REGISTERED NUMBER: NI636557 (Northern Ireland)

DFI.COM LTD

Unaudited Financial Statements for the Year Ended 30 April 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Brian McCann

REGISTERED OFFICE:

12 Derryloughan Road

Coalisland,

Dungannon,

Co. Tyrone

BT71 4QR

REGISTERED NUMBER:

NI636557 (Northern Ireland)

ACCOUNTANTS:

Cooper Parry Advisory Limited

Unit 7 Dyehouse

Linen Green

Dungannon

Co. Tyrone

BT71 7HB

NON-CURRENT ASSETS

Intangible assets

5

5,868

6,601

Tangible assets

6

641,936

793,823

647,804

800,424

CURRENT ASSETS

Stocks

436,391

380,057

Receivables: amounts falling due within one year

7

81,826

110,382

Cash at bank and in hand

55,719

55,065

573,936

545,504

PAYABLES

Amounts falling due within one year

8

(950,831

)

(931,431

)

NET CURRENT LIABILITIES

(376,895

)

(385,927

)

TOTAL ASSETS LESS CURRENT LIABILITIES

270,909

414,497

PAYABLES

Amounts falling due after more than one year

9

(150,415

)

(142,490

)

NET ASSETS

120,494

272,007

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

120,294

271,807

120,494

272,007

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 June 2026 and were signed by:

Brian McCann - Director

1.	STATUTORY INFORMATION

DFI.com Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Property, plant and equipment

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Inventories

Stocks are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash flow statement

The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2024 - 30 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

15,596

AMORTISATION

At 1 May 2024

8,995

Amortisation for year

733

At 30 April 2025

9,728

NET BOOK VALUE

At 30 April 2025

5,868

At 30 April 2024

6,601

6.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 May 2024

216,306

371,348

6,272

344,554

938,480

Additions

14,850

17,522

20,272

19,440

72,084

Disposals

-

(26,101

)

-

(78,000

)

(104,101

)

At 30 April 2025

231,156

362,769

26,544

285,994

906,463

DEPRECIATION

At 1 May 2024

28,830

39,433

1,414

74,980

144,657

Charge for year

21,608

43,491

2,895

100,512

168,506

Eliminated on disposal

-

(4,133

)

-

(44,503

)

(48,636

)

At 30 April 2025

50,438

78,791

4,309

130,989

264,527

NET BOOK VALUE

At 30 April 2025

180,718

283,978

22,235

155,005

641,936

At 30 April 2024

187,476

331,915

4,858

269,574

793,823

7.

RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

65,717

69,505

Other debtors

16,109

40,877

81,826

110,382

8.

PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

26,172

29,000

Trade payables

790,566

728,124

Taxation and social security

52,652

72,993

Other payables

81,441

101,314

950,831

931,431

9.

PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR

2025

2024

£

£

Hire purchase contracts

150,415

142,490