Design 4 Structures Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08164809

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	3		3,138		6,276
Investments	4		9,643		1,200

			12,781		7,476
CURRENT ASSETS
Debtors	5	73,473		53,965
Cash at bank and in hand		18,043		25,439

		91,516		79,404
Creditors: Amounts Falling Due Within One Year	6	(46,736 )		(36,141 )

NET CURRENT ASSETS (LIABILITIES)			44,780		43,263

TOTAL ASSETS LESS CURRENT LIABILITIES			57,561		50,739

Creditors: Amounts Falling Due After More Than One Year	7		(2,526 )		(13,410 )

NET ASSETS			55,035		37,329

CAPITAL AND RESERVES
Called up share capital	8		1,040		1,040
Profit and Loss Account			53,995		36,289

SHAREHOLDERS' FUNDS			55,035		37,329

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Design 4 Structures Holdings Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Daniel Leech Director	Mr James McNee Director	Mr Jonathan Lock Director
30 April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

1.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

1.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% straight line

1.4. Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements on the basis that the company and its subsidiary undertakings comprise a small group as defined by Companies Act 2006.

1.5. Investments

Fixed asset investments are included at cost less impairment.

2. Average Number of Employees

Average number of employees, including directors, during the year was 2 (2024: 2)

3. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 October 2024	9,414

As at 30 September 2025	9,414

Depreciation
As at 1 October 2024	3,138
Provided during the period	3,138

As at 30 September 2025	6,276

Net Book Value
As at 30 September 2025	3,138

As at 1 October 2024	6,276

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Design 4 Structures Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 October 2024	1,200
Additions	8,443

As at 30 September 2025	9,643

Provision
As at 1 October 2024	-

As at 30 September 2025	-

Net Book Value
As at 30 September 2025	9,643

As at 1 October 2024	1,200

The company holds investments in the following subsidiary undertakings, stated at cost:

Design 4 Structures Ltd, incorporated in England and Wales — £1,100 (99.9% equity interest)

TDS Greece, incorporated in Greece — £100 (100% equity interest)

Design 4 Structures Italy, incorporated in Italy — £8,443 (100% equity interest)

Total investments in subsidiary undertakings: £9,643

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	670	234
Prepayments and accrued income	235	2,548
Sales invoice provision	72,568	51,183

	73,473	53,965

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	4,398	-
Bank loans and overdrafts	10,885	12,538
VAT	7,429	6,080
Other creditors	-	753
Amounts owed to group undertakings	24,024	16,770

	46,736	36,141

Lloyds Bank Commercial Finance Ltd holds a fixed and floating charge over all property or undertaking of Design 4 Structures Holdings Limited.

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Design 4 Structures Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	2,526	13,410

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	56,267	36,321
Later than one year and not later than five years	19,579	11,280

	75,846	47,601

10. Directors Advances, Credits and Guarantees

Aggregate dividends paid to the directors during the year £237,363 (2024: £162,101).

11. Related Party Transactions

Included in creditors due within one year is a balance of £24,024 (2024: £16,770) due to subsidiary companies.

Dividends received from subsidiary companies during the year £312,686 (2024: £211,766).

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