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Registered Number: 13391873
DDSY BUILDING LTD
Abridged Accounts
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

DDSY Building Ltd Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 44 |  | 91
|  | 44 |  | 91
Current assets |  |  |
Debtors |  | 4,736 |  | 12,516
Cash at bank and in hand |  | 43,860 |  | 9,669
|  | 48,596 |  | 22,185
Creditors: amount falling due within one year |  | (38,073) |  | (18,464)
Net current assets |  | 10,523 |  | 3,721
Total assets less current liabilities |  | 10,567 |  | 3,812
Net assets |  | 10,567 |  | 3,812
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | 10,566 |  | 3,811
Shareholders' funds |  | 10,567 |  | 3,812
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 02 December 2025 and were signed by:
------------------------------- Yana Karatopraklieva Director
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DDSY Building Ltd Notes to the Abridged Financial Statements For the year ended 31 May 2025
General Information DDSY Building Ltd is a private company, limited by shares, registered in , registration number 13391873, registration address 27 Chatsworth Drive, Enfield, EN1 1EY. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Equipment | 29% Straight Line
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Equipment |  | Total
| £ |  | £
At 01 June 2024 | 189 |  | 189
Additions | - |  | -
Disposals | (97) |  | (97)
At 31 May 2025 | 92 |  | 92
Depreciation
At 01 June 2024 | 98 |  | 98
Charge for year | 47 |  | 47
On disposals | (97) |  | (97)
At 31 May 2025 | 48 |  | 48
Net book values
Closing balance as at 31 May 2025 | 44 |  | 44
Opening balance as at 01 June 2024 | 91 |  | 91
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