REGISTERED NUMBER: 08376763 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

D S Motortech Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Cuming

D Britton

REGISTERED OFFICE:

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

REGISTERED NUMBER:

08376763 (England and Wales)

ACCOUNTANTS:

Bennett Kirkhope Smith

Chartered Certified Accountants

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

FIXED ASSETS

Tangible assets

4

88,079

101,698

CURRENT ASSETS

Stocks

4,700

6,250

Debtors

5

94,721

70,459

Cash at bank and in hand

54,187

93,720

153,608

170,429

CREDITORS

Amounts falling due within one year

6

92,052

132,694

NET CURRENT ASSETS

61,556

37,735

TOTAL ASSETS LESS CURRENT LIABILITIES

149,635

139,433

CREDITORS

Amounts falling due after more than one year

7

(22,347

)

(34,824

)

PROVISIONS FOR LIABILITIES

9

(18,702

)

(23,924

)

NET ASSETS

108,586

80,685

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

108,486

80,585

SHAREHOLDERS' FUNDS

108,586

80,685

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 28 May 2026 and were signed on its behalf by:

S Cuming - Director

D Britton - Director

1.	STATUTORY INFORMATION

D S Motortech 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.

Tangible fixed assets

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

Improvements to property

-

Over the term of the lease

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

55,346

183,766

912

3,153

243,177

Additions

-

3,995

-

416

4,411

At 31 August 2025

55,346

187,761

912

3,569

247,588

DEPRECIATION

At 1 September 2024

33,086

106,245

675

1,473

141,479

Charge for year

5,570

12,128

59

273

18,030

At 31 August 2025

38,656

118,373

734

1,746

159,509

NET BOOK VALUE

At 31 August 2025

16,690

69,388

178

1,823

88,079

At 31 August 2024

22,260

77,521

237

1,680

101,698

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

90

510

S.D.G. Building Limited

54,206

39,602

Sundry debtors

3,364

200

Directors' current accounts

21,601

16,253

Tax

7,290

5,485

Social security and other tax

1,601

-

Prepayments

6,569

8,409

94,721

70,459

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

12,212

11,423

Trade creditors

18,075

25,863

Corporation tax

12,308

47,278

Social security and other taxes

-

6,582

VAT

17,275

17,300

Other creditors

5,144

5,144

Directors' current accounts

799

1,438

Accrued expenses

26,239

17,666

92,052

132,694

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans due one to two

years

13,391

12,525

Bank loans due two to five years

8,956

22,299

22,347

34,824

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Bank loans

34,559

46,247

The bank loan is secured by means of a fixed and floating charge over all present and future assets of the company, by personal guarantees given by the current directors of D S Motortech Limited and by a secondary charge over the freehold property owned by a connected company, S.D.G. Building Limited.

The hire purchase creditor is secured on the asset to which it relates.

9.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

18,702

23,924

Deferred

tax

£

Balance at 1 September 2024

23,924

Credit to Statement of Income and Retained Earnings during year

(5,222

)

Balance at 31 August 2025

18,702

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£1

100

100

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

S Cuming

Balance outstanding at start of year

16,253

3,077

Amounts advanced

5,348

13,176

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

21,601

16,253

12.	ULTIMATE CONTROLLING PARTY