Registration number: 12183486

Decking Delivery Bristol Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 11

Decking Delivery Bristol Ltd

Company Information

Director

T Barrell

Registered office

1 Hubbard Wing Leigh Court Business Centre Abbots Leigh Bristol BS8 3RA

Accountants

Herbert Lewis Williams & Associates Limited Chartered Certified Accountants Leigh Court Business Centre Abbots Leigh Bristol BS8 3RA

Decking Delivery Bristol Ltd

(Registration number: 12183486)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	5,853	-
Tangible assets	5	285,431	230,483
		291,284	230,483
Current assets
Stocks	6	228,079	365,126
Debtors	7	233,753	118,989
Cash at bank and in hand		31,020	30,076
		492,852	514,191
Creditors: Amounts falling due within one year	8	(598,993)	(462,266)
Net current (liabilities)/assets		(106,141)	51,925
Total assets less current liabilities		185,143	282,408
Creditors: Amounts falling due after more than one year	8	(90,398)	(50,654)
Provisions for liabilities		(42,176)	(37,278)
Net assets		52,569	194,476
Capital and reserves
Called up share capital	9	100	100
Retained earnings		52,469	194,376
Shareholders' funds		52,569	194,476

For the financial year ending 30 September 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 director on 27 November 2025
 

Decking Delivery Bristol Ltd

(Registration number: 12183486)
Balance Sheet as at 30 September 2025

......................................... T Barrell Director

Decking Delivery Bristol Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Hubbard Wing
Leigh Court Business Centre
Abbots Leigh
Bristol
BS8 3RA

These financial statements were authorised for issue by the director on 27 November 2025.

2	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 and deferred 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.

Decking Delivery Bristol Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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:

Asset class	Depreciation method and rate
Plant & Machinery	20-50% straight line basis
Office equipment	20% straight line basis

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
Website development	33.33% straight line basis

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.

Decking Delivery Bristol Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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.

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.

Decking Delivery Bristol Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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.

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 14 (2024 - 11).

Decking Delivery Bristol Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 October 2024	2,885	2,885
Additions acquired separately	5,986	5,986
At 30 September 2025	8,871	8,871
Amortisation
At 1 October 2024	2,884	2,884
Amortisation charge	134	134
At 30 September 2025	3,018	3,018
Carrying amount
At 30 September 2025	5,853	5,853

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 October 2024	45,222	309,337	-	354,559
Additions	-	62,429	64,000	126,429
Disposals	-	(26,750)	-	(26,750)
At 30 September 2025	45,222	345,016	64,000	454,238
Depreciation
At 1 October 2024	1,131	122,945	-	124,076
Charge for the year	1,130	65,097	2,133	68,360
Eliminated on disposal	-	(23,629)	-	(23,629)
At 30 September 2025	2,261	164,413	2,133	168,807
Carrying amount
At 30 September 2025	42,961	180,603	61,867	285,431
At 30 September 2024	44,091	186,392	-	230,483

Included within the net book value of land and buildings above is £42,961 (2024 - £44,091) in respect of short leasehold land and buildings.
 

Decking Delivery Bristol Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6

Stocks

	2025 £	2024 £
Other inventories	228,079	365,126

7

Debtors

Current	Note	2025 £	2024 £
Trade debtors		70,862	43,914
Amounts owed by related parties		94,015	55,020
Prepayments		14,598	12,326
Other debtors		54,278	7,729
		233,753	118,989

Decking Delivery Bristol Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	10	64,989	59,602
Trade creditors		360,138	198,768
Taxation and social security		40,432	101,621
Accruals and deferred income		1,892	8,504
Other creditors		131,542	93,771
		598,993	462,266

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	10	90,398	50,654

9	Share capital

Allotted, called up and fully paid shares

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

Decking Delivery Bristol Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

10	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	6,667
Hire purchase contracts	90,398	43,987
	90,398	50,654

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	6,667	10,000
Bank overdrafts	2,914	-
Hire purchase contracts	55,408	44,602
Other borrowings	-	5,000
	64,989	59,602