REGISTERED NUMBER: 07140711 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DISCOUNT 4 DEAL LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs I C Strommer-Rakholiya

REGISTERED OFFICE:

Unit 5 Abercorn Commercial Centre

Manor Farm Road

Wembley

Middlesex

HA0 1AN

REGISTERED NUMBER:

07140711 (England and Wales)

ACCOUNTANTS:

David Simon Limited

Chartered Certified Accountants

5 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

CURRENT ASSETS

Stocks

36,810

39,150

Debtors

4

6,707

42,625

Investments

5

41,396

41,396

Cash at bank

4,773

7,414

89,686

130,585

CREDITORS

Amounts falling due within one year

6

88,097

118,740

NET CURRENT ASSETS

1,589

11,845

TOTAL ASSETS LESS CURRENT LIABILITIES

1,589

11,845

CREDITORS

Amounts falling due after more than one year

7

1,667

11,667

NET (LIABILITIES)/ASSETS

(78

)

178

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(178

)

78

SHAREHOLDERS' FUNDS

(78

)

178

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 director acknowledges her 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 28 December 2025 and were signed by:

Mrs I C Strommer-Rakholiya - Director

1.	STATUTORY INFORMATION

Discount 4 Deal 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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 statement of financial position date.

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.

Grants receivable

Business grants are credited to profit and loss account on an accruals basis where it is probable that they will be received

Government assisted loans

Loans received through the Bounce Back Loan Scheme (BBLS) or the Coronavirus Business Interruption Loan Scheme (CBILS) are accounted for on the date the funds are received by the company. The first twelve months of the interest charge, which is funded by the government, is recognised in the profit and loss account as both an interest charge and as a government grant receivable.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

3,802

Other debtors

6,707

38,823

6,707

42,625

5.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Other

41,396

41,396

As at 31 March 2025, the market value of current asset investment was £123,426 (2024: £123,426).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,608

2,208

Taxation and social security

2,546

7,029

Other creditors

80,943

109,503

88,097

118,740

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

1,667

11,667

8.	SECURED DEBTS

A bank has registered a fixed and floating charge over the assets of the company which also contains a negative pledge.

9.	RELATED PARTY DISCLOSURES

Included in purchases is an amount of £28,333 (2024 : £38,333) relating to goods received from a connected company.

Included in debtors is an amount of £5,000 (2024 : £5,000) due from a company in which the director of the company has a connection.

Included in creditors is an amount of £401 (2024 : £32,699 due from) due to a company in which the director of the company has a connection.