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Registered number: 02837346
Detailmost Trading Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
C-Bas Accountancy & Taxation Services Ltd
135 Church Road
Cheriton
Folkestone
Kent
CT20 3ER
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02837346
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 52,277 67,072
52,277 67,072
CURRENT ASSETS
Stocks 5 55,491 46,833
Debtors 6 14,708 57,938
Cash at bank and in hand 101,291 99,691
171,490 204,462
Creditors: Amounts Falling Due Within One Year 7 (139,464 ) (234,607 )
NET CURRENT ASSETS (LIABILITIES) 32,026 (30,145 )
TOTAL ASSETS LESS CURRENT LIABILITIES 84,303 36,927
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,069 ) (16,768 )
NET ASSETS 71,234 20,159
CAPITAL AND RESERVES
Called up share capital 9 65 65
Capital redemption reserve 35 35
Profit and Loss Account 71,134 20,059
SHAREHOLDERS' FUNDS 71,234 20,159
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For the year ending 31 October 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 D Payne
Director
Ms E Martinez Tome
Director
03/07/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Detailmost Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02837346 . The registered office is 135 Church Road, Folkestone, Kent, CT20 3ER.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
2. Accounting Policies
2.1. 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.
2.2. 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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. 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:
Leasehold 100% on acquisition
Motor Vehicles 25% reducing balance
Fixtures & Fittings 10% reducing balance
Computer Equipment 15% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 11)
11 11
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2024 5,484 111,540 47,132 6,670 170,826
As at 31 October 2025 5,484 111,540 47,132 6,670 170,826
Depreciation
As at 1 November 2024 5,484 58,446 35,619 4,205 103,754
Provided during the period - 13,274 1,151 370 14,795
As at 31 October 2025 5,484 71,720 36,770 4,575 118,549
Net Book Value
As at 31 October 2025 - 39,820 10,362 2,095 52,277
As at 1 November 2024 - 53,094 11,513 2,465 67,072
5. Stocks
2025 2024
£ £
Materials 55,491 46,833
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 12,166 56,293
Prepayments and accrued income 2,532 1,645
CIS Asset 10 -
14,708 57,938
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 6,349
Trade creditors 32,077 95,586
Other creditors 39,420 55,235
Taxation and social security 67,967 77,437
139,464 234,607
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 6,349
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 65 65
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mr David Payne 3,829 (49,071 ) 45,334 - 92
Ms Esther Martinez Tome 47,716 (57,715 ) 10,000 - -
11. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 25,600 80,000
Final Dividend of £393.85 (2024 - £800) per Ordinary Shares
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12. Reserves
This is a statutory, non-distributable reserve into which amounts have been trasnferred following the purchase of the company's own shares out of distributable profits. This took place in the 2024 accounting period
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