Company Registration No. 06737062 (England and Wales)
Dca Equipment Ltd
Unaudited accounts
for the year ended 31 December 2025
Dca Equipment Ltd
Unaudited accounts
Contents
Dca Equipment Ltd
Company Information
for the year ended 31 December 2025
Directors
SUSAN ROBINSON
ROBERT FORSTER
Company Number
06737062 (England and Wales)
Registered Office
D C A Equipment Ltd
Unit 324-325
Hartlebury Trading Estate, Hartlebury
Kidderminster
Worcestershire
DY10 4JB
England
Accountants
Six Wands Aspects Limited
Office FF6
19 Hereward Rise
Halesowen
West Midlands
B62 8AN
Dca Equipment Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
36,273
44,522
Investment property
288,000
268,513
Inventories
146,586
188,490
Cash at bank and in hand
256,816
217,357
Creditors: amounts falling due within one year
(123,313)
(89,668)
Net current assets
369,216
350,666
Total assets less current liabilities
693,489
663,701
Provisions for liabilities
Deferred tax
(22,198)
(18,603)
Net assets
671,291
645,098
Called up share capital
1
1
Profit and loss account
671,290
645,097
Shareholders' funds
671,291
645,098
For the year ending 31 December 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 April 2026 and were signed on its behalf by
ROBERT FORSTER
Director
Company Registration No. 06737062
Dca Equipment Ltd
Notes to the Accounts
for the year ended 31 December 2025
Dca Equipment Ltd is a private company, limited by shares, registered in England and Wales, registration number 06737062. The registered office is D C A Equipment Ltd, Unit 324-325, Hartlebury Trading Estate, Hartlebury, Kidderminster, Worcestershire, DY10 4JB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
over the lease term
Plant & machinery
over 4 years
Fixtures & fittings
over 4 years
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. 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 are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Dca Equipment Ltd
Notes to the Accounts
for the year ended 31 December 2025
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Contributions to defined contribution plans are expensed in the period to which they relate.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Total
Cost or valuation
At cost
At cost
At 1 January 2025
72,631
16,756
89,387
At 31 December 2025
72,631
16,756
89,387
At 1 January 2025
29,863
15,002
44,865
Charge for the year
7,263
986
8,249
At 31 December 2025
37,126
15,988
53,114
At 31 December 2025
35,505
768
36,273
At 31 December 2024
42,768
1,754
44,522
Fair value at 1 January 2025
268,513
Net gain from fair value adjustments
19,487
At 31 December 2025
288,000
Amounts falling due within one year
Trade debtors
88,657
34,487
Accrued income and prepayments
470
-
Dca Equipment Ltd
Notes to the Accounts
for the year ended 31 December 2025
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
71,080
23,812
Taxes and social security
23,599
35,478
Other creditors
435
14,113
The company is controlled by Mr R Forster through his holding of the entire issued share capital.
9
Average number of employees
During the year the average number of employees was 5 (2024: 5).