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Registration number: SC258582

DWK Office Solutions Limited
Unaudited Financial Statements
for the Year Ended 31 October 2025

DWK Office Solutions Limited

Contents

Statement of Financial Position | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 8

DWK Office Solutions Limited

(Registration number: SC258582)
Statement of Financial Position as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 21,419 | 28,358
Current assets |  |  |
Stocks | 6 | 5,584 | 5,639
Debtors | 7 | 45,923 | 64,750
Cash at bank and in hand |  | 8,407 | 25,898
|  | 59,914 | 96,287
Creditors: Amounts falling due within one year | 8 | (54,925) | (68,218)
Net current assets |  | 4,989 | 28,069
Total assets less current liabilities |  | 26,408 | 56,427
Creditors: Amounts falling due after more than one year | 8 | (11,984) | (14,517)
Net assets |  | 14,424 | 41,910
Capital and reserves |  |  |
Called up share capital |  | 3 | 3
Retained earnings |  | 14,421 | 41,907
Shareholders' funds |  | 14,424 | 41,910

For the financial 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.

Directors' responsibilities:

• | The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Income Statement.

DWK Office Solutions Limited

(Registration number: SC258582)
Statement of Financial Position as at 31 October 2025

Approved and authorised by the Board on 29 April 2026 and signed on its behalf by:

......................................... Mr D W Keith Director
......................................... Mrs F J Keith Director

DWK Office Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The Company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
5 Brunel Road
Dundee
DUNDEE
DD2 4TG
Scotland

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates taxable income.

DWK Office Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures, fittings & equipment | 15% reducing balance
Motor vehicles | 25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the Company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 10% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

DWK Office Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation.
Lease payments are apportioned between finance costs in the income statement and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

DWK Office Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 0 (2024 - 3).

DWK Office Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 November 2024 | 10,000 | 10,000
At 31 October 2025 | 10,000 | 10,000
Amortisation
At 1 November 2024 | 10,000 | 10,000
At 31 October 2025 | 10,000 | 10,000
Carrying amount
At 31 October 2025 | - | -

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 November 2024 | 7,370 | 37,765 | 45,135
At 31 October 2025 | 7,370 | 37,765 | 45,135
Depreciation
At 1 November 2024 | 5,849 | 10,928 | 16,777
Charge for the year | 229 | 6,710 | 6,939
At 31 October 2025 | 6,078 | 17,638 | 23,716
Carrying amount
At 31 October 2025 | 1,292 | 20,127 | 21,419
At 31 October 2024 | 1,521 | 26,837 | 28,358

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 5,584 | 5,639

DWK Office Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 40,747 | 58,245
Prepayments | 143 | 1,472
Other debtors | 5,033 | 5,033
| 45,923 | 64,750

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 2,763 | 2,763
Trade creditors |  | 18,800 | 29,899
Taxation and social security |  | 3,066 | 9,605
Accruals and deferred income |  | 4,106 | 3,906
Other creditors |  | 26,190 | 22,045
|  | 54,925 | 68,218

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 11,984 | 14,517