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Company Registration No. 14782078 (England and Wales)
D.L.H. Commercials Ltd Unaudited accounts for the year ended 31 March 2025
D.L.H. Commercials Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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D.L.H. Commercials Ltd Company Information for the year ended 31 March 2025
Director
Daniel High
Company Number
14782078 (England and Wales)
Registered Office
26 Ferry Road Clenchwarton King's Lynn Norfolk PE34 4BT England
Accountants
ALMS Limited 12 Orchard Drive West Walton Cambs PE14 7EZ
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D.L.H. Commercials Ltd Accountants' report
Accountants' report to the director of D.L.H. Commercials Ltd on the preparation of the unaudited statutory accounts for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of D.L.H. Commercials Ltd for the year ended 31 March 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of D.L.H. Commercials Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of D.L.H. Commercials Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D.L.H. Commercials Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that D.L.H. Commercials Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of D.L.H. Commercials Ltd. You consider that D.L.H. Commercials Ltd 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 accounts of D.L.H. Commercials Ltd. 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 accounts.
ALMS Limited 12 Orchard Drive West Walton Cambs PE14 7EZ 10 November 2025
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D.L.H. Commercials Ltd Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
110,000
-
Current assets
Debtors
5
-
100
Cash at bank and in hand
5,124
-
5,124
100
Creditors: amounts falling due within one year
6
(950)
-
Net current assets
4,174
100
Total assets less current liabilities
114,174
100
Creditors: amounts falling due after more than one year
7
(117,385)
-
Net (liabilities)/assets
(3,211)
100
Capital and reserves
Called up share capital
100
100
Profit and loss account
(3,311)
-
Shareholders' funds
(3,211)
100
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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 November 2025 and were signed on its behalf by
Daniel High Director Company Registration No. 14782078
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D.L.H. Commercials Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
D.L.H. Commercials Ltd is a private company, limited by shares, registered in England and Wales, registration number 14782078. The registered office is 26 Ferry Road, Clenchwarton, King's Lynn, Norfolk, PE34 4BT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 March 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 5 April 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation
4
Tangible fixed assets
Land & buildings
£
Cost or valuation
At cost
At 1 April 2024
-
Additions
110,000
At 31 March 2025
110,000
Depreciation
At 31 March 2025
-
Net book value
At 31 March 2025
110,000
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
-
100
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D.L.H. Commercials Ltd Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Accruals
950
-
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans from directors
117,385
-
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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