LDL SEWING LTD


Director	TOWNS, Lee


Registered Address	Unit 1-2 Carr Mills Bradford Road
	Birstall
	Batley
	WF17 9JX


Registered Number	15541856 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025
		£	£
Fixed assets
Intangible assets	3		14,473
Tangible assets	4		48,654
			63,127
Current assets
Stocks		19,639
Debtors	5	31,103
Cash at bank and on hand		46,583
		97,325
Creditors amounts falling due within one year	6	(138,625)
Net current assets (liabilities)			(41,300)
Total assets less current liabilities			21,827
Provisions for liabilities			(5,319)
Net assets			16,508
Capital and reserves
Called up share capital			1
Profit and loss account			16,507
Shareholders' funds			16,508

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 7 October 2025, and are signed on its behalf by:

TOWNS, Lee
Director
Registered Company No. 15541856

LDL SEWING LTD

Notes to the Financial Statements
for the period ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Defined contribution pension plan
	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.

	Current 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.

Current 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.

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.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


	Reducing balance (%)	Straight line (years)
Plant and machinery	15	-
Vehicles	25	-
Office Equipment	-	3

	Stocks and work in progress
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell.

2.	Average number of employees


		2025
	Average number of employees during the year	2

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
Additions	16,082	16,082
At 31 March 25	16,082	16,082
Amortisation and impairment
Charge for year	1,609	1,609
At 31 March 25	1,609	1,609
Net book value
At 31 March 25	14,473	14,473
At 04 March 24	-	-

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
Additions	50,835	6,000	1,410	58,245
At 31 March 25	50,835	6,000	1,410	58,245
Depreciation and impairment
Charge for year	7,626	1,500	465	9,591
At 31 March 25	7,626	1,500	465	9,591
Net book value
At 31 March 25	43,209	4,500	945	48,654
At 04 March 24	-	-	-	-

5.	Debtors: amounts due within one year

		2025
		£
	Trade debtors / trade receivables	26,526
	Other debtors	4,577
	Total	31,103

6.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	4,093
	Taxation and social security	19,520
	Other creditors	115,012
	Total	138,625

7.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans from the director of £65,887. The loans were interest free, with no fixed date for repayment.