DTS East Limited - Filleted accounts

Registered number

06422772

DTS East Limited

Filleted Accounts

30 November 2025

DTS East Limited
Registered number:		06422772
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		52,596			66,467

Current assets
Stocks		45,756			45,010
Debtors	4	310,232			444,649
Cash at bank and in hand		101,895			77,105
		457,883			566,764

Creditors: amounts falling due within one year	5	(297,029)			(368,206)

Net current assets			160,854			198,558

Total assets less current liabilities			213,450			265,025

Creditors: amounts falling due after more than one year	6		(17,369)			(37,986)

Provisions for liabilities			(9,647)			(17,224)


Net assets			186,434			209,815

Capital and reserves
Called up share capital			2			2
Share premium			25,000			25,000
Profit and loss account			161,432			184,813

Shareholder's funds			186,434			209,815

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




T Wright
Director
Approved by the board on 27 August 2026

DTS East Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			12		12


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 December 2024	128,913		68,847		197,760
	Additions	4,775		-		4,775
	Disposals	-		(1,600)		(1,600)
	At 30 November 2025	133,688		67,247		200,935

	Depreciation
	At 1 December 2024	94,192		37,101		131,293
	Charge for the year	7,351		9,695		17,046
	At 30 November 2025	101,543		46,796		148,339

	Net book value
	At 30 November 2025	32,145		20,451		52,596
	At 30 November 2024	34,721		31,746		66,467


4	Debtors			2025		2024
£					£

	Trade debtors			290,665		432,778
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			(517)		-
	Sundry Prepayments			19,608		11,409
	Other debtors			476		462
				310,232		444,649


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			20,000		24,444
	Obligations under finance lease and hire purchase contracts			21,508		44,862
	Trade creditors			186,987		140,923
	Accruals			2,704		13,157
	Taxation and social security costs			48,994		126,149
	Other creditors			16,836		18,671
				297,029		368,206


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			17,369		17,369
	Other creditors			-		20,617
				17,369		37,986


7	Other information

	DTS East Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 11, Rapier Street
	Riverside Industrial Park
	Ipswich
	Suffolk
	IP2 8JX