DS Trainers Limited

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

Registered number: SC549608

		31 December 2025		31 December 2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	6,570		20,250

		6,570		20,250
Creditors: Amounts Falling Due Within One Year	5	(87,590 )		(83,034 )

NET CURRENT ASSETS (LIABILITIES)			(81,020 )		(62,784 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(81,020 )		(62,784 )

Creditors: Amounts Falling Due After More Than One Year	6		(15,583 )		(11,911 )

NET LIABILITIES			(96,603 )		(74,695 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(96,703 )		(74,795 )

SHAREHOLDERS' FUNDS			(96,603)		(74,695)

For the year ending 31 December 2025 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 Qaiser Beg

Director

17/09/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

DS Trainers Limited is a private company, limited by shares, incorporated in Scotland, registered number SC549608 . The registered office is 33 Tinto Road, Glasgow, G43 2AH.

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. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. 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.

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: 3)

4. Stocks

	31 December 2025	31 December 2024
	£	£
Finished goods	6,570	20,250

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DS Trainers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Bank loans and overdrafts	23,434	24,819
Other loans	6,511	9,747
Corporation tax	3,059	2,541
Other taxes and social security	183	489
VAT	451	2,030
Other creditors	13,500	12,471
Accruals and deferred income	550	610
Director's loan account	39,902	30,327

	87,590	83,034

6. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025	31 December 2024
	£	£
Bank loans	15,583	11,911

7. Share Capital

	31 December 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	100	100

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