Company Registration No. 05295541 (England and Wales)
Direct Sameday Vehicle Hire Limited
Unaudited accounts
for the year ended 30 November 2025
Direct Sameday Vehicle Hire Limited
Unaudited accounts
Contents
Direct Sameday Vehicle Hire 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
Mr T Saheb
Company Number
05295541 (England and Wales)
Registered Office
1 Daniels Way
Hucknall
Nottingham
Nottinghamshire
NG15 7LL
United Kingdom
Accountants
Accounts and Legal Consultants Ltd
Suite 1-3, The Hop Exchange
24 Southwark Street
London
SE1 1TY
Direct Sameday Vehicle Hire Limited
Statement of financial position
as at 30 November 2025
Tangible assets
845,074
853,833
Debtors
1,068,115
1,171,612
Cash at bank and in hand
57,920
75,863
Creditors: amounts falling due within one year
(157,551)
(113,844)
Net current assets
968,484
1,133,631
Total assets less current liabilities
1,813,558
1,987,464
Creditors: amounts falling due after more than one year
(119,797)
-
Provisions for liabilities
Deferred tax
(126,659)
(155,973)
Net assets
1,567,102
1,831,491
Called up share capital
1,000
1,000
Profit and loss account
1,566,102
1,830,491
Shareholders' funds
1,567,102
1,831,491
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 3 February 2026 and were signed on its behalf by
Mr D Whitefoot
Director
Company Registration No. 05295541
Direct Sameday Vehicle Hire Limited
Notes to the Accounts
for the year ended 30 November 2025
Direct Sameday Vehicle Hire Limited is a private company, limited by shares, registered in England and Wales, registration number 05295541. The registered office is 1 Daniels Way, Hucknall, Nottingham, Nottinghamshire, NG15 7LL, United Kingdom.
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.
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
25% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
15% on reducing balance
Direct Sameday Vehicle Hire 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.
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.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Direct Sameday Vehicle Hire Limited
Notes to the Accounts
for the year ended 30 November 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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.
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Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 December 2024
1,588
2,606,696
2,608,284
Additions
-
254,387
254,387
Disposals
-
(143,467)
(143,467)
At 30 November 2025
1,588
2,717,616
2,719,204
At 1 December 2024
1,520
1,752,931
1,754,451
Charge for the year
18
247,354
247,372
On disposals
-
(127,693)
(127,693)
At 30 November 2025
1,538
1,872,592
1,874,130
At 30 November 2025
50
845,024
845,074
At 30 November 2024
68
853,765
853,833
Amounts falling due within one year
Accrued income and prepayments
12,312
11,702
Other debtors
1,018,511
1,159,819
Direct Sameday Vehicle Hire Limited
Notes to the Accounts
for the year ended 30 November 2025
6
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
73,776
-
Trade creditors
82,595
89,923
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
119,797
-
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
9
Transactions with related parties
At the reporting date, the company had the following outstanding balances due from related parties:
Owed from:
Direct Sameday Services Limited £987,120
Direct Sameday Services Limited (NW) £31,391
These amounts are 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.
11
Average number of employees
During the year the average number of employees was 2 (2024: 2).