200
Share premium account 139,900 139,900
Profit and Loss Account 409,887 488,963
SHAREHOLDERS' FUNDS 549,987 629,063
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Page 2
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 member has 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 Frank De Souza
Director
18/12/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
De Souza Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04595348 . The registered office is Priestfield Farm, Henfield Road, Albourne, West Sussex, BN6 9DE.
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 stated at cost less depreciation. 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:
Freehold Not depreciated
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
2 2
Page 3
Page 4
4. Investments
Listed Other Total
£ £ £
Cost or Valuation
As at 1 April 2024 39,434 140,000 179,434
Additions 1,846 - 1,846
As at 31 March 2025 41,280 140,000 181,280
Provision
As at 1 April 2024 - - -
As at 31 March 2025 - - -
Net Book Value
As at 31 March 2025 41,280 140,000 181,280
As at 1 April 2024 39,434 140,000 179,434
The company owns 100% of the share capital of De Souza & Company Limited.
5. Debtors
2025 2024
£ £
Due within one year
Director's loan account 1,298 1,337
De Souza & Company Limited 378,293 675,321
379,591 676,658
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 -
Bank loans and overdrafts - 186,291
Other taxes and social security 4,800 4,800
Accruals and deferred income 3,345 3,220
Director's loan account 2,738 2,738
De Souza Commercial LLP 20 -
Amounts owed to parent undertaking (20 ) (20 )
10,884 197,029
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Directors loan account - 30,000
The above loan is unsecured and subject to an interest rate of 5% per annum
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
9. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 77,000 60,000
10. Ultimate Controlling Party
The company was controlled during the period by F J De Souza a director and shareholder
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