DF Soft Furnishing Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10225185

DF Soft Furnishing Ltd

Filleted Unaudited Financial Statements

Year ended

31 July 2025

DF Soft Furnishing Ltd

Financial Statements

Year ended 31 July 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

DF Soft Furnishing Ltd

Statement of Financial Position

31 July 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		30,112		43,310

Current assets

Stocks		5,400	5,000
Debtors	6	87,976	83,847
Cash at bank and in hand		801	5,805
		--------	--------
		94,177	94,652

Creditors: amounts falling due within one year	7	82,547		93,978
		--------		--------
Net current assets			11,630		674
			--------		--------
Total assets less current liabilities			41,742		43,984

Creditors: amounts falling due after more than one year	8		68,304		44,671

Provisions	–	373
	--------	--------
Net liabilities	( 26,562)	( 1,060)
	--------	--------

DF Soft Furnishing Ltd

Statement of Financial Position (continued)

31 July 2025

	2025		2024
Note	£	£	£	£

Capital and reserves

Called up share capital	9	100	100
Profit and loss account		( 26,662)	( 1,160)
		--------	-------
Shareholders deficit		( 26,562)	( 1,060)
		--------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 July 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 5 October 2026 , and are signed on behalf of the board by:

C D Dancer-Farren	L Dancer-Farren
Director	Director

Company registration number: 10225185

DF Soft Furnishing Ltd

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4 Church Green East, Redditch, Worcs, B98 9BT. The company trades from 6 Eachway, Rubery, Birmingham, B45 9DQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when goods are physically delivered to the customer. Where a service is incomplete at the year end, turnover represents the value of the service provided to that date based on an appropriate proportion of the total expected consideration at completion. The value of incomplete services is recorded as accrued income and included as part of debtors.

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into, either as financial assets, financial liabilities or equity interests. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 August 2024	86,994	3,589	90,583
Additions	4,992	–	4,992
Disposals	( 14,495)	–	( 14,495)
	--------	-------	--------
At 31 July 2025	77,491	3,589	81,080
	--------	-------	--------
Depreciation
At 1 August 2024	44,703	2,570	47,273
Charge for the year	9,782	254	10,036
Disposals	( 6,341)	–	( 6,341)
	--------	-------	--------
At 31 July 2025	48,144	2,824	50,968
	--------	-------	--------
Carrying amount
At 31 July 2025	29,347	765	30,112
	--------	-------	--------
At 31 July 2024	42,291	1,019	43,310
	--------	-------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	49,769	65,899
Other debtors	38,207	17,948
	--------	--------
	87,976	83,847
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	23,557	7,800
Trade creditors	29,976	43,934
Social security and other taxes	15,357	20,954
Barclaycard	684	–
Other creditors	12,973	21,290
	--------	--------
	82,547	93,978
	--------	--------

Other creditors include hire purchase creditors of £6,718 (2024 £15,061) which are secured on the assets concerned.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	61,027	22,333
Other creditors	7,277	22,338
	--------	--------
	68,304	44,671
	--------	--------

Other creditors include hire purchase creditors of £7,277 (2024 £22,338) which are secured on the assets concerned.

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

10. Directors' advances, credits and guarantees

At the start of the year advances to directors from the company totalled £ 14,344 . During the year there were further advances of £ 44,925 . Repayments of £ 32,394 were made and the balance at the period end was £ 26,875 . The advances were made interest free and are repayable on demand.