REGISTERED NUMBER: 06833813 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

D Haigh & Co Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K A Haigh

Mrs J H Haigh

D A Haigh

SECRETARY:

Mrs J H Haigh

REGISTERED OFFICE:

28 New Street

Meltham

Holmfirth

West Yorkshire

HD9 5NU

REGISTERED NUMBER:

06833813 (England and Wales)

ACCOUNTANTS:

S & P Wood

1258 Manchester Road

Linthwaite

Huddersfield

West Yorkshire

HD7 5QA

FIXED ASSETS

Tangible assets

4

299,599

298,414

CURRENT ASSETS

Stocks

3,872

3,128

Debtors

5

233,408

205,644

Cash at bank

745,806

815,738

983,086

1,024,510

CREDITORS

Amounts falling due within one year

6

251,411

379,076

NET CURRENT ASSETS

731,675

645,434

TOTAL ASSETS LESS CURRENT LIABILITIES

1,031,274

943,848

PROVISIONS FOR LIABILITIES

11,982

15,762

NET ASSETS

1,019,292

928,086

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,019,192

927,986

SHAREHOLDERS' FUNDS

1,019,292

928,086

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

Mrs J H Haigh - Director

1.	STATUTORY INFORMATION

D Haigh & Co Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

194,099

16,005

465,097

3,801

679,002

Additions

4,379

817

106,116

820

112,132

Disposals

(3,172

)

-

(55,500

)

(780

)

(59,452

)

At 31 March 2025

195,306

16,822

515,713

3,841

731,682

DEPRECIATION

At 1 April 2024

119,898

7,095

251,105

2,490

380,588

Charge for year

20,105

2,432

77,557

437

100,531

Eliminated on disposal

(3,017

)

-

(45,622

)

(397

)

(49,036

)

At 31 March 2025

136,986

9,527

283,040

2,530

432,083

NET BOOK VALUE

At 31 March 2025

58,320

7,295

232,673

1,311

299,599

At 31 March 2024

74,201

8,910

213,992

1,311

298,414

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

155,894

122,656

Other debtors

77,514

82,988

233,408

205,644

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

140,585

194,678

Taxation and social security

95,897

172,844

Other creditors

14,929

11,554

251,411

379,076