DFSA Repairs Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the director on the preparation of the unaudited statutory accounts of DFSA Repairs Ltd for the year ended 30 April 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DFSA Repairs Ltd which comprise the Profit and Loss Account, the 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 http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of DFSA Repairs Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of DFSA Repairs Ltd and state those matters that we have agreed to state to the director of DFSA Repairs Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DFSA Repairs Ltd and its director as a body for our work or for this report.

It is your duty to ensure that DFSA Repairs Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of DFSA Repairs Ltd . You consider that DFSA Repairs Ltd 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 accounts of DFSA Repairs Ltd . 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 financial statements.

CKR

24 August 2026

C K R

Chartered Certified Accountants

CKR House

70 East Hill

Dartford

Kent

DA1 1RZ

Page 1

Page 2

DFSA Repairs Ltd

Balance Sheet

As At 30 April 2026

Balance Sheet

Registered number: 12468954

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		18,920		23,291

			18,920		23,291
CURRENT ASSETS
Debtors	5	3,489		33,836
Cash at bank and in hand		115,945		98,660

		119,434		132,496
Creditors: Amounts Falling Due Within One Year	6	(50,260 )		(48,000 )

NET CURRENT ASSETS (LIABILITIES)			69,174		84,496

TOTAL ASSETS LESS CURRENT LIABILITIES			88,094		107,787

NET ASSETS			88,094		107,787

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			87,994		107,687

SHAREHOLDERS' FUNDS			88,094		107,787

Page 2

Page 3

DFSA Repairs Ltd

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Darren Coleman

Director

24 August 2026

The notes on pages 4 to 5 form part of these financial statements.

Page 3

Page 4

DFSA Repairs Ltd

Notes to the Financial Statements

For The Year Ended 30 April 2026

Notes to the Financial Statements

1. General Information

DFSA Repairs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12468954 . The registered office is C K R House, 70 East Hill, Dartford, Kent, DA1 1RZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance basis
Motor Vehicles	25% reducing balance basis
Computer Equipment	25% reducing balance basis

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 May 2025	7,500	29,100	1,774	38,374
Additions	-	12,250	-	12,250
Disposals	-	(11,600 )	-	(11,600 )

As at 30 April 2026	7,500	29,750	1,774	39,024

Depreciation
As at 1 May 2025	1,715	12,328	1,040	15,083
Provided during the period	1,752	3,403	184	5,339
Disposals	-	(318 )	-	(318 )

As at 30 April 2026	3,467	15,413	1,224	20,104

...CONTINUED

Page 4

Page 5

DFSA Repairs Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

Net Book Value
As at 30 April 2026	4,033	14,337	550	18,920

As at 1 May 2025	5,785	16,772	734	23,291

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	31,974
Prepayments and accrued income	3,489	1,862

	3,489	33,836

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	2,056	721
Corporation tax	27,314	24,849
Other taxes and social security	812	833
VAT	11,304	13,080
Net wages	3,138	3,192
Accruals and deferred income	5,300	5,300
Director's loan account	336	25

	50,260	48,000

7. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

8. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	108,000	92,300

Page 5