D&S Letting Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08905424

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	5		1,308,675		1,308,675
Investments	6		200		200

			1,308,875		1,308,875
CURRENT ASSETS
Debtors	7	1,528		690
Cash at bank and in hand		142,472		4,818

		144,000		5,508
Creditors: Amounts Falling Due Within One Year	8	(1,262,124 )		(1,147,746 )

NET CURRENT ASSETS (LIABILITIES)			(1,118,124 )		(1,142,238 )

TOTAL ASSETS LESS CURRENT LIABILITIES			190,751		166,637

PROVISIONS FOR LIABILITIES
Deferred Taxation			(25,710 )		(25,659 )

NET ASSETS			165,041		140,978

CAPITAL AND RESERVES
Called up share capital	9		200		200
Revaluation reserve	10		83,718		83,718
Profit and Loss Account			81,123		57,060

SHAREHOLDERS' FUNDS			165,041		140,978

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D&S Letting Services Limited

Balance Sheet (continued)

As At 31 March 2026

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.

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

Mrs S P Cliff

Director

10 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

D&S Letting Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08905424 . The registered office is C/O Cavalier Sheet Metal Works Limited, Greasley Street, Nottingham, NG6 8NG.

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 and is comprised of the rent receivable during the year.

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:

Fixtures & Fittings

25% straight line

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial investments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: NIL)

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D&S Letting Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Fixtures & Fittings
	£
Cost or Valuation
As at 1 April 2025	510

As at 31 March 2026	510

Depreciation
As at 1 April 2025	510

As at 31 March 2026	510

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Investment Property

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	1,308,675

If the investment properties had not been revalued they would have been included at the following historical cost:

	2026	2025
	£	£
Cost	1,199,298	1,199,298

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2025	200

As at 31 March 2026	200

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	200

As at 1 April 2025	200

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D&S Letting Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	525	525
Other debtors	1,003	165

	1,528	690

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Amounts owed to group undertakings	1,249,631	1,129,632
Other creditors	6,424	7,197
Taxation and social security	6,069	10,917

	1,262,124	1,147,746

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

10. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 April 2025	83,718	57,060
Profit for the year and total comprehensive income	-	367,919

Dividends paid	-	(343,856)

As at 31 March 2026	83,718	81,123

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