REGISTERED NUMBER: 09975882 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

D2 Facilities Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Everard

T Mills

REGISTERED OFFICE:

Yard 4 North Lockside

Chatham Docks

Chatham

ME4 4SW

REGISTERED NUMBER:

09975882 (England and Wales)

ACCOUNTANTS:

Chandler and Partners Limited

5 Moor Street

Worcester

Worcestershire

WR1 3DB

FIXED ASSETS

Tangible assets

4

198,897

179,585

CURRENT ASSETS

Debtors

5

411,020

497,702

Cash at bank and in hand

101,857

16,568

512,877

514,270

CREDITORS

Amounts falling due within one year

6

(634,764

)

(422,609

)

NET CURRENT (LIABILITIES)/ASSETS

(121,887

)

91,661

TOTAL ASSETS LESS CURRENT LIABILITIES

77,010

271,246

CREDITORS

Amounts falling due after more than one year

7

(70,763

)

(121,388

)

NET ASSETS

6,247

149,858

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

6,127

149,738

6,247

149,858

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

D Everard - Director

1.	STATUTORY INFORMATION

D2 Facilities Limited 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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2023 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2024

8,053

250,340

1,294

-

259,687

Additions

-

-

-

61,156

61,156

At 31 December 2024

8,053

250,340

1,294

61,156

320,843

DEPRECIATION

At 1 January 2024

-

79,147

955

-

80,102

Charge for year

-

34,239

67

7,538

41,844

At 31 December 2024

-

113,386

1,022

7,538

121,946

NET BOOK VALUE

At 31 December 2024

8,053

136,954

272

53,618

198,897

At 31 December 2023

8,053

171,193

339

-

179,585

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

255,311

314,064

Amounts owed by group undertakings

153,963

179,366

Other debtors

-

750

Prepayments

1,746

3,522

411,020

497,702

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

274,230

152,684

Hire purchase contracts

62,861

56,475

Trade creditors

137,112

148,483

Tax

18,912

123

Social security and other taxes

84,773

44,375

Pension

2,151

1,558

VAT

40,997

15,841

Other creditors

12,200

1,191

Accrued expenses

1,528

1,879

634,764

422,609

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans - 2-5 years

15,295

29,295

Long term bank loan

-

34,904

Hire purchase contracts

55,468

57,189

70,763

121,388