D.S.I Kitchens & Bathrooms Limited

Registered number

04645337

Filleted Accounts

31 January 2026

D.S.I Kitchens & Bathrooms Limited
Registered number:		04645337
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		46,879			55,152

Current assets
Stocks		101,177			65,980
Debtors	4	281,802			269,632
Cash at bank and in hand		95,843			321,284
		478,822			656,896

Creditors: amounts falling due within one year	5	(116,705)			(229,077)

Net current assets			362,117			427,819

Total assets less current liabilities			408,996			482,971


Provisions for liabilities			-			(10,480)


Net assets			408,996			472,491

Capital and reserves
Called up share capital			102			102
Revaluation reserve	6		(160,000)			(160,000)
Profit and loss account			568,894			632,389

Shareholders' funds			408,996			472,491

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




C Stokley
Director
Approved by the board on 19 May 2026

D.S.I Kitchens & Bathrooms Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles	15% reducing balance
	Fixtures, fittings, tools and equipment	15% reducing balance
	Ofifce Equipment	15% reducing balance

	Stocks
	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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			18		15


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	69,880		164,949		234,829
	At 31 January 2026	69,880		164,949		234,829

	Depreciation
	At 1 February 2025	51,894		127,783		179,677
	Charge for the year	2,698		5,575		8,273
	At 31 January 2026	54,592		133,358		187,950

	Net book value
	At 31 January 2026	15,288		31,591		46,879
	At 31 January 2025	17,986		37,166		55,152


4	Debtors			2026		2025
£					£

	Trade debtors			271,158		228,797
	Other debtors			10,644		40,835
				281,802		269,632


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			61,229		86,317
	Corporation tax			784		36,320
	Other taxes and social security costs			49,857		79,127
	Other creditors			4,835		27,313
				116,705		229,077


6	Capital redemption reserve			2026		2025
£					£

	At 1 February 2025			(160,000)		(60,000)
	Transfer from the profit and loss account			-		(100,000)

	At 31 January 2026			(160,000)		(160,000)


7	Other information

	D.S.I Kitchens & Bathrooms Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Dsi Kitchens And Bathrooms
	Unit 4, Shirehill industrial estate
	Saffron Walden
	Essex
	CB11 3AQ