DTT Deliveries Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09813118

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		647,418		531,187

			647,418		531,187
CURRENT ASSETS
Debtors	6	260,853		533,321
Cash at bank and in hand		81,894		75,725

		342,747		609,046
Creditors: Amounts Falling Due Within One Year	7	(654,487 )		(790,929 )

NET CURRENT ASSETS (LIABILITIES)			(311,740 )		(181,883 )

TOTAL ASSETS LESS CURRENT LIABILITIES			335,678		349,304

Creditors: Amounts Falling Due After More Than One Year	8		(170,248 )		(197,958 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(161,854 )		(132,797 )

NET ASSETS			3,576		18,549

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			3,574		18,547

SHAREHOLDERS' FUNDS			3,576		18,549

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DTT Deliveries Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr N J Ratcliffe

Director

5 March 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

DTT Deliveries Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09813118 . The registered office is 16 Rotherham Road New Houghton, Mansfield, Nottinghamshire, NG19 8TF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	25% straight line
Motor Vehicles	15% reducing balance
Fixtures & Fittings	33% straight line
Computer Equipment	33% straight line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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DTT Deliveries Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 24 (2024: 27)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	100,000

As at 31 October 2025	100,000

Amortisation
As at 1 November 2024	100,000

As at 31 October 2025	100,000

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	-

5. Tangible Assets

	Land & Property
	Leasehold	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 November 2024	35,097	732,756	21,049	1,963	790,865
Additions	-	239,695	-	-	239,695
Disposals	-	(47,190 )	-	-	(47,190 )

As at 31 October 2025	35,097	925,261	21,049	1,963	983,370

Depreciation
As at 1 November 2024	35,097	203,756	18,862	1,963	259,678
Provided during the period	-	86,375	1,602	-	87,977
Disposals	-	(11,703 )	-	-	(11,703 )

As at 31 October 2025	35,097	278,428	20,464	1,963	335,952

...CONTINUED

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DTT Deliveries Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025	-	646,833	585	-	647,418

As at 1 November 2024	-	529,000	2,187	-	531,187

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	188,253	465,721
Other debtors	72,600	67,600

	260,853	533,321

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	226,345	180,907
Trade creditors	195,443	357,408
Other creditors	25,749	17,049
Taxation and social security	206,950	235,565

	654,487	790,929

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	170,248	197,958

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	226,345	180,907
Later than one year and not later than five years	170,248	197,958

	396,593	378,865

	396,593	378,865

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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