REGISTERED NUMBER: 12361227 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31st December 2024

for

David Deacon Builders Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

D E Deacon

REGISTERED OFFICE:

Charlton House

Charlton Hill

Cheltenham

Gloucestershire

GL53 9NE

REGISTERED NUMBER:

12361227 (England and Wales)

ACCOUNTANTS:

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

FIXED ASSETS

Tangible assets

4

679

1,356

CURRENT ASSETS

Stocks

5

-

635,000

Debtors

6

536

720

Cash at bank

373,076

14,086

373,612

649,806

CREDITORS

Amounts falling due within one year

7

235,437

453,543

NET CURRENT ASSETS

138,175

196,263

TOTAL ASSETS LESS CURRENT LIABILITIES

138,854

197,619

CREDITORS

Amounts falling due after more than one year

8

14,167

27,276

NET ASSETS

124,687

170,343

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

124,587

170,243

SHAREHOLDERS' FUNDS

124,687

170,343

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

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

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the director and authorised for issue on 24th September 2025 and were signed by:

D E Deacon - Director

1.	STATUTORY INFORMATION

David Deacon Builders 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 as modified by the revaluation of certain assets.

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 each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST OR VALUATION

At 1st January 2024

1,146

557

847

2,550

Additions

200

-

-

200

Disposals

(893

)

(557

)

-

(1,450

)

At 31st December 2024

453

-

847

1,300

DEPRECIATION

At 1st January 2024

413

381

400

1,194

Charge for year

98

33

112

243

Eliminated on disposal

(402

)

(414

)

-

(816

)

At 31st December 2024

109

-

512

621

NET BOOK VALUE

At 31st December 2024

344

-

335

679

At 31st December 2023

733

176

447

1,356

Cost or valuation at 31st December 2024 is represented by:

Plant and

Computer

machinery

equipment

Totals

£

£

£

Cost

453

847

1,300

5.

STOCKS

31.12.24

31.12.23

£

£

Stocks

-

635,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

VAT

536

720

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Other loans (see note 9)

15,000

18,240

Hire purchase contracts

-

6,737

Trade creditors

395

180

Tax

12,722

10,122

Directors' current accounts

205,166

416,264

Accrued expenses

2,154

2,000

235,437

453,543

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans (see note 9)

14,167

24,167

Hire purchase contracts

-

3,109

14,167

27,276

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

14,167

24,167

9.

LOANS

An analysis of the maturity of loans is given below:

31.12.24

31.12.23

£

£

Amounts falling due within one year or on demand:

Other loans

15,000

18,240

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

14,167

24,167

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

100

Ordinary

£1.00

100

100

11.

RESERVES

Retained

earnings

£

At 1st January 2024

170,243

Profit for the year

34,344

Dividends

(80,000

)

At 31st December 2024

124,587

12.	ULTIMATE CONTROLLING PARTY

The controlling party is D E Deacon.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of David Deacon Builders Limited for the year ended 31st December 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of David Deacon Builders Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of David Deacon Builders Limited and state those matters that we have agreed to state to the director of David Deacon Builders Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that David Deacon Builders Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of David Deacon Builders Limited. You consider that David Deacon Builders Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of David Deacon Builders Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

Date: 24th September 2025