REGISTERED NUMBER: 09346452 (England and Wales)

DSJ Partners (UK) Limited

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

BP Dhanani

P Shah

SECRETARY:

P Shah

REGISTERED OFFICE:

2nd Floor

1 Bell Street

London

NW1 5BY

REGISTERED NUMBER:

09346452 (England and Wales)

FIXED ASSETS

Intangible assets

4

121,068

297,625

Tangible assets

5

51,072

27,691

172,140

325,316

CURRENT ASSETS

Debtors

6

1,066,386

953,116

Cash at bank

1,235,151

953,952

2,301,537

1,907,068

CREDITORS

Amounts falling due within one year

7

(443,857

)

(489,885

)

NET CURRENT ASSETS

1,857,680

1,417,183

TOTAL ASSETS LESS CURRENT LIABILITIES

2,029,820

1,742,499

CREDITORS

Amounts falling due after more than one year

8

(35,041

)

(23,445

)

NET ASSETS

1,994,779

1,719,054

CAPITAL AND RESERVES

Called up share capital

1

1

Share premium

99

99

Retained earnings

1,994,679

1,718,954

SHAREHOLDERS' FUNDS

1,994,779

1,719,054

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:

BP Dhanani - Director

P Shah - Director

1.	STATUTORY INFORMATION

DSJ Partners (UK) 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.

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.

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, including services provided to clients which at the reporting date have not been billed, and excluding valued added tax. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Plant and machinery - 15% on reducing balance

Fixtures and fittings - 15% on reducing balance

Computer equipment - 33% on cost

Motor vehicle - 25% on reducing balance

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.

No deferred tax has been recognised in these accounts.

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 13 (2024 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

1,043,000

Disposals

(98,758

)

At 31 March 2025

944,242

AMORTISATION

At 1 April 2024

745,375

Charge for year

94,424

Eliminated on disposal

(16,625

)

At 31 March 2025

823,174

NET BOOK VALUE

At 31 March 2025

121,068

At 31 March 2024

297,625

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

10,925

5,037

45,119

37,113

98,194

Additions

500

-

48,762

-

49,262

Disposals

-

-

(45,119

)

-

(45,119

)

At 31 March 2025

11,425

5,037

48,762

37,113

102,337

DEPRECIATION

At 1 April 2024

5,471

3,136

26,085

35,811

70,503

Charge for year

893

285

5,669

-

6,847

Eliminated on disposal

-

-

(26,085

)

-

(26,085

)

At 31 March 2025

6,364

3,421

5,669

35,811

51,265

NET BOOK VALUE

At 31 March 2025

5,061

1,616

43,093

1,302

51,072

At 31 March 2024

5,454

1,901

19,034

1,302

27,691

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

993,482

883,760

Other debtors

72,904

69,356

1,066,386

953,116

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

5,444

4,924

Trade creditors

78,266

59,878

Taxation and social security

293,008

291,698

Other creditors

67,139

133,385

443,857

489,885

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

35,041

23,445