REGISTERED NUMBER: 08602881 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Dtec Computers Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Barker

SECRETARY:

Mrs J Barker

REGISTERED OFFICE:

Unit 3 James Street Workshops

James Street

Carlisle

Cumbria

CA2 5AP

REGISTERED NUMBER:

08602881 (England and Wales)

ACCOUNTANT:

CWH Accounting

Mount Pleasant

Heads Nook

Brampton

Carlisle

Cumbria

CA8 9EH

FIXED ASSETS

Intangible assets

4

3,500

4,500

Tangible assets

5

44,002

26,150

47,502

30,650

CURRENT ASSETS

Stocks

87,564

72,597

Debtors

6

5,943

53,759

Cash at bank and in hand

165,081

132,990

258,588

259,346

CREDITORS

Amounts falling due within one year

7

114,947

82,718

NET CURRENT ASSETS

143,641

176,628

TOTAL ASSETS LESS CURRENT LIABILITIES

191,143

207,278

CREDITORS

Amounts falling due after more than one year

8

-

(9,167

)

PROVISIONS FOR LIABILITIES

(12,063

)

(7,663

)

NET ASSETS

179,080

190,448

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

178,980

190,348

179,080

190,448

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 24 December 2025 and were signed by:

S Barker - Director

1.	STATUTORY INFORMATION

Dtec Computers Ltd 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.

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 2013, is being amortised evenly over its estimated useful life of five 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.

Computer software is being amortised evenly over its estimated useful life of five 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 etc

-

25% on reducing balance

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 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.

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.

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 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 July 2024

and 30 June 2025

60,000

5,000

65,000

AMORTISATION

At 1 July 2024

60,000

500

60,500

Charge for year

-

1,000

1,000

At 30 June 2025

60,000

1,500

61,500

NET BOOK VALUE

At 30 June 2025

-

3,500

3,500

At 30 June 2024

-

4,500

4,500

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

90,533

Additions

32,405

At 30 June 2025

122,938

DEPRECIATION

At 1 July 2024

64,383

Charge for year

14,553

At 30 June 2025

78,936

NET BOOK VALUE

At 30 June 2025

44,002

At 30 June 2024

26,150

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Other debtors

5,943

53,759

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

9,167

10,000

Trade creditors

74,769

42,459

Taxation and social security

28,112

30,211

Other creditors

2,899

48

114,947

82,718

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans

-

9,167

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

30.6.25

30.6.24

£

£

S Barker

Balance outstanding at start of year

50,362

-

Amounts advanced

32,034

99,362

Amounts repaid

(85,250

)

(49,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,854

)

50,362

Interest has been charged at the official rate of interest.