REGISTERED NUMBER: 07364479 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

D. STUDIO LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W Anson

P Curl

SECRETARY:

REGISTERED OFFICE:

124 City road

London

EC1V 2NX

REGISTERED NUMBER:

07364479 (England and Wales)

ACCOUNTANT:

Bernard Brace FCCA

52 Smithbrook Kilns

Cranleigh

Surrey

GU6 8JJ

FIXED ASSETS

Tangible assets

4

34,606

34,606

CURRENT ASSETS

Debtors

5

53,891

53,891

Cash at bank

14,447

14,447

68,338

68,338

CREDITORS

Amounts falling due within one year

6

51,402

51,402

NET CURRENT ASSETS

16,936

16,936

TOTAL ASSETS LESS CURRENT LIABILITIES

51,542

51,542

CREDITORS

Amounts falling due after more than one year

7

40,066

40,066

NET ASSETS

11,476

11,476

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

11,376

11,376

SHAREHOLDERS' FUNDS

11,476

11,476

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 31 December 2025 and were signed on its behalf by:

W Anson - Director

P Curl - Director

1.	STATUTORY INFORMATION

D. Studio 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.

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

-

25% on reducing balance

Computer equipment

-

20% 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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

44,875

11,638

56,513

DEPRECIATION

At 1 April 2024

and 31 March 2025

11,218

10,689

21,907

NET BOOK VALUE

At 31 March 2025

33,657

949

34,606

At 31 March 2024

33,657

949

34,606

5.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

8,199

8,199

Other debtors

2,841

2,841

11,040

11,040

Amounts falling due after more than one year:

Amounts owed by group undertakings

42,851

42,851

Aggregate amounts

53,891

53,891

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

399

399

Taxation and social security

3,131

3,131

Other creditors

47,872

47,872

51,402

51,402

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

40,066

40,066

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary Shares

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 April 2024

11,376

Profit for the year

-

At 31 March 2025

11,376