Company No: 06708596 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	C Glass
	M Iqbal
	J J L Sutherland
	S J Sutherland

REGISTERED OFFICE	56 3rd Floor
	56 Wellington Street
	Leeds
	LS1 2EE
	United Kingdom

COMPANY NUMBER

06708596 (England and Wales)

ACCOUNTANT	S&W Partners (Leeds) Limited
	3rd Floor, 56 Wellington Street
	Leeds
	LS1 2EE

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	8,511		10,179
Tangible assets	4	6,549		20,584
		15,060		30,763
Current assets
Stocks		272,068		302,237
Debtors	5	250,706		187,949
Cash at bank and in hand		460,309		371,758
		983,083		861,944
Creditors: amounts falling due within one year	6	( 959,324)		( 795,326)
Net current assets		23,759		66,618
Total assets less current liabilities		38,819		97,381
Provision for liabilities		( 496)		( 496)
Net assets		38,323		96,885
Capital and reserves
Called-up share capital		100		100
Profit and loss account		38,223		96,785
Total shareholders' funds		38,323		96,885

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Dortech Direct Limited (registered number: 06708596) were approved and authorised for issue by the Board of Directors on 15 April 2026. They were signed on its behalf by:

James John Leo Sutherland Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Dortech Direct Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 56 3rd Floor, 56 Wellington Street, Leeds, LS1 2EE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Dortech Direct Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at 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.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	4 years straight line
Plant and machinery	4 years straight line
Fixtures and fittings	4 years straight line

Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	14		13

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 October 2024	16,683		16,683
At 30 September 2025	16,683		16,683
Accumulated amortisation
At 01 October 2024	6,504		6,504
Charge for the financial year	1,668		1,668
At 30 September 2025	8,172		8,172
Net book value
At 30 September 2025	8,511		8,511
At 30 September 2024	10,179		10,179

4. Tangible assets

	Leasehold improve- ments		Plant and machinery		Fixtures and fittings		Total
	£		£		£		£
Cost
At 01 October 2024	1,285		39,155		44,780		85,220
Additions	203		0		766		969
At 30 September 2025	1,488		39,155		45,546		86,189
Accumulated depreciation
At 01 October 2024	223		28,921		35,492		64,636
Charge for the financial year	355		7,179		7,470		15,004
At 30 September 2025	578		36,100		42,962		79,640
Net book value
At 30 September 2025	910		3,055		2,584		6,549
At 30 September 2024	1,062		10,234		9,288		20,584

5. Debtors

	2025		2024
	£		£
Trade debtors	218,642		147,685
Other debtors	32,064		40,264
	250,706		187,949

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	871,823		690,706
Taxation and social security	70,779		71,575
Other creditors	16,722		33,045
	959,324		795,326