Registration number: 03633438

Direct Mole Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

Direct Mole Limited

Company Information

Directors

DJ Jones C Jones

Company secretary

C Jones

Registered office

Silver Rose Unit 21 East Lodge Village East Lodge Lane Enfield England EN2 8AS

Accountants

Paul Winston Limited Chartered AccountantsSilver Rose Unit 21 East Lodge Village East Lodge Lane Enfield EN2 8AS

Direct Mole Limited

(Registration number: 03633438)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
fixed assets
tangible assets	4	12,208	27,835
Current assets
Debtors	5	1,781,325	1,732,766
Cash at bank and in hand		1,414,951	1,075,119
		3,196,276	2,807,885
Creditors: Amounts falling due within one year	6	(2,295,254)	(1,926,795)
Net current assets		901,022	881,090
Total assets less current liabilities		913,230	908,925
Creditors: Amounts falling due after more than one year	6	-	(701)
Net assets		913,230	908,224
capital and reserves
Called up share capital	7	350	350
Profit and loss account		912,880	907,874
Shareholders' funds		913,230	908,224

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 October 2026 and signed on its behalf by:
 

......................................... DJ Jones Director

Direct Mole Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Silver Rose Unit 21 East Lodge Village
East Lodge Lane
Enfield
EN2 8AS
England

These financial statements were authorised for issue by the Board on 2 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Direct Mole Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	1/3rd on cost
Office equipment	25% on net book value
Plant and machinery	25% on net book value
Motor vehicles	25% on net book value

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Direct Mole Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 4).

Direct Mole Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 October 2024	77,094	54,290	131,384
Disposals	-	(27,395)	(27,395)
At 30 September 2025	77,094	26,895	103,989
Depreciation
At 1 October 2024	72,162	31,387	103,549
Charge for the year	1,233	2,837	4,070
Eliminated on disposal	-	(15,838)	(15,838)
At 30 September 2025	73,395	18,386	91,781
Carrying amount
At 30 September 2025	3,699	8,509	12,208
At 30 September 2024	4,932	22,903	27,835

5

Debtors

Current	2025 £	2024 £
Trade debtors	329,325	267,766
Prepayments	1,152,000	1,165,000
Other debtors	300,000	300,000
	1,781,325	1,732,766

6

Creditors

Creditors: amounts falling due within one year

Direct Mole Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

	Note	2025 £	2024 £
Due within one year
trade creditors		732,716	1,021,662
Taxation and social security		464,306	253,342
Other creditors		483,525	119,629
Directors' loan accounts		614,707	532,162
		2,295,254	1,926,795
Due after one year
Loans and borrowings		-	701

Direct Mole Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary J of £1 each	100	100	100	100
Ordinary C of £1 each	100	100	100	100
Ordinary D of £1 each	50	50	50	50
Ordinary H of £1 each	50	50	50	50
Ordinary N of £1 each	50	50	50	50
	350	350	350	350

8	Related party transactions

Direct Mole Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	12,473	12,499