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D H (UK) Limited

Registered Number:02871163

For the year ended 31 October 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 31 October 2025
D H (UK) Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3

Registered Number :

02871163

As at 31 October 2025

D H (UK) Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

4,314
3,407
2
4,314
3,407

Current assets

Inventories

149,500
127,000
3

Trade and other receivables

203,246
223,514
4
103,256

Cash and cash equivalents

42,205
392,719
456,002

Trade and other payables: amounts falling due within one year

(382,112)
(494,828)
5
73,890
(102,109)
Net current liabilities

Total assets less current liabilities

(97,795)
77,297

Trade and other payables: amounts falling due after more than one year

(325,463)
(319,908)
6
(417,703)
Net liabilities
(248,166)

Capital and reserves

Called up share capital

76
76

Retained earnings

(417,779)
(248,242)
(417,703)
(248,166)
Shareholders' funds

For the year ended 31 October 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006

The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Paul England Director

These financial statements were approved and authorised for issue by the Board on 17 March 2026 and were signed by:

The notes form part of these financial statements

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4
For the year ended 31 October 2025
D H (UK) Limited
Notes to the Financial Statements
Statutory Information

D H (UK) Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number 02871163.

Principal place of business:

Pheasant Works
Surbiton Street
Sheffield
S9 5AQ

Registered address:

Horizon House
2 Whiting Street
Sheffield
S8 9QR

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial Reporting Standard 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have
been prepared under the historical costs convention as modified by the revaluation of certain assets.

Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and buildings

2% Straight line

Plant and machinery

20% Straight line

25% Straight line

Motor vehicles

20% Straight line

Fixtures and fittings
Inventories

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Hire purchase and leasing commitments
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
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5
For the year ended 31 October 2025
D H (UK) Limited
Notes to the Financial Statements Continued

2. Property, plant and equipment

Plant and
machinery

£

Cost or valuation

At 01 November 2024

30,343
2,339

Additions

At 31 October 2025

32,682

Provision for depreciation and impairment

At 01 November 2024

26,936
Charge for year
1,432

At 31 October 2025

28,368

At 31 October 2025

Net book value

4,314

At 31 October 2024

3,407

3. Inventories

2024
2025

£

£

Stocks

127,000
149,500

4. Trade and other receivables

2024
2025

£

£

Trade debtors

203,514
203,246

Other debtors

20,000
-
203,246
223,514

5. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft

5,556
5,556

Trade creditors

425,292
317,658

Taxation and social security

27,722
31,572

Other creditors

36,258
27,326
494,828
382,112
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6
For the year ended 31 October 2025
D H (UK) Limited
Notes to the Financial Statements Continued

6. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft

19,908
25,463

Amounts owed to group undertaking and undertaking in which the company has a
participating interest

300,000
300,000
319,908
325,463

7. Related party transactions

The company is wholly owned by Banff Limited, a company registered in the Isle of Man. At the year end, £331,065 (2024: £320,849) is
owed to the parent company.

8. Average number of persons employed

During the year the average number of employees was 13 (2024 : 14)
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