Company Registration No. 04548363 (England and Wales)
Direct Sameday Services Limited
Unaudited accounts
for the year ended 30 November 2025
Direct Sameday Services Limited
Unaudited accounts
Contents
Direct Sameday Services Limited
Company Information
for the year ended 30 November 2025
Directors
Mr I Gleave
Mr P Tomkinson
Mr M Fakher
Mr S Reza
Mr D Whitefoot
Company Number
04548363 (England and Wales)
Registered Office
Unit 14-15
Vision Business Park, Firth Way
Nottingham
Nottinghamshire
NG6 8GF
England
Accountants
Accounts and Legal Consultants Ltd
Suite 1-3, The Hop Exchange
24 Southwark Street
London
SE1 1TY
Direct Sameday Services Limited
Statement of financial position
as at 30 November 2025
Tangible assets
241,768
255,436
Debtors
1,571,998
1,121,674
Cash at bank and in hand
631,509
645,932
Creditors: amounts falling due within one year
(1,962,663)
(1,522,399)
Net current assets
240,844
245,207
Total assets less current liabilities
482,612
500,643
Provisions for liabilities
Net assets
482,612
453,960
Called up share capital
100
100
Profit and loss account
482,512
453,860
Shareholders' funds
482,612
453,960
For the year ending 30 November 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 29 January 2026 and were signed on its behalf by
Mr D Whitefoot
Director
Company Registration No. 04548363
Direct Sameday Services Limited
Notes to the Accounts
for the year ended 30 November 2025
Direct Sameday Services Limited is a private company, limited by shares, registered in England and Wales, registration number 04548363. The registered office is Unit 14-15, Vision Business Park, Firth Way, Nottingham, Nottinghamshire, NG6 8GF, 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.
The financial statements have been prepared on a going concern basis. The directors consider that the company has adequate resources to continue in operational existence for the foreseeable future, and therefore have adopted the going concern basis of accounting in preparing the financial statements.
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.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Direct Sameday Services Limited
Notes to the Accounts
for the year ended 30 November 2025
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
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
15% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Computer equipment
25% on cost
Income tax expense represents the sum of the tax payable and deferred tax.
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.
The tax expense for the year comprises current. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
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.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Direct Sameday Services Limited
Notes to the Accounts
for the year ended 30 November 2025
Short term debtors are measured at transaction price, less any impairment. Loans receivables are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
4
Intangible fixed assets
Goodwill
At 1 December 2024
400,000
At 30 November 2025
400,000
At 1 December 2024
400,000
At 30 November 2025
400,000
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 December 2024
130,899
255,932
17,826
97,291
501,948
Additions
1,430
-
51,794
4,999
58,223
At 30 November 2025
132,329
255,932
69,620
102,290
560,171
At 1 December 2024
69,193
112,765
15,842
48,712
246,512
Charge for the year
9,394
35,791
1,820
24,886
71,891
At 30 November 2025
78,587
148,556
17,662
73,598
318,403
At 30 November 2025
53,742
107,376
51,958
28,692
241,768
At 30 November 2024
61,706
143,167
1,984
48,579
255,436
Amounts falling due within one year
Trade debtors
690,873
802,745
Deferred tax asset
9,787
-
Accrued income and prepayments
108,569
69,070
Other debtors
762,769
249,859
Direct Sameday Services Limited
Notes to the Accounts
for the year ended 30 November 2025
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
204,451
123,127
Taxes and social security
51,859
80,932
Other creditors
1,383,268
1,192,441
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loan to Director
119,396
5,158
116,137
8,417
Loan to Director
130,463
7,599
127,350
10,712
249,859
12,757
243,487
19,129
At the reporting period end, £19,129 ( 2024: £249,859) was owed from Directors and is disclosed under Other Debtors.
10
Transactions with related parties
At the reporting date, the company had the following outstanding balances with related parties:
Owed to:
Direct Sameday Vehicle Hire Limited - £987,120
This amount is disclosed in Other Creditors.
Owed from:
Direct Sameday Services (NW) Limited - £92,208
This amount is disclosed in Other Debtors.
The ultimate parent company was Westland Assets Limited a company registered in the United Kingdom with the following registered office:
13 Ivanhoe Drive
Harrow
England
HA3 8QR
The ultimate controlling party is Mr M Fakher, by virtue of their 100% ownership of Westland Assets Limited.
Direct Sameday Services Limited
Notes to the Accounts
for the year ended 30 November 2025
12
Average number of employees
During the year the average number of employees was 58 (2024: 58).