REGISTERED NUMBER: 02710431 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Deu-Chem Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M S Deu

SECRETARY:

H K S Hunjan

REGISTERED OFFICE:

Rockfield House

512 Darwen Road

Bromley Cross

Bolton

Lancashire

BL7 9DX

REGISTERED NUMBER:

02710431 (England and Wales)

ACCOUNTANTS:

Peter Wilson Chartered Accountants

Rockfield House

512 Darwen Road

Bromley Cross

Bolton

Lancashire

BL7 9DX

FIXED ASSETS

Tangible assets

4

441,501

443,130

CURRENT ASSETS

Stocks

3,358

5,456

Debtors

5

80,913

176,279

Cash at bank and in hand

508,644

379,295

592,915

561,030

CREDITORS

Amounts falling due within one year

6

65,307

46,372

NET CURRENT ASSETS

527,608

514,658

TOTAL ASSETS LESS CURRENT LIABILITIES

969,109

957,788

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

969,107

957,786

SHAREHOLDERS' FUNDS

969,109

957,788

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 13 January 2026 and were signed by:

M S Deu - Director

1.	STATUTORY INFORMATION

Deu-Chem Limited 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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1 May 2024

and 30 April 2025

436,614

3,572

36,602

476,788

DEPRECIATION

At 1 May 2024

-

3,572

30,086

33,658

Charge for year

-

-

1,629

1,629

At 30 April 2025

-

3,572

31,715

35,287

NET BOOK VALUE

At 30 April 2025

436,614

-

4,887

441,501

At 30 April 2024

436,614

-

6,516

443,130

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

35,266

37,051

Other debtors

45,647

139,228

80,913

176,279

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

49,455

34,731

Taxation and social security

3,157

2,307

Other creditors

12,695

9,334

65,307

46,372