DIGITAL SATELLITE SERVICE LIMITED


Directors	WADING, Alison Kathleen
	WADING, Robert


Company Secretary	WADING, Alison Kathleen


Registered Address	1 Gemini Court,
	42a Throwley Way,
	Sutton
	SM1 4AF


Registered Number	05233741 (England and Wales)

Statement of Financial Position
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		14,349		19,132
			14,349		19,132
Current assets
Debtors	4	20,527		24,034
Cash at bank and on hand		1,091,099		951,200
		1,111,626		975,234
Creditors amounts falling due within one year	5	(241,501)		(216,659)
Net current assets (liabilities)			870,125		758,575
Total assets less current liabilities			884,474		777,707
Provisions for liabilities	6		(3,045)		(4,060)
Net assets			881,429		773,647
Capital and reserves
Called up share capital			1		1
Profit and loss account			881,428		773,646
Shareholders' funds			881,429		773,647

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 May 2026, and are signed on its behalf by:

WADING, Alison Kathleen
Director
Registered Company No. 05233741

DIGITAL SATELLITE SERVICE LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Land and buildings	25
	Plant and machinery	25
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		5

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 October 24	21,680	6,061	45,360	24,552	3,554	101,207
At 30 September 25	21,680	6,061	45,360	24,552	3,554	101,207
Depreciation and impairment
At 01 October 24	18,787	6,011	30,335	24,230	2,712	82,075
Charge for year	724	12	3,757	80	210	4,783
At 30 September 25	19,511	6,023	34,092	24,310	2,922	86,858
Net book value
At 30 September 25	2,169	38	11,268	242	632	14,349
At 30 September 24	2,893	50	15,025	322	842	19,132

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	18,519	21,630
Prepayments and accrued income	2,008	2,404
Total	20,527	24,034

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	4,167
Taxation and social security	86,137	95,457
Other creditors	153,079	114,840
Accrued liabilities and deferred income	2,285	2,195
Total	241,501	216,659

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	3,045	4,060
Total	3,045	4,060