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DL Motorsport Parts Ltd

Registered Number
06322794
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2026

DL Motorsport Parts Ltd
Company Information
for the year from 1 February 2025 to 31 January 2026

Directors | Ms D L Furzeland
| Ms L D Furzeland
| Mr S W Furzeland
| Mrs Y M Furzeland

Company Secretary | Mr S W Furzeland

Registered Address | Unit 3 Richmond Place Central Avenue
| Lee Mill Industrial Estate
| Ivybridge
| PL21 9RL

Registered Number | 06322794 (England and Wales)

DL Motorsport Parts Ltd
Statement of Financial Position
31 January 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 2,861 |  |  |  | 1,922
Tangible assets | 4 |  |  | 4,841 |  |  |  | 3,449
|  |  |  | 7,702 |  |  |  | 5,371
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 1,293,205 |  |  |  | 1,299,428 |  |
Debtors | 6 | 73,757 |  |  |  | 60,794 |  |
Cash at bank and on hand |  | 251,936 |  |  |  | 285,075 |  |
|  | 1,618,898 |  |  |  | 1,645,297 |  |
Creditors amounts falling due within one year | 7 | (34,890) |  |  |  | (46,691) |  |
Net current assets (liabilities) |  |  |  | 1,584,008 |  |  |  | 1,598,606
Total assets less current liabilities |  |  |  | 1,591,710 |  |  |  | 1,603,977
Provisions for liabilities | 8 |  |  | (920) |  |  |  | (962)
Net assets |  |  |  | 1,590,790 |  |  |  | 1,603,015
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 1,590,789 |  |  |  | 1,603,014
Shareholders' funds |  |  |  | 1,590,790 |  |  |  | 1,603,015

- 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 March 2026, and are signed on its behalf by:
Mr S W Furzeland Director Registered Company No. 06322794

DL Motorsport Parts Ltd
Notes to the Financial Statements
for the year ended 31 January 2026

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 the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and with the Companies Act 2006.

| Basis of preparation
--- | ---
| The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

| Functional and presentation currency
--- | ---
| The financial statements are prepared in sterling, which is the functional currency of the entity.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted net present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. The taxation expense represents the current tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Amortisation
--- | ---
| Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows: Website – 25% straight line If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life. If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

|  | Reducing balance (%)
| Plant and machinery | 20
| Fixtures and fittings | 15
| Vehicles | 25

| Impairment of non-financial assets policy
--- | ---
| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Stocks and work in progress
--- | ---
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 0 |  | 0

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 February 25 | 5,175 |  | 5,175
| Additions | 3,815 |  | 3,815
| Disposals | (3,200) |  | (3,200)
| At 31 January 26 | 5,790 |  | 5,790
| Amortisation and impairment
| At 01 February 25 | 3,253 |  | 3,253
| Charge for year | 2,476 |  | 2,476
| On disposals | (2,800) |  | (2,800)
| At 31 January 26 | 2,929 |  | 2,929
| Net book value
| At 31 January 26 | 2,861 |  | 2,861
| At 31 January 25 | 1,922 |  | 1,922

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 February 25 | 10,576 |  | 217 |  | 10,793
| Additions | 2,794 |  | - |  | 2,794
| Disposals | (2,608) |  | - |  | (2,608)
| At 31 January 26 | 10,762 |  | 217 |  | 10,979
| Depreciation and impairment
| At 01 February 25 | 7,334 |  | 10 |  | 7,344
| Charge for year | 702 |  | 30 |  | 732
| On disposals | (1,938) |  | - |  | (1,938)
| At 31 January 26 | 6,098 |  | 40 |  | 6,138
| Net book value
| At 31 January 26 | 4,664 |  | 177 |  | 4,841
| At 31 January 25 | 3,242 |  | 207 |  | 3,449

5. | Stocks
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 1,293,205 |  | 1,299,428
| Total | 1,293,205 |  | 1,299,428

6. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 67,621 |  | 55,443
| Prepayments and accrued income | 6,136 |  | 5,351
| Total | 73,757 |  | 60,794

7. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 24,615 |  | 42,592
| Bank borrowings and overdrafts | 676 |  | -
| Taxation and social security | 7,229 |  | 709
| Other creditors | 98 |  | 1,790
| Accrued liabilities and deferred income | 2,272 |  | 1,600
| Total | 34,890 |  | 46,691

8. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 920 |  | 962
| Total | 920 |  | 962

9. | Parent-subsidiary relationships
--- | ---
| The company is the wholly owned subsidiary of Furzeland Holdings Ltd, registered in England, company number 10152588. The address of the registered office is Unit 3 Richmond Avenue, Central Place, Lee Mill Industrial Estate, Ivybridge, PL21 9RL.