REGISTERED NUMBER: 04168514 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Design At Source Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A G Bishop

S E Trett

SECRETARY:

A G Bishop

REGISTERED OFFICE:

Unit 3B1 Herbery Courtyard

Blackminster Business Park

Blackminster

Evesham

Worcestershire

WR11 7RE

REGISTERED NUMBER:

04168514 (England and Wales)

ACCOUNTANTS:

Attwoods

Chartered Certified Accountants

90-92 High Street

Evesham

Worcestershire

WR11 4EU

FIXED ASSETS

Tangible assets

4

29,654

43,138

CURRENT ASSETS

Stocks

75,000

75,000

Debtors

5

221,815

323,142

Cash at bank

1,699,851

1,622,849

1,996,666

2,020,991

CREDITORS

Amounts falling due within one year

6

185,986

363,938

NET CURRENT ASSETS

1,810,680

1,657,053

TOTAL ASSETS LESS CURRENT LIABILITIES

1,840,334

1,700,191

PROVISIONS FOR LIABILITIES

8,845

8,785

NET ASSETS

1,831,489

1,691,406

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,831,389

1,691,306

1,831,489

1,691,406

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by:

A G Bishop - Director

S E Trett - Director

1.	STATUTORY INFORMATION

Design At Source 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.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

14,331

49,664

63,995

Additions

-

3,166

3,166

Disposals

-

(14,588

)

(14,588

)

At 31 December 2025

14,331

38,242

52,573

DEPRECIATION

At 1 January 2025

4,925

15,932

20,857

Charge for year

1,881

10,038

11,919

Eliminated on disposal

-

(9,857

)

(9,857

)

At 31 December 2025

6,806

16,113

22,919

NET BOOK VALUE

At 31 December 2025

7,525

22,129

29,654

At 31 December 2024

9,406

33,732

43,138

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

215,129

313,183

Other debtors

1,000

1,000

Prepayments

5,686

8,959

221,815

323,142

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

-

96

Taxation

106,051

238,382

Social security and other taxes

42

2,458

VAT

19,149

71,959

Pensions

510

496

Directors' current accounts

58,392

48,797

Accrued expenses

1,842

1,750

185,986

363,938