REGISTERED NUMBER: 08405635 (England and Wales)

Financial Statements for the Year Ended 31 January 2026

for

Domestic Appliance Specialists Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

S D James

REGISTERED OFFICE:

114-116 School Road

Tilehurst

Reading

Berkshire

RG31 5AX

REGISTERED NUMBER:

08405635 (England and Wales)

ACCOUNTANTS:

Geoffrey Cole & Co

4 Reading Road

Pangbourne

Reading

Berkshire

RG8 7LY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

40,427

4,049

40,427

4,049

CURRENT ASSETS

Stocks

1,096

19,200

Debtors

6

120,131

124,244

Cash at bank and in hand

79,404

105,568

200,631

249,012

CREDITORS

Amounts falling due within one year

7

118,173

108,933

NET CURRENT ASSETS

82,458

140,079

TOTAL ASSETS LESS CURRENT LIABILITIES

122,885

144,128

CREDITORS

Amounts falling due after more than one year

8

21,824

2,646

NET ASSETS

101,061

141,482

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

101,059

141,480

SHAREHOLDERS' FUNDS

101,061

141,482

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 October 2026 and were signed by:

S D James - Director

1.	STATUTORY INFORMATION

Domestic Appliance Specialists Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

10% on cost

Plant and machinery etc

-

33% on cost and 25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

800

Disposals

(800

)

At 31 January 2026

-

AMORTISATION

At 1 February 2025

800

Eliminated on disposal

(800

)

At 31 January 2026

-

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

-

25,340

25,340

Additions

5,394

41,387

46,781

Disposals

-

(18,541

)

(18,541

)

At 31 January 2026

5,394

48,186

53,580

DEPRECIATION

At 1 February 2025

-

21,291

21,291

Charge for year

157

7,419

7,576

Eliminated on disposal

-

(15,714

)

(15,714

)

At 31 January 2026

157

12,996

13,153

NET BOOK VALUE

At 31 January 2026

5,237

35,190

40,427

At 31 January 2025

-

4,049

4,049

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

35,391

At 31 January 2026

35,391

DEPRECIATION

Charge for year

6,462

At 31 January 2026

6,462

NET BOOK VALUE

At 31 January 2026

28,929

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

108,194

90,533

Other debtors

11,937

33,711

120,131

124,244

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

2,646

6,245

Hire purchase contracts (see note 9)

6,792

-

Trade creditors

39,136

46,725

Taxation and social security

31,648

30,768

Other creditors

37,951

25,195

118,173

108,933

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

2,646

Hire purchase contracts (see note 9)

21,824

-

21,824

2,646

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

6,792

-

Between one and five years

21,824

-

28,616

-

Non-cancellable

operating leases

2026

2025

£

£

Within one year

16,000

29,898

Between one and five years

16,000

58,666

32,000

88,564

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As at 31 January 2026, the company was owed £5,955 (2025: £9,921) by S James, a director. This amount is interest free and repayable on demand.