Des Tiny Services Limited 30/09/2025 iXBRL

Company registration number: 04467750

Des Tiny Services Limited

Unaudited filleted financial statements

30 September 2025

Des Tiny Services Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Des Tiny Services Limited

Directors and other information


	Director	James G Wilson


	Company number	04467750


	Registered office	Arthurs Bridge Garage
		Arthurs Bridge Road
		Woking
		Surrey
		GU21 4NT


	Accountants	Carson & Trotter
		123 Irish Street
		Dumfries
		DG1 2PE

Des Tiny Services Limited

Report to the director on the preparation of the

unaudited statutory financial statements of Des Tiny Services Limited

Year ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Des Tiny Services Limited for the year ended 30 September 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the director of Des Tiny Services Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Des Tiny Services Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Des Tiny Services Limited and its director as a body for our work or for this report.

It is your duty to ensure that Des Tiny Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Des Tiny Services Limited. You consider that Des Tiny Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Des Tiny Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Carson & Trotter

Chartered Accountants

123 Irish Street

Dumfries

DG1 2PE

19 June 2026

Des Tiny Services Limited

Statement of financial position

30 September 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	82,897		95,781
		_______		_______
			82,897		95,781

Current assets
Stocks		41,909		31,663
Debtors	6	24,965		20,196
Cash at bank and in hand		223,995		69,390
		_______		_______
		290,869		121,249
Creditors: amounts falling due
within one year	7	( 216,166)		( 154,910)
		_______		_______
Net current assets/(liabilities)			74,703		( 33,661)
			_______		_______
Total assets less current liabilities			157,600		62,120


Provisions for liabilities			( 20,434)		( 23,592)

			_______		_______
Net assets			137,166		38,528
			_______		_______

Capital and reserves
Called up share capital	8		100		100
Profit and loss account			137,066		38,428
			_______		_______
Shareholders funds			137,166		38,528
			_______		_______

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 19 June 2026 , and are signed on behalf of the board by:

James G Wilson

Director

Company registration number: 04467750

Des Tiny Services Limited

Notes to the financial statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is Arthurs Bridge Garage, Arthurs Bridge Road, Woking, Surrey, GU21 4NT.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

At the balance sheet date, the company had a strong net current asset position and the continuing support of its director. At the time of signing these accounts, the director has considered internal and external factors on the going concern position, and consider that this does indicate that the company will continue to trade for a period of at least 12 months from the date of signing these accounts due to the resources available to it.On that basis, the director has prepared these financial statements on a going concern basis

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance
Shop Fixtures & Fittings	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

Cash and cash equivalents comprise cash on hand and call deposits, and other short term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.Trade debtors are amounts due from customers for the sale of goods and services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price and represent the full value of the services charged to customers.Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date they are presented as non-current liabilities.Interest bearing borrowings are initially recorded at fair value, net of transaction costs. Interest bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.Interest expense is recognised on the basis of effective interest method and is included in interest payable and similar charges.Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 12 (2024: 15 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Shop fixtures & fittings	Total
	£	£	£	£
Cost
At 1 October 2024	134,498	5,700	92,533	232,731
Additions	14,758	-	-	14,758
	_______	_______	_______	_______
At 30 September 2025	149,256	5,700	92,533	247,489
	_______	_______	_______	_______
Depreciation
At 1 October 2024	90,536	4,481	41,934	136,951
Charge for the year	14,685	305	12,651	27,641
	_______	_______	_______	_______
At 30 September 2025	105,221	4,786	54,585	164,592
	_______	_______	_______	_______
Carrying amount
At 30 September 2025	44,035	914	37,948	82,897
	_______	_______	_______	_______
At 30 September 2024	43,962	1,219	50,599	95,780
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	24,965	20,196
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	123,347	98,575
Corporation tax	47,962	19,256
Social security and other taxes	22,925	25,581
Other creditors	21,932	11,498
	_______	_______
	216,166	154,910
	_______	_______

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	100	100	100	100
	_______	_______	_______	_______

9. Related party transactions

A loan exists between the company and Arthurs Bridge Garage Limited, a company under common control. There was an amount due from the company at the year end of £18,082. There are no formal arrangements in place for repayment, and no interest is being accumulated on outstanding balances.

10. Controlling party

The Company is under the control of the director, who is also the ultimate owner of the Parent company.