REGISTERED NUMBER: 03647566 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

D.F.E. (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Certified Accountants' Report

7

DIRECTORS:

J D Burrows

Mrs E J Marstin

REGISTERED OFFICE:

Unit 2 Kensington Court

108 Manor Road

Wallington

Surrey

SM6 0DW

REGISTERED NUMBER:

03647566 (England and Wales)

ACCOUNTANTS:

A W Associates

Regus, Building 2

Guildford Business Park Road

Guildford

Surrey

GU2 8XG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

3,223

4,537

3,223

4,537

CURRENT ASSETS

Debtors

6

96,381

197,480

Cash at bank

695,691

641,259

792,072

838,739

CREDITORS

Amounts falling due within one year

7

342,961

463,287

NET CURRENT ASSETS

449,111

375,452

TOTAL ASSETS LESS CURRENT LIABILITIES

452,334

379,989

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

452,234

379,889

SHAREHOLDERS' FUNDS

452,334

379,989

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 27 July 2026 and were signed on its behalf by:

Mrs E J Marstin - Director

1.	STATUTORY INFORMATION

D.F.E. (UK) 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of five years.

Intangible assets

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

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

-

at variable rates on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

at variable rates on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

25,000

AMORTISATION

At 1 November 2024

and 31 October 2025

25,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

1,007

22,000

19,405

42,412

DEPRECIATION

At 1 November 2024

987

21,071

15,817

37,875

Charge for year

6

232

1,076

1,314

At 31 October 2025

993

21,303

16,893

39,189

NET BOOK VALUE

At 31 October 2025

14

697

2,512

3,223

At 31 October 2024

20

929

3,588

4,537

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

75,101

178,402

Other debtors

21,280

19,078

96,381

197,480

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

263,473

381,804

Amounts owed to group undertakings

-

8,049

Taxation and social security

70,875

63,552

Other creditors

8,613

9,882

342,961

463,287

8.	RELATED PARTY DISCLOSURES

The company's parent company is Furniture For Schools Limited, incorporated in England.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D.F.E. (UK) Limited for the year ended 31 October 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of D.F.E. (UK) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of D.F.E. (UK) Limited and state those matters that we have agreed to state to the Board of Directors of D.F.E. (UK) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that D.F.E. (UK) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of D.F.E. (UK) Limited. You consider that D.F.E. (UK) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of D.F.E. (UK) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

A W Associates

Regus, Building 2

Guildford Business Park Road

Guildford

Surrey

GU2 8XG

28 July 2026