D & M Reynolds Ltd

	Page
Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3—4

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D & M Reynolds Ltd

Balance Sheet

As At 31 May 2025

Balance Sheet

Registered number: 15702441

		31 May 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		31,459

			31,459
CURRENT ASSETS
Debtors	5	21,814
Cash at bank and in hand		1,872

		23,686
Creditors: Amounts Falling Due Within One Year	6	(69,886 )

NET CURRENT ASSETS (LIABILITIES)			(46,200 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(14,741 )

NET LIABILITIES			(14,741 )

CAPITAL AND RESERVES
Called up share capital	7		100
Profit and Loss Account			(14,841 )

SHAREHOLDERS' FUNDS			(14,741)

For the period ending 31 May 2025 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 David Reynolds

Director

11/09/2025

The notes on pages 3 to 4 form part of these financial statements.

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D & M Reynolds Ltd

Notes to the Financial Statements

For the Period 3 May 2024 to 31 May 2025

Notes to the Financial Statements

1. General Information

D & M Reynolds Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15702441 . The registered office is 123 Priestic Road, Sutton In Ashfield, Notts, NG17 4EA.

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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Going Concern Disclosure

The accounts have been prepared on a going concern basis. This may not be appropriate because the company had a balance sheet deficit of £14,741 at 31st May 2025. The company is therefore dependant on the continued support of the director. Should this support be withdrawn and the company be unable to continue trading, adjustments would have to be made to reduce the value of the assets to their net realisable value and to provide any further liabilities which may arise.

2.3. 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.

2.4. 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

Nil

2.5. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.

2.6. Debtors and creditors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

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D & M Reynolds Ltd

Notes to the Financial Statements (continued)

For the Period 3 May 2024 to 31 May 2025

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 3 May 2024	-
Additions	31,459

As at 31 May 2025	31,459

Net Book Value
As at 31 May 2025	31,459

As at 3 May 2024	-

5. Debtors

	31 May 2025
	£
Due within one year
Other debtors	21,814

6. Creditors: Amounts Falling Due Within One Year

	31 May 2025
	£
Other creditors	69,886

7. Share Capital

	31 May 2025
	£
Allotted, Called up and fully paid	100

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 3 May 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 May 2025
	£	£	£	£	£
Mr David Reynolds	-	21,814	-	-	21,814

Director's advance, credit and guarantees contain total amount of all advances/credits obtained by the entity from its directors and total amount of all such repayments without any fees or interest. Any interest will be assessed based on HMRC regulations. The remaining balance should be repayable upon request.

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Director	Mr David Reynolds

Company Number	15702441

Registered Office	123 Priestic Road
	Sutton In Ashfield
	Notts
	NG17 4EA

Accountants	Gregory Priestley & Stewart
	Chartered Accountants
	123 Priestsic Road
	Sutton In Ashfield
	Nottinghamshire
	NG17 4EA