D Driver & Son Limited

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

Registered number: 09318944

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		158,686		183,132

			158,686		183,132
CURRENT ASSETS
Debtors	5	15,289		4,566
Cash at bank and in hand		110,562		149,741

		125,851		154,307
Creditors: Amounts Falling Due Within One Year	6	(77,711 )		(46,285 )

NET CURRENT ASSETS (LIABILITIES)			48,140		108,022

TOTAL ASSETS LESS CURRENT LIABILITIES			206,826		291,154

Creditors: Amounts Falling Due After More Than One Year	7		-		(10,694 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(17,302 )		(22,684 )

NET ASSETS			189,524		257,776

CAPITAL AND RESERVES
Called up share capital	10		275		275
Profit and Loss Account			189,249		257,501

SHAREHOLDERS' FUNDS			189,524		257,776

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D Driver & Son Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 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 Colin Driver Director	Mrs Julie Driver Director
12th March 2026

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

1. General Information

D Driver & Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09318944 . The registered office is Grays Farmhouse, Maldon Road, Hatfield Peverel, Chelmsford, CM3 2JP.

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.

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:

Plant & Machinery	20% Reducing Balance
Fixtures & Fittings	20% Reducing Balance
Computer Equipment	20% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

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.

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D Driver & Son Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

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: 3 (2024: 5)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 December 2024	540,145	229	2,811	543,185
Additions	18,611	-	233	18,844
Disposals	(17,250 )	-	-	(17,250 )

As at 30 November 2025	541,506	229	3,044	544,779

Depreciation
As at 1 December 2024	358,750	135	1,168	360,053
Provided during the period	39,278	19	375	39,672
Disposals	(13,632 )	-	-	(13,632 )

As at 30 November 2025	384,396	154	1,543	386,093

Net Book Value
As at 30 November 2025	157,110	75	1,501	158,686

As at 1 December 2024	181,395	94	1,643	183,132

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	11,688	1,386
Prepayments and accrued income	2,196	2,134
HMRC PAYE & CIS Debtor	1,405	-
Other taxes and social security	-	1,046

	15,289	4,566

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D Driver & Son Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	13,995	11,667
Trade creditors	1,290	2,109
Corporation tax	11,747	18,124
VAT	7,630	12,991
Accruals and deferred income	1,295	1,256
Directors' loan accounts	41,754	138

	77,711	46,285

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	10,694

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	13,995	11,667
Later than one year and not later than five years	-	10,694

	13,995	22,361

	13,995	22,361

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	17,302	22,684

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D Driver & Son Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

10. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100
50 Ordinary A shares of £ 1.00 each	50	50
100 Ordinary B shares of £ 1.00 each	100	100
25 Ordinary C shares of £ 1.00 each	25	25

	275	275

11. Directors Advances, Credits and Guarantees

Dividends paid to directors

12. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	95,750	20,000

13. Ultimate Controlling Party

The company's ultimate controlling party is Mr & Mrs C Driver by virtue of their ownership of 100% of the issued share capital in the company.