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Company Registration No. 05136368 (England and Wales)
D.W. Carpentry & Joinery Limited Unaudited accounts for the year ended 31 May 2025
D.W. Carpentry & Joinery Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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D.W. Carpentry & Joinery Limited Company Information for the year ended 31 May 2025
Director
Daniel Whatford
Company Number
05136368 (England and Wales)
Registered Office
Egerton House 68 Baker Street Weybridge Surrey KT13 8AL England
Accountants
P10 Accountancy Ltd Egerton House 68 Baker Street Weybridge KT13 8AL
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D.W. Carpentry & Joinery Limited Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
39,056
54,913
Current assets
Debtors
5
6,756
2,017
Cash at bank and in hand
311,036
190,463
317,792
192,480
Creditors: amounts falling due within one year
6
(116,293)
(73,182)
Net current assets
201,499
119,298
Total assets less current liabilities
240,555
174,211
Creditors: amounts falling due after more than one year
7
(13,205)
(30,289)
Net assets
227,350
143,922
Capital and reserves
Called up share capital
2
2
Profit and loss account
227,348
143,920
Shareholders' funds
227,350
143,922
For the year ending 31 May 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 February 2026 and were signed on its behalf by
Daniel Whatford Director Company Registration No. 05136368
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D.W. Carpentry & Joinery Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
D.W. Carpentry & Joinery Limited is a private company, limited by shares, registered in England and Wales, registration number 05136368. The registered office is Egerton House, 68 Baker Street, Weybridge, Surrey, KT13 8AL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Computer equipment
25% Straight Line
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
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D.W. Carpentry & Joinery Limited Notes to the Accounts for the year ended 31 May 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 June 2024
23,771
126,818
2,834
153,423
Disposals
-
(18,750)
-
(18,750)
At 31 May 2025
23,771
108,068
2,834
134,673
Depreciation
At 1 June 2024
22,023
74,654
1,833
98,510
Charge for the year
437
12,416
501
13,354
On disposals
-
(16,247)
-
(16,247)
At 31 May 2025
22,460
70,823
2,334
95,617
Net book value
At 31 May 2025
1,311
37,245
500
39,056
At 31 May 2024
1,748
52,164
1,001
54,913
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
1,560
2,017
Other debtors
5,196
-
6,756
2,017
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
10,000
10,000
VAT
9,826
5,916
Obligations under finance leases and hire purchase contracts
7,084
7,084
Trade creditors
25,957
35,683
Taxes and social security
49,198
11,123
Other creditors
14,228
2,723
Loans from directors
-
653
116,293
73,182
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D.W. Carpentry & Joinery Limited Notes to the Accounts for the year ended 31 May 2025
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
833
10,833
Obligations under finance leases and hire purchase contracts
12,372
19,456
13,205
30,289
8
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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