REGISTERED NUMBER: 11892185 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Dms Escalators Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D M Saleh

SECRETARY:

D M Saleh

REGISTERED OFFICE:

8 Cheddar Close

Friern Barnet

London

N11 3GR

REGISTERED NUMBER:

11892185 (England and Wales)

ACCOUNTANTS:

Coombs Chartered Accountants

164 Bedford Road

Kempston

Bedford

Bedfordshire

MK42 8BH

FIXED ASSETS

Tangible assets

4

49,243

64,233

CURRENT ASSETS

Stocks

1,200

71,981

Debtors

5

296,205

352,750

Cash at bank

463,267

153,833

760,672

578,564

CREDITORS

Amounts falling due within one year

6

274,676

234,331

NET CURRENT ASSETS

485,996

344,233

TOTAL ASSETS LESS CURRENT LIABILITIES

535,239

408,466

CREDITORS

Amounts falling due after more than one year

7

5,636

15,637

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

529,503

392,729

529,603

392,829

535,239

408,466

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 December 2025 and were signed by:

D M Saleh - Director

1.	STATUTORY INFORMATION

Dms Escalators 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.

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

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 7 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

108,026

Additions

1,422

At 31 March 2025

109,448

DEPRECIATION

At 1 April 2024

43,793

Charge for year

16,412

At 31 March 2025

60,205

NET BOOK VALUE

At 31 March 2025

49,243

At 31 March 2024

64,233

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

86,205

142,750

Other debtors

210,000

210,000

296,205

352,750

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

9,410

12,527

Trade creditors

6,703

7,284

Taxation and social security

133,168

51,640

Other creditors

125,395

162,880

274,676

234,331

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

5,636

15,637

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

5,636

15,637