D & L Fixings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 7235554

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		10,017		9,404
Tangible Assets	5		1,172		1,471

			11,189		10,875
CURRENT ASSETS
Stocks	6	50,000		50,000
Debtors	7	139,530		151,998
Cash at bank and in hand		47		13,401

		189,577		215,399
Creditors: Amounts Falling Due Within One Year	8	(82,755 )		(94,243 )

NET CURRENT ASSETS (LIABILITIES)			106,822		121,156

TOTAL ASSETS LESS CURRENT LIABILITIES			118,011		132,031

Creditors: Amounts Falling Due After More Than One Year	9		(43,788 )		(36,821 )

NET ASSETS			74,223		95,210

CAPITAL AND RESERVES
Called up share capital	10		20		20
Profit and Loss Account			74,203		95,190

SHAREHOLDERS' FUNDS			74,223		95,210

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D & L Fixings Limited

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Daryll Batute Director	Mr Lee Batute Director
22nd December 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

D & L Fixings Limited Registered number 7235554 is a limited by shares company incorporated in England & Wales. The Registered Office is 2 Station Road, Brundall, Norwich, Norfolk, NR13 5LA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. All income is derived from activities within the UK.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets relate to the Website Development. It is amortised on a straight line basis to profit and loss account over its estimated economic life of 4 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

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D & L Fixings Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	3	2

	3	2

4. Intangible Assets

	Other
	£
Cost
As at 1 May 2024	12,538
Additions	4,996

As at 30 April 2025	17,534

Amortisation
As at 1 May 2024	3,134
Provided during the period	4,383

As at 30 April 2025	7,517

Net Book Value
As at 30 April 2025	10,017

As at 1 May 2024	9,404

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 May 2024	6,851	2,577	9,428

As at 30 April 2025	6,851	2,577	9,428

Depreciation
As at 1 May 2024	5,912	2,045	7,957
Provided during the period	211	88	299

As at 30 April 2025	6,123	2,133	8,256

Net Book Value
As at 30 April 2025	728	444	1,172

As at 1 May 2024	939	532	1,471

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D & L Fixings Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

6. Stocks

	2025	2024
	£	£
Materials	50,000	50,000

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	74,254	84,994
Other debtors	958	1,244

	75,212	86,238
Due after more than one year
Other debtors	64,318	65,760

	139,530	151,998

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	43,731	55,780
Bank loans and overdrafts	12,830	7,956
Corporation tax	26,194	30,507

	82,755	94,243

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	43,788	36,821

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	20	20

11. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Mr Lee Batute	37,000	37,000
Mr Daryll Batute	37,000	37,000

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D & L Fixings Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

12. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	74,000	74,000

13. Controlling Party

The company's controlling party are the directors by virtue of their ownership of 100% of the issued share capital in the company.