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Registered Number: 15676764
England and Wales

 

 

 

D & S CAPITAL LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2025

End date: 30 April 2026
Directors Kit Ying CHENG
Qing XU
Registered Number 15676764
Registered Office 128 CITY ROAD
LONDON UNITED KINGDOM
EC1V 2NX
Accountants MSSK Corporate Consultancy (UK) Limited
12 Hop Garden Way
Ash
Surrey
Gu12 6FN
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 30 April 2026.
Principal activities
The company's principal activity during the year was leasing of properties.
Directors
The directors who served the company throughout the year were as follows:
Kit Ying CHENG
Qing XU
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Kit Ying CHENG
Director
----------------------------------
Qing XU
Director

Date approved: 17 September 2026
2
 
 
Notes
 
2026
£
  2025
£
Fixed assets      
Tangible fixed assets 3 285,406    285,406 
285,406    285,406 
Current assets      
Debtors 4 28,462    15,120 
Cash at bank and in hand 1,734    723 
30,196    15,843 
Creditors: amount falling due within one year 5 (302,474)   (307,585)
Net current assets (272,278)   (291,742)
 
Total assets less current liabilities 13,128    (6,336)
Net assets 13,128    (6,336)
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 13,126    (6,338)
Shareholders' funds 13,128    (6,336)
 


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

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 17 September 2026 and were signed on its behalf by:


-------------------------------
Kit Ying CHENG
Director
-------------------------------
Qing XU
Director
3
General Information
D & S CAPITAL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15676764, registration address 128 CITY ROAD, LONDON UNITED KINGDOM, EC1V 2NX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of trade discounts.
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
2.

Average number of employees

Average number of employees during the year was 0 (2025 : 0).
3.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 May 2025 -    - 
Additions 285,406    285,406 
Disposals -    - 
At 30 April 2026 285,406    285,406 
Depreciation
At 01 May 2025 -    - 
Charge for year -    - 
On disposals -    - 
At 30 April 2026 -    - 
Net book values
Closing balance as at 30 April 2026 285,406    285,406 
Opening balance as at 01 May 2025 285,406    285,406 


4.

Debtors: amounts falling due within one year

2026
£
  2025
£
Prepayments & Accrued Income 28,462    15,120 
28,462    15,120 

5.

Creditors: amount falling due within one year

2026
£
  2025
£
Corporation Tax 3,079    0 
Accrued Expenses 480    0 
Other Creditors (1)   0 
Directors' Current Accounts 298,916    307,585 
302,474    307,585 

4