Registration number: 06470782

D D Bathrooms Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

D D Bathrooms Limited

Company Information

Directors

Mr D S Dean Mrs J M Dean

Company secretary

Mrs J M Dean

Registered office

Unit 1, Office 1 Tower Lane Business Park Tower Lane Warmley Bristol BS30 8XT

Accountants

Ross & Partners (Bristol) Limited Accountants and Tax Consultants Unit 1, Office 1 Tower Lane Business Park Tower Lane Warmley Bristol BS30 8XT

D D Bathrooms Limited

(Registration number: 06470782)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	20,667	2,734
Current assets
Stocks	5	2,467	4,100
Debtors	6	6,530	545
Cash at bank and in hand		215,523	194,762
		224,520	199,407
Creditors: Amounts falling due within one year	7	(19,620)	(26,501)
Net current assets		204,900	172,906
Net assets		225,567	175,640
Capital and reserves
Called up share capital	8	100	100
Retained earnings		225,467	175,540
Shareholders' funds		225,567	175,640

For the financial period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

D D Bathrooms Limited

(Registration number: 06470782)
Balance Sheet as at 31 March 2025

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 December 2025 and signed on its behalf by:
 

......................................... Mr D S Dean Director

D D Bathrooms Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 March 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

D D Bathrooms Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 March 2025

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance
Fixtures and Fittings	25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10 year straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

D D Bathrooms Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

D D Bathrooms Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 March 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 3 (2024 - 3).

3	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 February 2024	36,800	36,800
At 31 March 2025	36,800	36,800
Amortisation
At 1 February 2024	36,800	36,800
At 31 March 2025	36,800	36,800
Carrying amount
At 31 March 2025	-	-

D D Bathrooms Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 March 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 February 2024	6,326	9,459	15,785
Additions	1,018	23,837	24,855
At 31 March 2025	7,344	33,296	40,640
Depreciation
At 1 February 2024	3,870	9,181	13,051
Charge for the period	890	6,032	6,922
At 31 March 2025	4,760	15,213	19,973
Carrying amount
At 31 March 2025	2,584	18,083	20,667
At 31 January 2024	2,456	278	2,734

5

Stocks

	2025 £	2024 £
Work in progress	2,317	3,800
Other inventories	150	300
	2,467	4,100

6

Debtors

Current	2025 £	2024 £
Prepayments	1,025	545
Other debtors	5,505	-
	6,530	545

D D Bathrooms Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	-	437
Trade creditors		54	-
Taxation and social security		14,679	18,801
Accruals and deferred income		2,100	1,700
Other creditors		2,787	5,563
		19,620	26,501

Creditors: amounts falling due after more than one year

2025 £

2024 £

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

9	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	-	437

D D Bathrooms Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 March 2025

10	Related party transactions

Loans to related parties

2025	Key management £	Total £
Advanced	5,505	5,505
At end of period	5,505	5,505

Loans from related parties

2025	Key management £	Total £
At start of period	3,306	3,306
Advanced	15,559	15,559
Repaid	(18,865)	(18,865)
At end of period	-	-

2024	Key management £	Total £
At start of period	4,455	4,455
Advanced	65,334	65,334
Repaid	(66,483)	(66,483)
At end of period	3,306	3,306