1 April 2025 false Taxfiler 2024.6 3787396business:PrivateLimitedCompanyLtd2025-04-012026-03-31 37873962025-03-31 37873962025-04-012026-03-31 3787396business:AuditExemptWithAccountantsReport2025-04-012026-03-31 3787396business:FilletedAccounts2025-04-012026-03-31 37873962026-03-31 3787396business:Director12025-04-012026-03-31 3787396business:Director22025-04-012026-03-31 3787396business:RegisteredOffice2025-04-012026-03-31 37873962025-03-31 3787396core:WithinOneYear2026-03-31 3787396core:WithinOneYear2025-03-31 3787396core:ShareCapitalcore:PreviouslyStatedAmount2026-03-31 3787396core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 3787396core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-03-31 3787396core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 3787396core:PreviouslyStatedAmount2026-03-31 3787396core:PreviouslyStatedAmount2025-03-31 3787396business:SmallEntities2025-04-012026-03-31 3787396countries:EnglandWales2025-04-012026-03-31 3787396core:LandBuildings2025-04-012026-03-31 3787396core:PlantMachinery2025-04-012026-03-31 3787396core:FurnitureFittings2025-04-012026-03-31 3787396core:Goodwill2025-03-31 3787396core:Goodwill2025-04-012026-03-31 3787396core:Goodwill2026-03-31 3787396core:PlantMachinery2025-03-31 3787396core:FurnitureFittings2025-03-31 3787396core:PlantMachinery2026-03-31 3787396core:FurnitureFittings2026-03-31 37873962024-04-012025-03-31 iso4217:GBP xbrli:pure
Company Registration No. 3787396 (England and Wales)
D S A Products Limited Unaudited accounts for the year ended 31 March 2026
D S A Products Limited Unaudited accounts Contents
Page
- 2 -
D S A Products Limited Company Information for the year ended 31 March 2026
Directors
Mr M Skilton Mrs A J Skilton
Company Number
3787396 (England and Wales)
Registered Office
Unit B Henfield Business Park Henfield West Sussex BN5 9SL
Accountants
Keymer Haslam & Co 4/6 Church Road Burgess Hill West Sussex RH15 9AE
- 3 -
D S A Products Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
55,000 
20,000 
Tangible assets
43,254 
49,359 
98,254 
69,359 
Current assets
Inventories
50,000 
50,000 
Debtors
135,531 
143,090 
Cash at bank and in hand
338,982 
237,888 
524,513 
430,978 
Creditors: amounts falling due within one year
(123,468)
(50,163)
Net current assets
401,045 
380,815 
Total assets less current liabilities
499,299 
450,174 
Provisions for liabilities
Deferred tax
(24,563)
(12,168)
Net assets
474,736 
438,006 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
474,636 
437,906 
Shareholders' funds
474,736 
438,006 
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by
Mr M Skilton Director Company Registration No. 3787396
- 4 -
D S A Products Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
D S A Products Limited is a private company, limited by shares, registered in England and Wales, registration number 3787396. The registered office is Unit B, Henfield Business Park, Henfield, West Sussex, BN5 9SL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
20% Straight Line
Plant & machinery
20% Straight Line
Fixtures & fittings
20% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
- 5 -
D S A Products Limited Notes to the Accounts for the year ended 31 March 2026
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2025
87,000 
Additions
50,000 
At 31 March 2026
137,000 
Amortisation
At 1 April 2025
67,000 
Charge for the year
15,000 
At 31 March 2026
82,000 
Net book value
At 31 March 2026
55,000 
At 31 March 2025
20,000 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
314,807 
74,995 
389,802 
Disposals
(4,175)
- 
(4,175)
At 31 March 2026
310,632 
74,995 
385,627 
Depreciation
At 1 April 2025
272,179 
68,264 
340,443 
Charge for the year
4,077 
2,028 
6,105 
On disposals
(4,175)
- 
(4,175)
At 31 March 2026
272,081 
70,292 
342,373 
Net book value
At 31 March 2026
38,551 
4,703 
43,254 
At 31 March 2025
42,628 
6,731 
49,359 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
131,492 
139,219 
Other debtors
4,039 
3,871 
135,531 
143,090 
- 6 -
D S A Products Limited Notes to the Accounts for the year ended 31 March 2026
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
38,394 
47,116 
Trade creditors
26,093 
20,845 
Taxes and social security
82,045 
78,411 
Loans from directors
(32,321)
(102,372)
Accruals
9,257 
6,163 
123,468 
50,163 
8
Transactions with related parties
At 31 March 2026 the company was owed by its directors £32,321 (2025 £102,372) and this is included in debtors.
9
Average number of employees
During the year the average number of employees was 7 (2025: 7).
- 7 -