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Company Registration No. 07449629 (England and Wales)
De Fontenay Ltd Unaudited accounts for the year ended 30 November 2024
De Fontenay Ltd Unaudited accounts Contents
Page
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De Fontenay Ltd Company Information for the year ended 30 November 2024
Director
Liam O'Leary
Company Number
07449629 (England and Wales)
Registered Office
Unit E7 The Enterprise Village Prince Albert Gardens Grimsby N E Lincs DN31 3AG
Accountants
Horsewood & Co 187a St Nicholas Drive Grimsby N E Lincs DN37 9RE
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De Fontenay Ltd Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
39,444 
42,818 
Current assets
Debtors
162,671 
178,158 
Cash at bank and in hand
709,754 
474,812 
872,425 
652,970 
Creditors: amounts falling due within one year
(328,588)
(259,248)
Net current assets
543,837 
393,722 
Total assets less current liabilities
583,281 
436,540 
Provisions for liabilities
Deferred tax
(7,494)
(8,135)
Net assets
575,787 
428,405 
Capital and reserves
Called up share capital
50 
50 
Capital redemption reserve
50 
50 
Profit and loss account
575,687 
428,305 
Shareholders' funds
575,787 
428,405 
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 August 2025 and were signed on its behalf by
Liam O'Leary Director Company Registration No. 07449629
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De Fontenay Ltd Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
De Fontenay Ltd is a private company, limited by shares, registered in England and Wales, registration number 07449629. The registered office is Unit E7 The Enterprise Village, Prince Albert Gardens, Grimsby, N E Lincs, DN31 3AG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on reducing balance basis
Fixtures & fittings
15% on reducing balance basis
Computer equipment
25% on reducing balance basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Leasing commitments
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
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De Fontenay Ltd Notes to the Accounts for the year ended 30 November 2024
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2023
10,843 
At 30 November 2024
10,843 
Amortisation
At 1 December 2023
10,843 
At 30 November 2024
10,843 
Net book value
At 30 November 2024
- 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2023
6,182 
7,602 
83,819 
97,603 
Additions
893 
617 
5,955 
7,465 
At 30 November 2024
7,075 
8,219 
89,774 
105,068 
Depreciation
At 1 December 2023
2,801 
4,742 
47,242 
54,785 
Charge for the year
507 
522 
9,810 
10,839 
At 30 November 2024
3,308 
5,264 
57,052 
65,624 
Net book value
At 30 November 2024
3,767 
2,955 
32,722 
39,444 
At 30 November 2023
3,381 
2,860 
36,577 
42,818 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
127,683 
133,066 
Accrued income and prepayments
5,329 
4,362 
Other debtors
18,408 
31,567 
151,420 
168,995 
Amounts falling due after more than one year
Other debtors
11,251 
9,163 
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De Fontenay Ltd Notes to the Accounts for the year ended 30 November 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
101,882 
105,382 
Trade creditors
60,173 
28,674 
Taxes and social security
16,162 
18,099 
Other creditors
68,856 
3,677 
Loans from directors
- 
926 
Accruals
81,515 
102,490 
328,588 
259,248 
8
Operating lease commitments
2024 
2023 
£ 
£ 
At 30 November 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
1,100 
13,200 
Later than one year and not later than five years
- 
1,100 
1,100 
14,300 
9
Transactions with related parties
As at 30 November 2024 the director owed the company £12,431 (30 November 2023 (£926)). No interest is payable on the loan.
10
Average number of employees
During the year the average number of employees was 25 (2023: 25).
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