Companies House 2024-04-01 2025-03-31 2025-03-31 false true iso4217:GBP xbrli:pure 11071793 2023-04-01 2024-03-31 11071793 2025-03-31 11071793 2024-04-01 2025-03-31 11071793 2024-03-31 11071793 curr:PoundSterling 2024-04-01 2025-03-31 11071793 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11071793 uk-bus:FRS102 2024-04-01 2025-03-31 11071793 uk-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11071793 uk-bus:AbridgedAccounts 2024-04-01 2025-03-31 11071793 uk-bus:RegisteredOffice 2024-04-01 2025-03-31 11071793 uk-bus:Director40 2024-04-01 2025-03-31 11071793 uk-bus:Director1 2024-04-01 2025-03-31 11071793 uk-bus:Director2 2024-04-01 2025-03-31 11071793 uk-bus:Director3 2024-04-01 2025-03-31 11071793 uk-bus:Director4 2024-04-01 2025-03-31 11071793 uk-bus:Director5 2024-04-01 2025-03-31 11071793 uk-bus:Director6 2024-04-01 2025-03-31 11071793 uk-bus:Director7 2024-04-01 2025-03-31 11071793 uk-bus:Director8 2024-04-01 2025-03-31 11071793 uk-bus:Director9 2024-04-01 2025-03-31 11071793 uk-bus:Director10 2024-04-01 2025-03-31 11071793 uk-bus:Director11 2024-04-01 2025-03-31 11071793 uk-bus:Director12 2024-04-01 2025-03-31 11071793 uk-bus:Director13 2024-04-01 2025-03-31 11071793 uk-bus:Director14 2024-04-01 2025-03-31 11071793 uk-bus:Director15 2024-04-01 2025-03-31 11071793 uk-bus:Director16 2024-04-01 2025-03-31 11071793 uk-bus:Director17 2024-04-01 2025-03-31 11071793 uk-bus:Director18 2024-04-01 2025-03-31 11071793 uk-bus:Director19 2024-04-01 2025-03-31 11071793 uk-bus:Director20 2024-04-01 2025-03-31 11071793 uk-bus:CompanySecretary1 2024-04-01 2025-03-31 11071793 core:AfterOneYear 2025-03-31 11071793 core:AfterOneYear 2024-03-31 11071793 core:WithinOneYear 2025-03-31 11071793 core:WithinOneYear 2024-03-31 11071793 core:WithinOneYear 2024-04-01 2025-03-31 11071793 core:AfterOneYear 2025-03-31 11071793 core:AfterOneYear 2024-03-31 11071793 core:AfterOneYear 2024-04-01 2025-03-31 11071793 core:ShareCapital 2025-03-31 11071793 core:ShareCapital 2024-03-31 11071793 core:SharePremium 2025-03-31 11071793 core:SharePremium 2024-03-31 11071793 core:OtherReservesSubtotal 2025-03-31 11071793 core:OtherReservesSubtotal 2024-03-31 11071793 core:RevaluationReserve 2025-03-31 11071793 core:RevaluationReserve 2024-03-31 11071793 core:RetainedEarningsAccumulatedLosses 2025-03-31 11071793 core:RetainedEarningsAccumulatedLosses 2024-03-31 11071793 core:Associate1 2024-04-01 2025-03-31 11071793 core:Associate1 2024-03-31 11071793 core:Associate1 2025-03-31 11071793 core:Associate2 2024-04-01 2025-03-31 11071793 core:Associate2 2024-03-31 11071793 core:Associate2 2025-03-31 11071793 core:Associate3 2024-04-01 2025-03-31 11071793 core:Associate3 2024-03-31 11071793 core:Associate3 2025-03-31 11071793 core:Associate4 2024-04-01 2025-03-31 11071793 core:Associate4 2024-03-31 11071793 core:Associate4 2025-03-31 11071793 core:Associate5 2024-04-01 2025-03-31 11071793 core:Associate5 2024-03-31 11071793 core:Associate5 2025-03-31 11071793 core:Associate6 2024-04-01 2025-03-31 11071793 core:Associate6 2024-03-31 11071793 core:Associate6 2025-03-31 11071793 core:Associate7 2024-04-01 2025-03-31 11071793 core:Associate7 2024-03-31 11071793 core:Associate7 2025-03-31 11071793 core:Associate8 2024-04-01 2025-03-31 11071793 core:Associate8 2024-03-31 11071793 core:Associate8 2025-03-31 11071793 core:Associate9 2024-04-01 2025-03-31 11071793 core:Associate9 2024-03-31 11071793 core:Associate9 2025-03-31 11071793 core:Associate10 2024-04-01 2025-03-31 11071793 core:Associate10 2024-03-31 11071793 core:Associate10 2025-03-31 11071793 core:Associate11 2024-04-01 2025-03-31 11071793 core:Associate11 2024-03-31 11071793 core:Associate11 2025-03-31 11071793 core:Associate12 2024-04-01 2025-03-31 11071793 core:Associate12 2024-03-31 11071793 core:Associate12 2025-03-31 11071793 core:Associate13 2024-04-01 2025-03-31 11071793 core:Associate13 2024-03-31 11071793 core:Associate13 2025-03-31 11071793 core:Associate14 2024-04-01 2025-03-31 11071793 core:Associate14 2024-03-31 11071793 core:Associate14 2025-03-31 11071793 core:Associate15 2024-04-01 2025-03-31 11071793 core:Associate15 2024-03-31 11071793 core:Associate15 2025-03-31 11071793 core:Associate16 2024-04-01 2025-03-31 11071793 core:Associate16 2024-03-31 11071793 core:Associate16 2025-03-31 11071793 core:Associate17 2024-04-01 2025-03-31 11071793 core:Associate17 2024-03-31 11071793 core:Associate17 2025-03-31 11071793 core:Associate18 2024-04-01 2025-03-31 11071793 core:Associate18 2024-03-31 11071793 core:Associate18 2025-03-31 11071793 core:Associate19 2024-04-01 2025-03-31 11071793 core:Associate19 2024-03-31 11071793 core:Associate19 2025-03-31 11071793 core:Associate20 2024-04-01 2025-03-31 11071793 core:Associate20 2024-03-31 11071793 core:Associate20 2025-03-31 11071793 core:Associate1 2024-04-01 2025-03-31 11071793 core:Associate2 2024-04-01 2025-03-31 11071793 core:Associate3 2024-04-01 2025-03-31 11071793 core:Associate4 2024-04-01 2025-03-31 11071793 core:Associate5 2024-04-01 2025-03-31 11071793 core:Associate6 2024-04-01 2025-03-31 11071793 core:Associate7 2024-04-01 2025-03-31 11071793 core:Associate8 2024-04-01 2025-03-31 11071793 core:Associate9 2024-04-01 2025-03-31 11071793 core:Associate10 2024-04-01 2025-03-31 11071793 core:Associate11 2024-04-01 2025-03-31 11071793 core:Associate12 2024-04-01 2025-03-31 11071793 core:Associate13 2024-04-01 2025-03-31 11071793 core:Associate14 2024-04-01 2025-03-31 11071793 core:Associate15 2024-04-01 2025-03-31 11071793 core:Associate16 2024-04-01 2025-03-31 11071793 core:Associate17 2024-04-01 2025-03-31 11071793 core:Associate18 2024-04-01 2025-03-31 11071793 core:Associate19 2024-04-01 2025-03-31 11071793 core:Associate20 2024-04-01 2025-03-31 11071793 uk-bus:Director1 1 2024-04-01 2025-03-31 11071793 uk-bus:Director1 1 2024-03-31 11071793 uk-bus:Director1 1 2025-03-31 11071793 uk-bus:Director2 2 2024-04-01 2025-03-31 11071793 uk-bus:Director2 2 2024-03-31 11071793 uk-bus:Director2 2 2025-03-31 11071793 uk-bus:Director1 3 2024-04-01 2025-03-31 11071793 uk-bus:Director1 3 2024-03-31 11071793 uk-bus:Director1 3 2025-03-31 11071793 uk-bus:Director4 4 2024-04-01 2025-03-31 11071793 uk-bus:Director4 4 2024-03-31 11071793 uk-bus:Director4 4 2025-03-31 11071793 uk-bus:Director5 5 2024-04-01 2025-03-31 11071793 uk-bus:Director5 5 2024-03-31 11071793 uk-bus:Director5 5 2025-03-31 11071793 uk-bus:Director6 6 2024-04-01 2025-03-31 11071793 uk-bus:Director6 6 2024-03-31 11071793 uk-bus:Director6 6 2025-03-31 11071793 uk-bus:Director7 7 2024-04-01 2025-03-31 11071793 uk-bus:Director7 7 2024-03-31 11071793 uk-bus:Director7 7 2025-03-31 11071793 uk-bus:Director8 8 2024-04-01 2025-03-31 11071793 uk-bus:Director8 8 2024-03-31 11071793 uk-bus:Director8 8 2025-03-31 11071793 uk-bus:Director9 9 2024-04-01 2025-03-31 11071793 uk-bus:Director9 9 2024-03-31 11071793 uk-bus:Director9 9 2025-03-31 11071793 uk-bus:Director10 10 2024-04-01 2025-03-31 11071793 uk-bus:Director10 10 2024-03-31 11071793 uk-bus:Director10 10 2025-03-31 11071793 uk-bus:Director11 11 2024-04-01 2025-03-31 11071793 uk-bus:Director11 11 2024-03-31 11071793 uk-bus:Director11 11 2025-03-31 11071793 uk-bus:Director12 12 2024-04-01 2025-03-31 11071793 uk-bus:Director12 12 2024-03-31 11071793 uk-bus:Director12 12 2025-03-31 11071793 uk-bus:Director13 13 2024-04-01 2025-03-31 11071793 uk-bus:Director13 13 2024-03-31 11071793 uk-bus:Director13 13 2025-03-31 11071793 uk-bus:Director14 14 2024-04-01 2025-03-31 11071793 uk-bus:Director14 14 2024-03-31 11071793 uk-bus:Director14 14 2025-03-31 11071793 uk-bus:Director15 15 2024-04-01 2025-03-31 11071793 uk-bus:Director15 15 2024-03-31 11071793 uk-bus:Director15 15 2025-03-31 11071793 uk-bus:Director16 16 2024-04-01 2025-03-31 11071793 uk-bus:Director16 16 2024-03-31 11071793 uk-bus:Director16 16 2025-03-31 11071793 uk-bus:Director17 17 2024-04-01 2025-03-31 11071793 uk-bus:Director17 17 2024-03-31 11071793 uk-bus:Director17 17 2025-03-31 11071793 uk-bus:Director18 18 2024-04-01 2025-03-31 11071793 uk-bus:Director18 18 2024-03-31 11071793 uk-bus:Director18 18 2025-03-31 11071793 uk-bus:Director19 19 2024-04-01 2025-03-31 11071793 uk-bus:Director19 19 2024-03-31 11071793 uk-bus:Director19 19 2025-03-31 11071793 uk-bus:Director20 20 2024-04-01 2025-03-31 11071793 uk-bus:Director20 20 2024-03-31 11071793 uk-bus:Director20 20 2025-03-31 11071793 1 2024-04-01 2025-03-31 11071793 2 2024-04-01 2025-03-31 11071793 3 2024-04-01 2025-03-31

# D9 SERVICES LIMITED

## Company Registration Number:
11071793 (England and Wales)

## Unaudited abridged accounts for the year ended 31 March 2025

## Period of accounts

## Start date: 01 April 2024

## End date: 31 March 2025

# D9 SERVICES LIMITED

## Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet |
Notes |

# D9 SERVICES LIMITED

## Balance sheet

As at 31 March 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 5,541 | 11,918
Total fixed assets: |  | 5,541 | 11,918
Current assets
Stocks: |  | 216,717 | 2,258,935
Debtors: |  | 115,050 | 60,217
Cash at bank and in hand: |  |  | 750
Total current assets: |  | 331,767 | 2,319,902
Creditors: amounts falling due within one year: |  | (1,690,349) | (2,621,499)
Net current assets (liabilities): |  | (1,358,582) | (301,597)
Total assets less current liabilities: |  | (1,353,041) | (289,679)
Creditors: amounts falling due after more than one year: |  | (26,658) | (32,217)
Total net assets (liabilities): |  | (1,379,699) | (321,896)
Capital and reserves
Called up share capital: |  | 100 | 100
Profit and loss account: |  | (1,379,799) | (321,996)
Shareholders funds: |  | (1,379,699) | (321,896)

The notes form part of these financial statements

# D9 SERVICES LIMITED

## Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 28 January 2026
and signed on behalf of the board by:

Name: Mrs D Wylie
Status: Director

The notes form part of these financial statements

# D9 SERVICES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation. When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income. The company recognises revenue from the following major sources: - Sale of new and used motor vehicles The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows: Sale of new and used motor vehicles Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

## Tangible fixed assets and depreciation policy

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Plant and equipment - 25% reducing balance Fixtures and fittings - 25% reducing balance Computers - 25% reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

## Other accounting policies

Going concern At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements. Stocks Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss. Cash and cash equivalents Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Leases As lessee Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases. Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

# D9 SERVICES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 0 | 2

# D9 SERVICES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 April 2024 | 25,985
Disposals | (9,134)
At 31 March 2025 | 16,851
Depreciation |
At 01 April 2024 | 14,067
Charge for year | 1,846
On disposals | (4,603)
At 31 March 2025 | 11,310
Net book value |
At 31 March 2025 | 5,541
At 31 March 2024 | 11,918