D. R. WELDING LIMITED


Directors	ROBINSON, David
	ROBINSON, Rachael


Company Secretary	ROBINSON, Rachael


Registered Address	Wall Close Farm, Northowram
	Halifax
	West Yorkshire
	HX3 7SH


Registered Number	05744149 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		-		1,574
Tangible assets	4		24,417		32,105
			24,417		33,679
Current assets
Stocks		500		1,061
Debtors	5	11,623		11,205
Cash at bank and on hand		1,099		4,899
		13,222		17,165
Creditors amounts falling due within one year	6	(48,093)		(52,581)
Net current assets (liabilities)			(34,871)		(35,416)
Total assets less current liabilities			(10,454)		(1,737)
Provisions for liabilities			(289)		(2,216)
Net assets			(10,743)		(3,953)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(10,843)		(4,053)
Shareholders' funds			(10,743)		(3,953)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 December 2025, and are signed on its behalf by:

ROBINSON, David
Director
Registered Company No. 05744149

D. R. WELDING LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Current taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Goodwill
	Goodwill, being the amount paid in connection with the incorporation of the business in the period ended 31 March 2007, was estimated to have a remaining useful life of 10 years on 1 April 2015 on transition to Financial Reporting Standard 102 and is being amortised evenly over this period.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


	Reducing balance (%)	Straight line (years)
Plant and machinery	15	-
Vehicles	25	-
Office Equipment	-	3

	Stocks and work in progress
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	20,000	20,000
At 31 March 25	20,000	20,000
Amortisation and impairment
At 01 April 24	18,426	18,426
Charge for year	1,574	1,574
At 31 March 25	20,000	20,000
Net book value
At 31 March 25	-	-
At 31 March 24	1,574	1,574

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	139,729	36,194	2,870	178,793
Disposals	(3,000)	-	-	(3,000)
At 31 March 25	136,729	36,194	2,870	175,793
Depreciation and impairment
At 01 April 24	114,670	29,148	2,870	146,688
Charge for year	3,599	1,761	-	5,360
On disposals	(672)	-	-	(672)
At 31 March 25	117,597	30,909	2,870	151,376
Net book value
At 31 March 25	19,132	5,285	-	24,417
At 31 March 24	25,059	7,046	-	32,105

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	10,821	11,205
Other debtors	802	-
Total	11,623	11,205

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	7,554	9,714
Bank borrowings and overdrafts	6,028	-
Taxation and social security	-	836
Other creditors	34,511	42,031
Total	48,093	52,581

7.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans from the directors of £33,568 (2024: £41,008). The loans were interest free, with no fixed date for repayment.