REGISTERED NUMBER: 06238665 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

DESIGN AND SOFTWARE SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr Akhlaq Rahman Choudhury

REGISTERED OFFICE:

LIVERPOOL SCIENCE PARK (IC1)

MOUNT PLEASANT

LIVERPOOL

Merseyside

L3 5TF

REGISTERED NUMBER:

06238665 (England and Wales)

ACCOUNTANTS:

DBS Corporate Accountants

Suite 4102, Charlotte House

Queens Dock Business Centre

67-83 Norfolk Street

Liverpool

Merseyside

L1 0BG

FIXED ASSETS

Tangible assets

4

9,957

12,345

CURRENT ASSETS

Stocks

-

10,641

Debtors

5

1,449

29,098

Cash at bank and in hand

329

5,650

1,778

45,389

CREDITORS

Amounts falling due within one year

6

21,204

26,942

NET CURRENT (LIABILITIES)/ASSETS

(19,426

)

18,447

TOTAL ASSETS LESS CURRENT LIABILITIES

(9,469

)

30,792

CREDITORS

Amounts falling due after more than one year

7

(1,013

)

(5,014

)

PROVISIONS FOR LIABILITIES

(1,892

)

(2,346

)

NET (LIABILITIES)/ASSETS

(12,374

)

23,432

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(12,474

)

23,332

(12,374

)

23,432

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 28 November 2025 and were signed by:

Mr Akhlaq Rahman Choudhury - Director

1.	STATUTORY INFORMATION

DESIGN AND SOFTWARE SOLUTIONS 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 amounts derived from the services provided by the company falling within its ordinary activities, excluding discounts, rebates, value added tax and other sales taxes.

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

-

20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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 NIL (2024 - 2 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

23,675

Additions

2,214

At 28 February 2025

25,889

DEPRECIATION

At 1 March 2024

11,330

Charge for year

4,602

At 28 February 2025

15,932

NET BOOK VALUE

At 28 February 2025

9,957

At 29 February 2024

12,345

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

-

27,648

Other debtors

1,449

1,450

1,449

29,098

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans and overdrafts

9,613

3,903

Trade creditors

213

(160

)

Taxation and social security

111

22,298

Other creditors

11,267

901

21,204

26,942

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans

1,013

5,014

8.	GOING CONCERN

The director states that the accounts have been prepared on the going concern basis. The director has funded the business personally during its recent trading period; during which the company incurred a number of one-off costs.

Directors will continue to fund the business personally and ensure costs and liabilities are met.