DTS Trading Limited - Accounts to registrar (filleted) - small 18.1

REGISTERED NUMBER: 08065330 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2017

for

DTS Trading Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J LIU

SECRETARY:

T Wang

REGISTERED OFFICE:

Cranmore Place

Cranmore Drive

Shirley

Solihull

B90 4RZ

REGISTERED NUMBER:

08065330 (England and Wales)

ACCOUNTANTS:

Apex Business Management (UK) Limited

400 Thames Valley Park Drive

Thames Valley Park

Reading

Berkshire

RG6 1PT

FIXED ASSETS

Tangible assets

4

2,171

5,673

Investments

5

11,001

11,000

13,172

16,673

CURRENT ASSETS

Debtors

6

745,716

194,818

Cash at bank

35,494

40,334

781,210

235,152

CREDITORS

Amounts falling due within one year

7

212,965

32,871

NET CURRENT ASSETS

568,245

202,281

TOTAL ASSETS LESS CURRENT LIABILITIES

581,417

218,954

CREDITORS

Amounts falling due after more than one year

8

305,944

-

NET ASSETS

275,473

218,954

CAPITAL AND RESERVES

Called up share capital

200,000

200,000

Retained earnings

75,473

18,954

SHAREHOLDERS' FUNDS

275,473

218,954

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2017 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 of Part 15 of the Companies Act 2006 relating to small companies.

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 on 27 June 2018 and were signed by:

J LIU - Director

1.	STATUTORY INFORMATION

DTS Trading 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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.

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 cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2016

15,783

Additions

591

At 30 September 2017

16,374

DEPRECIATION

At 1 October 2016

10,110

Charge for year

4,093

At 30 September 2017

14,203

NET BOOK VALUE

At 30 September 2017

2,171

At 30 September 2016

5,673

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 October 2016

11,000

Additions

1

At 30 September 2017

11,001

NET BOOK VALUE

At 30 September 2017

11,001

At 30 September 2016

11,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.17

30.9.16

£

£

Trade debtors

242,954

112,737

Other debtors

502,762

82,081

745,716

194,818

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.17

30.9.16

£

£

Trade creditors

185,670

28,006

Taxation and social security

27,295

4,865

212,965

32,871

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.17

30.9.16

£

£

Other creditors

305,944

-