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Registered number: 05922191
d & l Construction Limited
Financial Statements
For The Year Ended 28 September 2024
Cursio & Co. Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05922191
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 716,603 708,804
716,603 708,804
CURRENT ASSETS
Stocks 5 45,216 22,898
Debtors 6 89,805 86,508
Cash at bank and in hand 6,593 49,625
141,614 159,031
Creditors: Amounts Falling Due Within One Year 7 (62,165 ) (48,110 )
NET CURRENT ASSETS (LIABILITIES) 79,449 110,921
TOTAL ASSETS LESS CURRENT LIABILITIES 796,052 819,725
Creditors: Amounts Falling Due After More Than One Year 8 (136,634 ) (142,804 )
NET ASSETS 659,418 676,921
CAPITAL AND RESERVES
Called up share capital 10 2 2
Revaluation reserve 11 510,416 510,416
Profit and Loss Account 149,000 166,503
SHAREHOLDERS' FUNDS 659,418 676,921
Page 1
Page 2
For the year ending 28 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr D M Lynch
Director
26 June 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
d & l Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05922191 . The registered office is 8 Axis Court Mallard Way, Riverside Business Park, Swansea, SA7 0AJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold .
Plant & Machinery 25% REDUCING BALANCE
Motor Vehicles 25% REDUCING BALANCE
Computer Equipment 25% REDUCING BALANCE
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
5Average number of employees, including directors, during the year was: 5 (2023: 4)
5 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 29 September 2023 680,000 315 73,500 749 754,564
Additions - - 15,000 - 15,000
As at 28 September 2024 680,000 315 88,500 749 769,564
Depreciation
As at 29 September 2023 - 315 44,796 649 45,760
Provided during the period - - 7,176 25 7,201
As at 28 September 2024 - 315 51,972 674 52,961
Net Book Value
As at 28 September 2024 680,000 - 36,528 75 716,603
As at 29 September 2023 680,000 - 28,704 100 708,804
5. Stocks
2024 2023
£ £
Work in progress 45,216 22,898
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6. Debtors
2024 2023
£ £
Due within one year
Other debtors 89,805 86,508
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,635 -
Trade creditors 12,539 3,017
Corporation tax 9,643 19,927
Other taxes and social security 16,142 9,848
VAT 12,380 6,844
Accruals and deferred income 1,795 8,395
Director's loan account 31 79
62,165 48,110
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 13,965 18,492
Bank loans 122,669 124,312
136,634 142,804
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,635 -
Later than one year and not later than five years 13,965 18,492
23,600 18,492
23,600 18,492
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
11. Reserves
Revaluation Reserve
£
As at 29 September 2023 510,416
As at 28 September 2024 510,416
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