D & D Fabrications (Runcorn) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 01375967

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		70,436		83,814

			70,436		83,814
CURRENT ASSETS
Stocks	5	36,500		37,000
Debtors	6	64,458		62,558
Cash at bank and in hand		29,107		14,403

		130,065		113,961
Creditors: Amounts Falling Due Within One Year	7	(117,996 )		(98,486 )

NET CURRENT ASSETS (LIABILITIES)			12,069		15,475

TOTAL ASSETS LESS CURRENT LIABILITIES			82,505		99,289

Creditors: Amounts Falling Due After More Than One Year	8		(45,371 )		(53,593 )

NET ASSETS			37,134		45,696

CAPITAL AND RESERVES
Called up share capital	10		5,100		5,100
Profit and Loss Account			32,034		40,596

SHAREHOLDERS' FUNDS			37,134		45,696

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D & D Fabrications (Runcorn) Limited

Balance Sheet (continued)

As At 5 April 2025

For the year ending 5 April 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 Christopher Green

Director

18/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

D & D Fabrications (Runcorn) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01375967 . The registered office is Sub B Station, Old Power Station, Percival Lane, Runcorn Cheshire, WA7 4UU.

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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	15% Reducing Balance
Fixtures & Fittings	25% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 11)

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D & D Fabrications (Runcorn) Limited

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 6 April 2024	62,373	109,388	11,663	183,424

As at 5 April 2025	62,373	109,388	11,663	183,424

Depreciation
As at 6 April 2024	54,306	33,641	11,663	99,610
Provided during the period	2,016	11,362	-	13,378

As at 5 April 2025	56,322	45,003	11,663	112,988

Net Book Value
As at 5 April 2025	6,051	64,385	-	70,436

As at 6 April 2024	8,067	75,747	-	83,814

5. Stocks

	2025	2024
	£	£
Work in progress	36,500	37,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	64,458	62,558

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	6,222	6,222
Trade creditors	64,383	63,544
Bank loans and overdrafts	2,000	2,000
Other taxes and social security	5,972	7,401
VAT	23,977	4,973
Other creditors	14,342	13,246
Accruals and deferred income	1,100	1,100

	117,996	98,486

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	44,871	51,093
Bank loans	500	2,500

	45,371	53,593

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D & D Fabrications (Runcorn) Limited

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2025

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	6,222	6,222
Later than one year and not later than five years	44,871	51,093

	51,093	57,315

	51,093	57,315

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	5,100	5,100

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