DSD HOMES LTD


Directors	DHANJAL, Davinder
	DHANJAL, Sarika


Registered Address	81 Holt Park Crescent
	Leeds
	LS16 7SL


Registered Number	11608326 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		403,332		301,381
			403,332		301,381
Current assets
Cash at bank and on hand		2,028		6,931
		2,028		6,931
Creditors amounts falling due within one year	4	(377,221)		(271,263)
Net current assets (liabilities)			(375,193)		(264,332)
Total assets less current liabilities			28,139		37,049
Creditors amounts falling due after one year	5		(45,069)		(52,585)
Net assets			(16,930)		(15,536)
Capital and reserves
Called up share capital			4		4
Profit and loss account			(16,934)		(15,540)
Shareholders' funds			(16,930)		(15,536)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 31 December 2025, and are signed on its behalf by:

DHANJAL, Davinder
Director
Registered Company No. 11608326

DSD HOMES LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Going concern
	The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. Although the company has incurred a loss for the year and continues to have negative reserves, the directors have concluded that the going concern basis remains appropriate in preparing these financial statements. On this basis, the directors have prepared these financial statements on a going concern basis.

Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. Although the company has incurred a loss for the year and continues to have negative reserves, the directors have concluded that the going concern basis remains appropriate in preparing these financial statements.
On this basis, the directors have prepared these financial statements on a going concern basis.

	Turnover policy
	The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 April 24	301,381	301,381
Additions	101,951	101,951
At 31 March 25	403,332	403,332
Net book value
At 31 March 25	403,332	403,332
At 31 March 24	301,381	301,381

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	375,966	270,029
Accrued liabilities and deferred income	1,255	1,234
Total	377,221	271,263

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	45,069	52,585
Total	45,069	52,585

6.	Related party transactions
	The directors made available a loan to the company during the year. This loan is repayable on demand. At the year end the balance of this loan was £370,333 (2024: £270,029).