REGISTERED NUMBER: 04809363 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

D & E (YORK) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Derek Andrew Ward

Emma Louise Ward

REGISTERED OFFICE:

Lawrence House

James Nicolson Link

Clifton Moor

York

North Yorkshire

YO30 4WG

BUSINESS ADDRESS:

2 Chessingham Court

Clifton Moor

York

North Yorkshire

YO30 4WQ

REGISTERED NUMBER:

04809363 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

Lawrence House

James Nicolson Link

Clifton Moor

York

North Yorkshire

YO30 4WG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

291

342

291

342

CURRENT ASSETS

Debtors

6

55,731

91,863

Cash at bank

54,909

54,864

110,640

146,727

CREDITORS

Amounts falling due within one year

7

90,532

96,167

NET CURRENT ASSETS

20,108

50,560

TOTAL ASSETS LESS CURRENT LIABILITIES

20,399

50,902

CREDITORS

Amounts falling due after more than one year

8

(17,803

)

(31,250

)

PROVISIONS FOR LIABILITIES

(73

)

(86

)

NET ASSETS

2,523

19,566

CAPITAL AND RESERVES

Called up share capital

300

300

Profit and loss account

2,223

19,266

SHAREHOLDERS' FUNDS

2,523

19,566

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2025 and were signed on its behalf by:

Emma Louise Ward - Director

1.	STATUTORY INFORMATION

D & E (York) 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of franchises in 2003 and 2004, is being written off over its estimated useful life of five years

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

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

Finance cost of debt

The finance costs of debt, including interest and issue costs, are allocated to each period over the term of the debt and charged to the profit and loss account at a constant rate on the outstanding amount.

Income recognition

Income is recognised when services and goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2023 - 31 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

11,300

AMORTISATION

At 1 January 2024

and 31 December 2024

11,300

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 January 2024

and 31 December 2024

7,235

DEPRECIATION

At 1 January 2024

6,893

Charge for year

51

At 31 December 2024

6,944

NET BOOK VALUE

At 31 December 2024

291

At 31 December 2023

342

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

8,195

982

Other debtors

-

30

Amounts owed by related party

47,536

90,851

55,731

91,863

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

23,636

25,000

Trade creditors

3,605

1,525

Tax

26,613

28,584

Social security and other taxes

34,112

39,002

Other creditors

1,582

1,237

Directors' loan accounts

984

819

90,532

96,167

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

17,803

31,250

9.	PENSION COMMITMENTS

The company operates a defined contribution scheme. The assets of the pension scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the company to the fund which amounted to £5,015 (2023: £5,698). Contributions totalling £110 (2023: £831) were payable to the fund at the year ended and are included in creditors.

10.	OTHER FINANCIAL COMMITMENTS

At the balance sheet date, there were non-cancellable operating leases totalling £18,230 (2023: £48,000).

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, the company made advances to the Directors totalling £91,347 (2023: £93,245). These were repayable on demand. The company received repayments totalling £91,512 (2023: £88,085).