D. S. Motor Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04575877 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

D. S. Motor Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P Streather

Mrs E K Bliss

SECRETARY:

Ms P M Streather

REGISTERED OFFICE:

First Floor

7 Marina Court

Maple Drive

Hinckley

LE10 3BF

REGISTERED NUMBER:

04575877 (England and Wales)

ACCOUNTANTS:

Gopsall Services Limited

First Floor

7 Marina Court

Maple Drive

Hinckley

LE10 3BF

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

25,928

24,141

25,928

24,141

CURRENT ASSETS

Stocks

1,000

Debtors

6

10,929

19,216

Cash at bank and in hand

59,362

53,019

71,291

73,235

CREDITORS

Amounts falling due within one year

7

47,240

50,918

NET CURRENT ASSETS

24,051

22,317

TOTAL ASSETS LESS CURRENT
LIABILITIES

49,979

46,458

CREDITORS

Amounts falling due after more than one
year

8

-

3,332

PROVISIONS FOR LIABILITIES

6,360

5,670

CAPITAL AND RESERVES

Called up share capital

150

Retained earnings

43,469

37,306

43,619

37,456

49,979

46,458

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 directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2026 and were signed on its behalf by:

Mrs E K Bliss - Director

1.	STATUTORY INFORMATION

D. S. Motor Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Plant and machinery etc

-

25% on reducing balance, 15% on reducing balance and 10% on reducing balance

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 Profit and Loss Account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

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 4 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

30,000

AMORTISATION

At 1 February 2025

and 31 January 2026

30,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

COST

At 1 February 2025

6,215

68,690

4,144

18,446

97,495

Additions

-

4,507

2,380

-

6,887

At 31 January 2026

6,215

73,197

6,524

18,446

104,382

DEPRECIATION

At 1 February 2025

6,205

52,293

2,731

12,125

73,354

Charge for year

3

3,135

381

1,581

5,100

At 31 January 2026

6,208

55,428

3,112

13,706

78,454

NET BOOK VALUE

At 31 January 2026

7

17,769

3,412

4,740

25,928

At 31 January 2025

10

16,397

1,413

6,321

24,141

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

1,794

1,404

Other debtors

1,366

Directors' current accounts

6,472

16,092

Prepayments

1,297

354

10,929

19,216

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Bank loans and overdrafts

9,571

11,133

Trade creditors

8,829

5,286

Tax

14,831

22,880

Social security and other taxes

12,436

10,495

Accrued expenses

1,573

1,124

47,240

50,918

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

Bank loans - 1-2 years

-

3,332

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

P Streather

Balance outstanding at start of year

16,091

5,582

Amounts advanced

43,767

83,645

Amounts repaid

(53,386

)

(73,136

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

6,472

16,091