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REGISTERED NUMBER: 08881968 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

D Morris Ltd.

D Morris Ltd. (Registered number: 08881968)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D Morris Ltd.

Company Information
for the Year Ended 31 March 2025







DIRECTOR: D Morris





REGISTERED OFFICE: White Swan
Old Chester Road
Great Sutton
Ellesmere Port
Cheshire
CH66 3NZ





REGISTERED NUMBER: 08881968 (England and Wales)





ACCOUNTANTS: Johnstone Howell & Co
104 Whitby Road
Ellesmere Port
Cheshire
CH65 0AB

D Morris Ltd. (Registered number: 08881968)

Balance Sheet
31 March 2025

2025 2024
Notes £ £ £
FIXED ASSETS
Tangible assets 4 69,137 -

CURRENT ASSETS
Stocks 22,000 -
Debtors 5 373 -
Cash at bank and in hand 33,822 1
56,195 1
CREDITORS
Amounts falling due within one year 6 96,791 -
NET CURRENT (LIABILITIES)/ASSETS (40,596 ) 1
TOTAL ASSETS LESS CURRENT
LIABILITIES

28,541

1

CREDITORS
Amounts falling due after more than one
year

7

(23,069

)

-

PROVISIONS FOR LIABILITIES 8 (1,100 ) -
NET ASSETS 4,372 1

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 4,371 -
SHAREHOLDERS' FUNDS 4,372 1

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

D Morris Ltd. (Registered number: 08881968)

Balance Sheet - continued
31 March 2025


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 29 May 2025 and were signed by:





D Morris - Director


D Morris Ltd. (Registered number: 08881968)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

D Morris Ltd. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - not provided
Fixtures and fittings - 10% on cost
Computer equipment - 33% 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 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.

D Morris Ltd. (Registered number: 08881968)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - NIL ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Improvements and Computer
to property fittings equipment Totals
£ £ £ £
COST
Additions 3,200 72,631 1 75,832
At 31 March 2025 3,200 72,631 1 75,832
DEPRECIATION
Charge for year - 6,695 - 6,695
At 31 March 2025 - 6,695 - 6,695
NET BOOK VALUE
At 31 March 2025 3,200 65,936 1 69,137

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Prepayments 373 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Other loans 5,606 -
Trade creditors 27,474 -
Tax 251 -
Social security and other taxes (186 ) -
VAT 18,836 -
Other creditors 414 -
Directors' current accounts 37,411 -
Accrued expenses 6,985 -
96,791 -

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£ £
Other loans - 1-2 years 5,749 -
Other loans - 2-5 years 17,320 -
23,069 -

8. PROVISIONS FOR LIABILITIES
2025 2024
£ £
Deferred tax 1,100 -

D Morris Ltd. (Registered number: 08881968)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. PROVISIONS FOR LIABILITIES - continued

Deferred tax
£
Accelerated capital allowances 1,100
Balance at 31 March 2025 1,100

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £ £
100 Ordinary 1p 1 1

10. ULTIMATE CONTROLLING PARTY

The controlling party is D Morris.