REGISTERED NUMBER: 06071296 (England and Wales)

DSNM LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D M Store

Mrs A K Store

M Amy

Ms A J Humby

SECRETARY:

Ms A J Humby

REGISTERED OFFICE:

Longmoor Farm Buildings

Cranbury Park

Otterbourne

Winchester

Hampshire

SO21 2RH

REGISTERED NUMBER:

06071296 (England and Wales)

BANKERS:

National Westminster Bank Plc

416 Bitterne Street

Bitterne Village

Southampton

SO18 1DT

FIXED ASSETS

Intangible assets

4

366,979

326,312

Tangible assets

5

168,515

159,344

Investments

6

11

1

535,505

485,657

CURRENT ASSETS

Debtors

7

801,707

638,158

Cash at bank

336,758

295,519

1,138,465

933,677

CREDITORS

Amounts falling due within one year

8

(1,326,069

)

(1,042,558

)

NET CURRENT LIABILITIES

(187,604

)

(108,881

)

TOTAL ASSETS LESS CURRENT LIABILITIES

347,901

376,776

CREDITORS

Amounts falling due after more than one year

9

(161,214

)

(236,575

)

PROVISIONS FOR LIABILITIES

(132,247

)

(114,136

)

NET ASSETS

54,440

26,065

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

53,440

25,065

SHAREHOLDERS' FUNDS

54,440

26,065

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 20 July 2026 and were signed on its behalf by:

D M Store - Director

1.	STATUTORY INFORMATION

DSNM 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 FRS 102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and far view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After the initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

In the year the directors determined based on their use of the assets that the useful life of the intangible additions should be extended from 4 years to 5 years. As a result the amortisation rate has been updated.

Had the amortisation rate not been updated the amortisation rate fro the year would have been £47,490 higher and the deferred tax charge would be £11,872 lower.

Tangible fixed assets

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

Fixtures, fittings and equipment

-

25% Reducing balance

Office improvements

-

5% Reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings and associates are valued at cost less any accumulated impairment losses.

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.

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their useful economic lives.

If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

Financial assets

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities

Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments

Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2025 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

1,013,970

Additions

148,970

At 31 March 2026

1,162,940

AMORTISATION

At 1 April 2025

687,658

Charge for year

108,303

At 31 March 2026

795,961

NET BOOK VALUE

At 31 March 2026

366,979

At 31 March 2025

326,312

5.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

Motor

Office

equipment

vehicles

improvements

Totals

£

£

£

£

COST

At 1 April 2025

383,924

7,904

140,660

532,488

Additions

34,537

-

27,940

62,477

Disposals

(20,707

)

(7,904

)

(3,227

)

(31,838

)

At 31 March 2026

397,754

-

165,373

563,127

DEPRECIATION

At 1 April 2025

300,563

7,904

64,677

373,144

Charge for year

39,769

-

5,995

45,764

Eliminated on disposal

(15,041

)

(7,904

)

(1,351

)

(24,296

)

At 31 March 2026

325,291

-

69,321

394,612

NET BOOK VALUE

At 31 March 2026

72,463

-

96,052

168,515

At 31 March 2025

83,361

-

75,983

159,344

6.	FIXED ASSET INVESTMENTS

Interest in

Shares in

other

group

participating

undertakings

interests

Totals

£

£

£

COST

At 1 April 2025

1

-

1

Additions

-

212,457

212,457

Impairments

-

(212,447

)

(212,447

)

At 31 March 2026

1

10

11

NET BOOK VALUE

At 31 March 2026

1

10

11

At 31 March 2025

1

-

1

7.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

519,082

412,795

Other debtors

254,852

197,590

773,934

610,385

Amounts falling due after more than one year:

Other debtors

27,773

27,773

Aggregate amounts

801,707

638,158

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

10,000

40,000

Trade creditors

568,423

541,817

Taxation and social security

399,552

225,842

Other creditors

348,094

234,899

1,326,069

1,042,558

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

10,000

Other creditors

161,214

226,575

161,214

236,575

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

10,000

50,000

The above liabilities are secured by way of fixed and floating charge over the company's assets.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, advances totalling £128,113 (2025: £9,026) were made to the company's directors. £69,990 (2025: £46,881) was repaid prior to the year- end. The balance owed from the directors to the company at the year-end was £58,901 (2025: £778).

The above amounts are interest free and were repaid prior to the approval of these accounts.