Dynamic Steel Services (Leeds) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04711736 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Dynamic Steel Services (Leeds) Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

43,933

38,607

43,933

38,607

CURRENT ASSETS

Debtors

6

159,290

152,674

Cash at bank

210,502

160,341

369,792

313,015

CREDITORS

Amounts falling due within one year

7

100,556

80,036

NET CURRENT ASSETS

269,236

232,979

TOTAL ASSETS LESS CURRENT
LIABILITIES

313,169

271,586

PROVISIONS FOR LIABILITIES

10,983

9,651

NET ASSETS

302,186

261,935

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

302,086

261,835

SHAREHOLDERS' FUNDS

302,186

261,935

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 14 April 2026 and were signed on its behalf by:

M A Walker - Director

Mrs D Walker - Director

1.	STATUTORY INFORMATION

Dynamic Steel Services (Leeds) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04711736

Registered office:

28 Leeds Road

Mirfield

West Yorkshire

WF14 0DA

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents net invoiced sales of goods and services excluding value added tax

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of five 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.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

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 or deferred taxation assets and liabilities are not discounted.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

65,000

AMORTISATION

At 1 April 2025

and 31 March 2026

65,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 April 2025

8,949

89,201

98,150

Additions

3,400

13,990

17,390

Disposals

-

(10,350

)

(10,350

)

At 31 March 2026

12,349

92,841

105,190

DEPRECIATION

At 1 April 2025

7,136

52,407

59,543

Charge for year

-

8,244

Eliminated on disposal

-

(6,530

)

(6,530

)

At 31 March 2026

7,136

54,121

61,257

NET BOOK VALUE

At 31 March 2026

5,213

38,720

43,933

At 31 March 2025

1,813

36,794

38,607

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

133,919

132,116

Other debtors

25,371

20,558

159,290

152,674

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

33,596

24,270

Taxation and social security

66,948

55,754

Other creditors

12

100,556

80,036

8.	RELATED PARTY DISCLOSURES

Amount due to related party as at 31st March 2026 was £12 (2025 - £12)