Company registration number 05350646 (England and Wales)
DISC MAKERS LIMITED T/A USB MAKERS
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
DISC MAKERS LIMITED T/A USB MAKERS
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
DISC MAKERS LIMITED T/A USB MAKERS
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
4
9,576
12,768
Current assets
Stocks
41,762
75,722
Debtors
5
102,444
165,024
Cash at bank and in hand
70,008
45,240
214,214
285,986
Creditors: amounts falling due within one year
6
(109,428)
(127,536)
Net current assets
104,786
158,450
Total assets less current liabilities
114,362
171,218
Provisions for liabilities
(2,394)
(3,192)
Net assets
111,968
168,026
Capital and reserves
Called up share capital
6,001
6,001
Profit and loss reserves
105,967
162,025
Total equity
111,968
168,026

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has 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 his responsibilities for complying with the requirements of the Companies Act 2006 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.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 28 June 2026
Mr R G LeCount
Director
Company registration number 05350646 (England and Wales)
DISC MAKERS LIMITED T/A USB MAKERS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Disc Makers Limited T/A USB Makers is a private company limited by shares incorporated in England and Wales. The registered office is Market House, 10 Market Walk, Saffron Walden, Essex, CB10 1JZ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

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

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% reducing balance
Fixtures, fittings & equipment
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

DISC MAKERS LIMITED T/A USB MAKERS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. The company has no bank loans or other more complex financial instruments that require measurement at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

DISC MAKERS LIMITED T/A USB MAKERS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.13
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
3
DISC MAKERS LIMITED T/A USB MAKERS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
4
Tangible fixed assets
Plant and machinery
Fixtures, fittings & equipment
Total
£
£
£
Cost
At 1 October 2024 and 30 September 2025
100,428
49,425
149,853
Depreciation and impairment
At 1 October 2024
91,668
45,417
137,085
Depreciation charged in the year
2,190
1,002
3,192
At 30 September 2025
93,858
46,419
140,277
Carrying amount
At 30 September 2025
6,570
3,006
9,576
At 30 September 2024
8,760
4,008
12,768
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,653
4,268
Corporation tax recoverable
24,220
37,911
Other debtors
75,571
122,845
102,444
165,024
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
24,146
17,884
Corporation tax
30,681
43,096
Other taxation and social security
9,584
13,882
Other creditors
45,017
52,674
109,428
127,536
7
Directors' transactions

At the beginning of the year the director, Mr R G LeCount had a loan of £112,328. During the year further loan advancements were made from the company, which amounted to £60,000. Repayments of £114,100 were made and interest of £3,535 was charged on the loan, at rates of 2.25% and 3.75%. The balance outstanding at the year end was £61,763.

Dividends totalling £73,788 (2024 - £81,278) were paid in the year in respect of shares held by the company's directors.

DISC MAKERS LIMITED T/A USB MAKERS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
8
Ultimate controlling party

Mr R G LeCount controls the company by virtue of his 100% shareholding.

2025-09-30 2024-10-01 false false false 30 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr R G LeCount Mr R G LeCount 05350646 2024-10-01 2025-09-30 05350646 2025-09-30 05350646 2024-09-30 05350646 core:PlantMachinery 2025-09-30 05350646 core:FurnitureFittings 2025-09-30 05350646 core:PlantMachinery 2024-09-30 05350646 core:FurnitureFittings 2024-09-30 05350646 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 05350646 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 05350646 core:CurrentFinancialInstruments 2025-09-30 05350646 core:CurrentFinancialInstruments 2024-09-30 05350646 core:ShareCapital 2025-09-30 05350646 core:ShareCapital 2024-09-30 05350646 core:RetainedEarningsAccumulatedLosses 2025-09-30 05350646 core:RetainedEarningsAccumulatedLosses 2024-09-30 05350646 bus:CompanySecretaryDirector1 2024-10-01 2025-09-30 05350646 core:PlantMachinery 2024-10-01 2025-09-30 05350646 core:FurnitureFittings 2024-10-01 2025-09-30 05350646 2023-10-01 2024-09-30 05350646 core:PlantMachinery 2024-09-30 05350646 core:FurnitureFittings 2024-09-30 05350646 2024-09-30 05350646 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05350646 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05350646 bus:FRS102 2024-10-01 2025-09-30 05350646 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 05350646 bus:Director1 2024-10-01 2025-09-30 05350646 bus:CompanySecretary1 2024-10-01 2025-09-30 05350646 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP