D H Auto Services (Luton) Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 07220721

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,744		-

			2,744		-
CURRENT ASSETS
Debtors	6	31,278		16,044
Cash at bank and in hand		15,830		193,981

		47,108		210,025
Creditors: Amounts Falling Due Within One Year	7	(13,984 )		(67,073 )

NET CURRENT ASSETS (LIABILITIES)			33,124		142,952

TOTAL ASSETS LESS CURRENT LIABILITIES			35,868		142,952

Creditors: Amounts Falling Due After More Than One Year	8		(1,000 )		(7,000 )

NET ASSETS			34,868		135,952

CAPITAL AND RESERVES
Called up share capital	9		201		201
Profit and Loss Account			34,667		135,751

SHAREHOLDERS' FUNDS			34,868		135,952

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 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 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 D Harwood

Director

16/09/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

D H Auto Services (Luton) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07220721 . The registered office is 6b Parkway, Porters Wood, St. Albans, AL3 6PA.

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, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Plant & Machinery	20% on cost
Motor Vehicles	20% on cost
Fixtures & Fittings	20% on cost
Computer Equipment	33% on cost

2.5. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.6. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2.7. Pensions

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. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 3)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2024	-
Additions	3,372

As at 31 March 2025	3,372

Depreciation
As at 1 April 2024	-
Provided during the period	628

As at 31 March 2025	628

...CONTINUED

Page 2

Page 3

D H Auto Services (Luton) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	2,744

As at 1 April 2024	-

5. Stocks

	2025		2024
	£		£

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,511	5,176
Prepayments and accrued income	-	1,880
Other debtors	3,500	-
Corporation tax recoverable assets	23,550	8,988
VAT	717	-

	31,278	16,044

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	4,128	1,969
Bank loans and overdrafts	6,000	6,000
Corporation tax	-	54,514
Other taxes and social security	-	60
VAT	-	486
Pensions	-	653
Credit card	1,012	721
Accruals and deferred income	2,844	2,670

	13,984	67,073

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	1,000	7,000

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	201	201