REGISTERED NUMBER: 07591420 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Direct UK Deals Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T J Hodder

J D Loveridge

H L Turner

REGISTERED OFFICE:

Unit 24

Lynx Crescent

Weston-super-Mare

North Somerset

BS24 9DJ

REGISTERED NUMBER:

07591420 (England and Wales)

ACCOUNTANTS:

Capit All Accounting Limited

38 Pollard Road

Weston-super-Mare

North Somerset

BS24 7DT

FIXED ASSETS

Tangible assets

4

4,787

1,404

CURRENT ASSETS

Stocks

166,179

145,531

Debtors

5

339,768

241,798

Cash at bank

380,245

309,565

886,192

696,894

CREDITORS

Amounts falling due within one year

6

478,969

380,069

NET CURRENT ASSETS

407,223

316,825

TOTAL ASSETS LESS CURRENT LIABILITIES

412,010

318,229

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

412,008

318,227

SHAREHOLDERS' FUNDS

412,010

318,229

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 4 August 2026 and were signed on its behalf by:

T J Hodder - Director

J D Loveridge - Director

1.	STATUTORY INFORMATION

Direct UK Deals 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.

Plant and machinery etc

-

33% on cost and 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 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.

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 12 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 June 2025

3,928

9,834

13,762

Additions

4,447

-

4,447

At 31 May 2026

8,375

9,834

18,209

DEPRECIATION

At 1 June 2025

3,059

9,299

12,358

Charge for year

797

267

1,064

At 31 May 2026

3,856

9,566

13,422

NET BOOK VALUE

At 31 May 2026

4,519

268

4,787

At 31 May 2025

869

535

1,404

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

336,143

241,798

Other debtors

3,625

-

339,768

241,798

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade creditors

318,056

297,230

Taxation and social security

114,362

35,598

Other creditors

46,551

47,241

478,969

380,069

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

£

1,000,000

Ordinary A

.000001p

1

1

1,000,000

Ordinary B

.000001p

1

1

2

2

A Shareholder Resolution dated 28 May 2024 subdivided the original £1 ordinary A and B shares into 1,000,000 A and B shares of 0.000001p each.