Acorah Software Products - Accounts Production 18.1.170 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 NI632712 Mr Darren Faulkner Mrs Ethel Faulkner Mr D and Mrs E Faulkner true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI632712 2024-07-31 NI632712 2025-07-31 NI632712 2024-08-01 2025-07-31 NI632712 frs-core:FurnitureFittings 2024-08-01 2025-07-31 NI632712 frs-core:MotorVehicles 2024-08-01 2025-07-31 NI632712 frs-core:PlantMachinery 2025-07-31 NI632712 frs-core:PlantMachinery 2024-08-01 2025-07-31 NI632712 frs-core:PlantMachinery 2024-07-31 NI632712 frs-core:ShareCapital 2025-07-31 NI632712 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 NI632712 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 NI632712 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 NI632712 frs-bus:SmallEntities 2024-08-01 2025-07-31 NI632712 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 NI632712 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 NI632712 1 2024-08-01 2025-07-31 NI632712 frs-bus:Director1 2024-08-01 2025-07-31 NI632712 frs-bus:Director2 2024-08-01 2025-07-31 NI632712 frs-countries:NorthernIreland 2024-08-01 2025-07-31 NI632712 2023-07-31 NI632712 2024-07-31 NI632712 2023-08-01 2024-07-31 NI632712 frs-core:ShareCapital 2024-07-31 NI632712 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: NI632712
D Flooring Specialist Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Alan Hall Accountancy
7 Dunseark Road
Dungannon
Co Tyrone
BT71 7PH
D Flooring Specialist Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
D Flooring Specialist Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: NI632712

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,394 |  | 2,753
|  |  | 1,394 |  | 2,753
CURRENT ASSETS
Stocks | 5 | 300 |  | 1,000 |
Debtors | 6 | 33 |  | 148 |
Cash at bank and in hand |  | 268 |  | 1,390 |
|  | 601 |  | 2,538 |
Creditors: Amounts Falling Due Within One Year | 7 | (8,025 ) |  | (7,020 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (7,424 ) |  | (4,482 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (6,030 ) |  | (1,729 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | - |  | (180 )
NET LIABILITIES |  |  | (6,030 ) |  | (1,909 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (6,130 ) |  | (2,009 )
SHAREHOLDERS' FUNDS |  |  | (6,030) |  | (1,909)

Page 1
Page 2
D Flooring Specialist Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 Darren Faulkner Director | Mrs Ethel Faulkner Director
30/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
D Flooring Specialist Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
D Flooring Specialist Ltd Registered number NI632712 is a limited by shares company incorporated in Northern Ireland. The Registered Office is 3 Clonmain Road, Loughgall, Co Armagh, BT61 8LD.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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:

Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 20% straight line

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.
2.5. 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.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 August 2024 | 25,115
As at 31 July 2025 | 25,115

...CONTINUED
Page 3
Page 4
D Flooring Specialist Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025

Depreciation
As at 1 August 2024 | 22,362
Provided during the period | 1,359
As at 31 July 2025 | 23,721
Net Book Value
As at 31 July 2025 | 1,394
As at 1 August 2024 | 2,753

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 300 |  | 1,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 33 |  | 148

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 8,025 |  | 7,020

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | - |  | 180

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Directors Advances, Credits and Guarantees
Dividends paid to directors
11. Ultimate Controlling Party
The company's ultimate controlling parties are Mr D and Mrs E Faulkner by virtue of their ownership of 100% of the issued share capital in the company.
Page 4