A Di Maria & Sons Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 11841236

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,920		3,840
Tangible Assets	5		449,226		405,949

			451,146		409,789
CURRENT ASSETS
Stocks	6	186,177		163,632
Debtors	7	405,771		367,429
Cash at bank and in hand		164,079		136,310

		756,027		667,371
Creditors: Amounts Falling Due Within One Year	8	(956,359 )		(846,843 )

NET CURRENT ASSETS (LIABILITIES)			(200,332 )		(179,472 )

TOTAL ASSETS LESS CURRENT LIABILITIES			250,814		230,317

Creditors: Amounts Falling Due After More Than One Year	9		(83,015 )		(110,073 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(90,938 )		(54,085 )

NET ASSETS			76,861		66,159

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			76,761		66,059

SHAREHOLDERS' FUNDS			76,861		66,159

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A Di Maria & Sons Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 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 Adriano Di Maria Director	Mr Antonio Di Maria Director
30 October 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

A Di Maria & Sons Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11841236 . The registered office is 4 The Stampings Blue Ribbon, Coventry, West Midlands, CV6 5RE.

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.

2.2. 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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are company website. It is amortised to profit and loss account over its estimated economic life of 5 years.

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	2% straight line
Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	33% on cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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A Di Maria & Sons Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 15 (2024: 13)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	9,600

As at 31 March 2025	9,600

Amortisation
As at 1 April 2024	5,760
Provided during the period	1,920

As at 31 March 2025	7,680

Net Book Value
As at 31 March 2025	1,920

As at 1 April 2024	3,840

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A Di Maria & Sons Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 April 2024	279,201	51,214	146,612	-	477,027
Additions	37,200	30,672	14,125	8,990	90,987
Disposals	-	(4,000 )	-	-	(4,000 )

As at 31 March 2025	316,401	77,886	160,737	8,990	564,014

Depreciation
As at 1 April 2024	9,922	9,821	51,335	-	71,078
Provided during the period	5,828	12,845	27,350	-	46,023
Disposals	-	(2,313 )	-	-	(2,313 )

As at 31 March 2025	15,750	20,353	78,685	-	114,788

Net Book Value
As at 31 March 2025	300,651	57,533	82,052	8,990	449,226

As at 1 April 2024	269,279	41,393	95,277	-	405,949

6. Stocks

	2025	2024
	£	£
Finished goods	186,177	163,632

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	389,394	355,789
Prepayments and accrued income	7,182	8,097
Other debtors	-	125
VAT	9,195	3,418

	405,771	367,429

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	438,232	347,989
Bank loans and overdrafts	29,903	26,710
Corporation tax	50,078	26,639
Other taxes and social security	6,374	4,138
Other creditors	296,692	285,350
Accruals and deferred income	27,377	20,136
Other grants	10,739	7,240
Directors' loan accounts	96,964	128,641

	956,359	846,843

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A Di Maria & Sons Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	58,039	88,353
Other grants	24,976	21,720

	83,015	110,073

10. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Bank loans and overdrafts	76,275		93,396

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

12. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	4,838	-
Later than one year and not later than five years	403	-

	5,241	-

13. Directors Advances, Credits and Guarantees

Dividends paid to directors during the year were £42,990 (2024: £80,000)

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