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Company Registration No. 09909535 (England and Wales)
DTS Batley Ltd Unaudited accounts for the year ended 31 May 2025
DTS Batley Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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DTS Batley Ltd Company Information for the year ended 31 May 2025
Director
M Bhoola
Company Number
09909535 (England and Wales)
Registered Office
440 Bradford Road Batley West Yorkshire WF17 5LS
Accountants
CGI Accountants Ltd Branch House 31-33 Branch Road Batley West Yorkshire WF17 5SB
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DTS Batley Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
14,091
12,513
Current assets
Inventories
85,224
83,634
Debtors
5
46,354
20,967
Cash at bank and in hand
82,118
31,054
213,696
135,655
Creditors: amounts falling due within one year
6
(147,171)
(95,066)
Net current assets
66,525
40,589
Net assets
80,616
53,102
Capital and reserves
Called up share capital
1
1
Profit and loss account
80,615
53,101
Shareholders' funds
80,616
53,102
For the year ending 31 May 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 director acknowledges his 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 and authorised for issue on 18 May 2026 and were signed on its behalf by
M Bhoola Director Company Registration No. 09909535
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DTS Batley Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
DTS Batley Ltd is a private company, limited by shares, registered in England and Wales, registration number 09909535. The registered office is 440 Bradford Road, Batley, West Yorkshire, WF17 5LS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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:
Plant & machinery
20% on reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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DTS Batley Ltd Notes to the Accounts for the year ended 31 May 2025
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 June 2024
36,316
Additions
5,100
At 31 May 2025
41,416
Depreciation
At 1 June 2024
23,803
Charge for the year
3,522
At 31 May 2025
27,325
Net book value
At 31 May 2025
14,091
At 31 May 2024
12,513
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
46,354
19,408
Other debtors
-
1,559
46,354
20,967
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
98,755
57,382
Taxes and social security
22,226
12,227
Proposed dividends
-
1,000
Other creditors
26,190
22,649
Loans from directors
-
1,808
147,171
95,066
7
Average number of employees
During the year the average number of employees was 16 (2024: 13).
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