D & D POINTING LTD

D & D POINTING LTD Accountants' Report For the year ended 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. EGS ACCOUNTING LTD 31 March 2025 .................................................... EGS ACCOUNTING LTD Ceme Innovation Centre Marsh Way Rainham RM13 8EU 31 December 2025 2

D & D POINTING LTD
Accountants' Report
For the year ended 31 March 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
EGS ACCOUNTING LTD
31 March 2025

....................................................
EGS ACCOUNTING LTD
Ceme Innovation Centre
Marsh Way
Rainham
RM13 8EU
31 December 2025

D & D POINTING LTD
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Current assets
Debtors	3	32,305	35,842
Cash at bank and in hand		5,760	5,723
		38,065	41,565
Creditors: amount falling due within one year	4	(15,114)	(9,849)
Net current assets		22,951	31,716

Total assets less current liabilities		22,951	31,716
Creditors: amount falling due after more than one year	5	(2,208)	(3,526)
Provisions for liabilities	6	(179)	(19)
Net assets		20,564	28,171

Capital and reserves
Called up share capital	7	1	1
Profit and loss account		20,563	28,170
Shareholders' funds		20,564	28,171

For the year ended 31 March 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 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 to the Registrar of Companies.

The financial statements were approved by the director on 31 December 2025 and were signed by:

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Danut Dumitru
Director

D & D POINTING LTD
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

D & D POINTING LTD is a private company, limited by shares, registered in England and Wales, registration number 11877483, registration address 53 COLVIN GARDENS, ILFORD, IG6 2LH.

The presentation currency is £ sterling.

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.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	6,530	0
CIS Control Account	20,475	15,663
Directors' Current Accounts	4,561	20,000
VAT	739	179
	32,305	35,842

Creditors: amount falling due within one year

	2025 £	2024 £
American Express	1,297	623
Corporation Tax	13,070	9,225
PAYE & Social Security	748	0
Other Creditors	(1)	1
	15,114	9,849

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	2,208		3,526
	2,208		3,526

Provisions for liabilities

	2025 £		2024 £
Pension Provisions	179		19
	179		19

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1

8.	Director’s loan

Danut Dumitru

During the period, the company made a short-term loan to the director amounting to £20,000 for the purposes of a house improvements. Interest at the rate of 2.50% per annum is payable half-yearly and the loan is repayable on 31 March 2025.

Registered Number: 11877483
England and Wales
D & D POINTING LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025