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Registered number: 11976041
Ditton Road Commercial Repairs LTD
Unaudited Financial Statements
For The Year Ended 31 May 2025
Ian Leggett and Co limited
18 Deacon Road
Widnes
WA8 6ED
Ditton Road Commercial Repairs LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Ditton Road Commercial Repairs LTD
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 11976041

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 16,403 |  | 15,465
|  |  | 16,403 |  | 15,465
CURRENT ASSETS
Stocks | 5 | 4,250 |  | 3,750 |
Debtors | 6 | 18,195 |  | 47,518 |
Cash at bank and in hand |  | 21,238 |  | 9,916 |
|  | 43,683 |  | 61,184 |
Creditors: Amounts Falling Due Within One Year | 7 | (82,152 ) |  | (69,976 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (38,469 ) |  | (8,792 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (22,066 ) |  | 6,673
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (7,647 ) |  | (11,109 )
NET LIABILITIES |  |  | (29,713 ) |  | (4,436 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10 |  | 10
Profit and Loss Account |  |  | (29,723 ) |  | (4,446 )
SHAREHOLDERS' FUNDS |  |  | (29,713) |  | (4,436)

Page 1
Page 2
Ditton Road Commercial Repairs LTD
Balance Sheet (continued)
As At 31 May 2025
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 member has 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.
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 Peter Bate Director
23rd February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Ditton Road Commercial Repairs LTD
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Ditton Road Commercial Repairs LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11976041 . The registered office is 5 Fairway Trading Park, Ditton Road, Widnes, Cheshire, WA8 0NZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 | 20

2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Ditton Road Commercial Repairs LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 June 2024 | 42,649
Additions | 4,281
As at 31 May 2025 | 46,930
Depreciation
As at 1 June 2024 | 27,184
Provided during the period | 3,343
As at 31 May 2025 | 30,527
Net Book Value
As at 31 May 2025 | 16,403
As at 1 June 2024 | 15,465

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 4,250 |  | 3,750

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 12,030 |  | 41,812
Amounts recoverable on contracts | 500 |  | 500
Prepayments and accrued income | 5,665 |  | 5,206
| 18,195 |  | 47,518

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 15,480 |  | 1,050
Director's loan account | 66,672 |  | 68,926
| 82,152 |  | 69,976

Page 4
Page 5
Ditton Road Commercial Repairs LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
VAT | 7,647 |  | 11,109

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

10. Ultimate Controlling Party
The company's ultimate controlling party is Mr Peter Bate by virtue of his ownership of his 100% of the issued share capital in the company.
Page 5