REGISTERED NUMBER: 04806705 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

D S H CARPENTRY & DESIGN LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S L Holland

Mr D Holland

SECRETARY:

Mrs S L Holland

REGISTERED OFFICE:

The Forge Cottage and Workshop

3 New Road

Great Tew

CHIPPING NORTON

Oxfordshire

OX7 4AG

REGISTERED NUMBER:

04806705 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

FIXED ASSETS

Intangible assets

4

6,932

8,665

Tangible assets

5

68,377

82,065

75,309

90,730

CURRENT ASSETS

Stocks

6

16,887

15,021

Debtors

7

9,404

180

Cash at bank

11,803

27,392

38,094

42,593

CREDITORS

Amounts falling due within one year

8

42,749

44,597

NET CURRENT LIABILITIES

(4,655

)

(2,004

)

TOTAL ASSETS LESS CURRENT LIABILITIES

70,654

88,726

CREDITORS

Amounts falling due after more than one year

9

(4,797

)

(14,797

)

PROVISIONS FOR LIABILITIES

12

(15,400

)

(19,053

)

NET ASSETS

50,457

54,876

CAPITAL AND RESERVES

Called up share capital

13

2

2

Retained earnings

50,455

54,874

SHAREHOLDERS' FUNDS

50,457

54,876

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 23 December 2025 and were signed on its behalf by:

Mr D Holland - Director

Mrs S L Holland - Director

1.	STATUTORY INFORMATION

DSH Carpentry 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 financial statements are presented in pound sterling (£), which is the functional currency of the company and rounded to the nearest £.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Panto sets for hire

-

Straight line over 20 years

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

34,658

AMORTISATION

At 1 April 2024

25,993

Amortisation for year

1,733

At 31 March 2025

27,726

NET BOOK VALUE

At 31 March 2025

6,932

At 31 March 2024

8,665

5.	TANGIBLE FIXED ASSETS

Panto

Fixtures

sets for

and

Motor

Computer

hire

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

94,426

9,818

56,154

6,892

167,290

Additions

2,157

-

-

-

2,157

Disposals

-

-

-

(391

)

(391

)

At 31 March 2025

96,583

9,818

56,154

6,501

169,056

DEPRECIATION

At 1 April 2024

56,050

8,685

14,821

5,669

85,225

Charge for year

4,829

226

10,334

377

15,766

Eliminated on disposal

-

-

-

(312

)

(312

)

At 31 March 2025

60,879

8,911

25,155

5,734

100,679

NET BOOK VALUE

At 31 March 2025

35,704

907

30,999

767

68,377

At 31 March 2024

38,376

1,133

41,333

1,223

82,065

6.

STOCKS

31.3.25

31.3.24

£

£

Stocks

16,887

15,021

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

8,904

180

Prepayments

500

-

9,404

180

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts (see note 10)

10,000

10,000

Trade creditors

1,822

3,749

Tax

21,718

15,205

Social security and other taxes

1,491

1,008

VAT

2,838

1,103

Directors' current accounts

26

9,337

Accrued expenses

4,854

4,195

42,749

44,597

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans (see note 10)

4,797

14,797

10.

LOANS

An analysis of the maturity of loans is given below:

31.3.25

31.3.24

£

£

Amounts falling due within one year or on demand:

Bank loans

10,000

10,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

4,797

10,000

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

4,797

11.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

14,797

24,797

The bank loan is secured by way of a fixed and floating charge in favour of Nat West bank plc, dated 27 April 2009.

12.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

Accelerated capital allowances

15,400

19,053

Deferred

tax

£

Balance at 1 April 2024

19,053

Provided during year

(3,653

)

Balance at 31 March 2025

15,400

13.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary

£1

2

2