Company registration number 14433240 (England and Wales)
DOE & SONS CONSTRUCTION LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
DOE & SONS CONSTRUCTION LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
DOE & SONS CONSTRUCTION LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
14,945
17,583
Current assets
Stocks
75,006
116,000
Debtors
4
12,701
21,360
Cash at bank and in hand
43,612
57,723
131,319
195,083
Creditors: amounts falling due within one year
5
(396,275)
(565,253)
Net current liabilities
(264,956)
(370,170)
Net liabilities
(250,011)
(352,587)
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
(250,111)
(352,687)
Total equity
(250,011)
(352,587)

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 19 February 2026
Mr F Doe
Director
Company registration number 14433240 (England and Wales)
DOE & SONS CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

Doe & Sons Construction Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Office, 39 St Brelade’s Court, Crouch House Road, Edenbridge, Kent, TN8 5LL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The financial statements have been prepared on a going concern basis even though at the balance sheet date the company had net liabilities of £250,011 (2024: £352,587). The director considers the going concern basis to be appropriate because, in his opinion, the company will continue to obtain sufficient funding from its shareholders to enable it to pay its debts as they fall due, for at least the ensuing twelve months.

If the company was unable to continue obtaining sufficient funding to enable it to pay its debts as they fell due, it would be unable to continue trading and adjustments would have to be made to reduce the value of assets to their realisable amounts, to provide for any further liabilities which might arise, and to reclassify fixed assets and long term liabilities as current assets and liabilities.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for motor vehicle sales provided in the normal course of business, and is shown net of VAT and other sales related taxes. Income is recognised in the period to which it relates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office equipment
15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

DOE & SONS CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, are recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
DOE & SONS CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2024 and 31 October 2025
23,333
Depreciation and impairment
At 1 November 2024
5,750
Depreciation charged in the year
2,638
At 31 October 2025
8,388
Carrying amount
At 31 October 2025
14,945
At 31 October 2024
17,583
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
12,701
21,360
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
2,147
833
Other creditors
394,128
564,420
396,275
565,253
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
7
Related party transactions

Included within other creditors is £389,903 (2024: £557,303) owed to the director as at the balance sheet date.

2025-10-31 2024-11-01 false false false 19 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr F Doe 14433240 2024-11-01 2025-10-31 14433240 2025-10-31 14433240 2024-10-31 14433240 core:OtherPropertyPlantEquipment 2025-10-31 14433240 core:OtherPropertyPlantEquipment 2024-10-31 14433240 core:CurrentFinancialInstruments 2025-10-31 14433240 core:CurrentFinancialInstruments 2024-10-31 14433240 core:ShareCapital 2025-10-31 14433240 core:ShareCapital 2024-10-31 14433240 core:RetainedEarningsAccumulatedLosses 2025-10-31 14433240 core:RetainedEarningsAccumulatedLosses 2024-10-31 14433240 core:ShareCapitalOrdinaryShareClass1 2025-10-31 14433240 core:ShareCapitalOrdinaryShareClass1 2024-10-31 14433240 bus:Director1 2024-11-01 2025-10-31 14433240 core:PlantMachinery 2024-11-01 2025-10-31 14433240 2023-11-01 2024-10-31 14433240 core:OtherPropertyPlantEquipment 2024-10-31 14433240 core:OtherPropertyPlantEquipment 2024-11-01 2025-10-31 14433240 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 14433240 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 14433240 bus:OrdinaryShareClass1 2024-11-01 2025-10-31 14433240 bus:OrdinaryShareClass1 2025-10-31 14433240 bus:OrdinaryShareClass1 2024-10-31 14433240 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 14433240 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 14433240 bus:FRS102 2024-11-01 2025-10-31 14433240 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 14433240 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP