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COMPANY REGISTRATION NUMBER: 10462756

D'Sa and Associates Limited

Filleted Unaudited Financial Statements

31 March 2026

D'Sa and Associates Limited

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £ | £

Current assets

Debtors | 5 | 150 |  | 5,030
Cash at bank and in hand | 9,911 |  | 2,248
| -------- |  | -------
| 10,061 |  | 7,278

Creditors: amounts falling due within one year | 6 | 10,471 |  | 7,901
| -------- |  | -------
Net current liabilities |  | 410 | 623
|  | ---- | ----
Total assets less current liabilities |  | ( 410) | ( 623)

Creditors: amounts falling due after more than one year | 7 |  | – | 649
|  | ---- | -------
Net liabilities |  | ( 410) | ( 1,272)
|  | ---- | -------

Capital and reserves

Called up share capital |  | 110 | 110
Profit and loss account |  | ( 520) | ( 1,382)
|  | ---- | -------
Shareholders deficit |  | ( 410) | ( 1,272)
|  | ---- | -------

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.
For the year ending 31 March 2026 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

D'Sa and Associates Limited

Statement of Financial Position (continued)

31 March 2026
These financial statements were approved by the board of directors and authorised for issue on 6 July 2026 , and are signed on behalf of the board by:

Mr G D'Sa |
Director |

Company registration number: 10462756

D'Sa and Associates Limited

Notes to the Financial Statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Godalming Business Centre, Woolsack Way, Godalming Surrey, GU7 1XW, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 has net liabilities of £410 (2025: £1,272). The shareholders have agreed to meet the company's liabilities as they fall due.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).
5. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 150 | 5,030
| ---- | -------

6. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | – | 3,536
Trade creditors | 46 | –
Corporation tax | 1,559 | 102
Other creditors | 8,866 | 4,263
| -------- | -------
| 10,471 | 7,901
| -------- | -------

7. Creditors: amounts falling due after more than one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | – | 649
| ---- | ----