REGISTERED NUMBER: 03592571 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Dee Tech Services Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

K Monahan

T Kenny

M Duggan

Secretary:

T Kenny

Registered office:

Clwyd Close

Hawarden Industrial Park

Hawarden

Flintshire

CH5 3PZ

Registered number:

03592571 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Fixed assets

Tangible assets

4

313,128

222,960

Current assets

Stocks

271,059

176,794

Debtors

5

1,164,042

1,643,413

Cash at bank and in hand

362,375

104,783

1,797,476

1,924,990

Creditors

Amounts falling due within one year

6

1,028,758

1,232,359

Net current assets

768,718

692,631

Total assets less current liabilities

1,081,846

915,591

Creditors

Amounts falling due after more than one year

7

-

(7,828

)

Provisions for liabilities

8

(68,795

)

(45,647

)

Net assets

1,013,051

862,116

Capital and reserves

Called up share capital

99

99

Retained earnings

1,012,952

862,017

Shareholders' funds

1,013,051

862,116

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

K Monahan - Director

1.	Statutory information

Dee Tech Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

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

-

33% on cost

Fixtures, fittings and equipment

-

25% to 33% on cost

Motor vehicles

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

3.	Employees and directors

The average number of employees during the year was 49 (2024 - 44 ) .

4.	Tangible fixed assets

Fixtures,

fittings

Plant and

and

Motor

machinery

equipment

vehicles

Totals

£

£

£

£

Cost

At 1 January 2025

613,528

175,598

337,301

1,126,427

Additions

125,336

23,154

127,555

276,045

Disposals

(22,000

)

-

(51,885

)

(73,885

)

At 31 December 2025

716,864

198,752

412,971

1,328,587

Depreciation

At 1 January 2025

571,413

153,777

178,277

903,467

Charge for year

68,517

18,464

66,501

153,482

Eliminated on disposal

(22,000

)

-

(19,490

)

(41,490

)

At 31 December 2025

617,930

172,241

225,288

1,015,459

Net book value

At 31 December 2025

98,934

26,511

187,683

313,128

At 31 December 2024

42,115

21,821

159,024

222,960

5.

Debtors: amounts falling due within one year

31/12/25

31/12/24

£

£

Trade debtors

828,392

1,254,309

Other debtors

335,650

389,104

1,164,042

1,643,413

6.

Creditors: amounts falling due within one year

31/12/25

31/12/24

£

£

Bank loans and overdrafts

7,011

9,500

Hire purchase contracts

-

6,042

Trade creditors

247,134

349,118

Taxation and social security

365,757

346,447

Other creditors

408,856

521,252

1,028,758

1,232,359

Obligations under hire purchase contracts are secured on the underlying asset.

7.

Creditors: amounts falling due after more than one year

31/12/25

31/12/24

£

£

Bank loans

-

7,828

8.	Provisions for liabilities

31/12/25

31/12/24

£

£

Deferred tax

Accelerated capital allowances

68,795

45,647

Deferred

tax

£

Balance at 1 January 2025

45,647

Provided during year

23,148

Balance at 31 December 2025

68,795

9.	Other financial commitments

At 31 December 2025 the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £420,000 (2024 - £532,000) of which £112,000 (2024 - £112,000) is due within one year.

10.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31/12/25

31/12/24

£

£

T Kenny

Balance outstanding at start of year

-

-

Amounts advanced

43,616

-

Amounts repaid

(24,584

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

19,032

-

M Duggan

Balance outstanding at start of year

-

-

Amounts advanced

53,648

-

Amounts repaid

(24,592

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

29,056

-

Loans to the directors are unsecured, interest free and repayable on demand. The maximum balance outstanding in the period for D Duggan was £53,648 and for T Kenny was £43,616.

Amounts advanced to D Duggan include £19,648 on 27 January 2025, £10,000 on 5 August 2025 and £24,000 on 26 September 2025. Amounts repaid by D Duggan include £24,592 on 29 September 2025.

Amounts advanced to T Kenny include £19,616 on 27 January 2025 and £24,000 on 26 September 2025. Amounts repaid by T Kenny include £24,584 on 29 September 2025.