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Registered Number: 09768998
England and Wales

 

 

 


Abridged Accounts


for the year ended 30 September 2025

for

DANIEL POLISHED CONCRETE LIMITED

Daniel Polished Concrete Limited
Contents Page
For the year ended 30 September 2025
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 12,829    15,955 
12,829    15,955 
Current assets      
Stocks 15,000    10,000 
Debtors 84,440    28,003 
Cash at bank and in hand 15,681    26,880 
115,121    64,883 
Creditors: amount falling due within one year (105,856)   (95,069)
Net current assets 9,265    (30,186)
 
Total assets less current liabilities 22,094    (14,231)
Creditors: amount falling due after more than one year (59,050)   (57,511)
Net assets (36,956)   (71,742)
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account (37,056)   (71,842)
Shareholders' funds (36,956)   (71,742)
 


For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 05 May 2026 and were signed by:


-------------------------------
DP Ferguson
Director
1
General Information
Daniel Polished Concrete Limited is a private company, limited by shares, registered in England and Wales, registration number 09768998, registration address Ground Floor, Rear Barn, The Brookdale Centre, Knutsford, Cheshire, WA16 0SR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The company is able to meet its day to day trading needs with the ongoing support of its creditors and, as such, the director considers that the company is trading as a going concern.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of finance lease and hire purchase agreements is charged to the income statement over the relevant period.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Fixtures and Equipment 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 0 (2024 : 0).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Equipment   Total
  £   £   £
At 01 October 2024 23,812    23,369    47,181 
Additions -    1,150    1,150 
Disposals -    -    - 
At 30 September 2025 23,812    24,519    48,331 
Depreciation
At 01 October 2024 14,803    16,423    31,226 
Charge for year 2,252    2,024    4,276 
On disposals -    -    - 
At 30 September 2025 17,055    18,447    35,502 
Net book values
Closing balance as at 30 September 2025 6,757    6,072    12,829 
Opening balance as at 01 October 2024 9,009    6,946    15,955 

The net book value of Motor Vehicles includes £ 5,759 (2024 £7,678) in respect of assets leased under finance leases or hire purchase contracts.

4.

Advances and Credits



DP Ferguson


Current year (2025)
Brought Forward
£		Amount
£		Interest
£		Repaid
£		Written Off
£		Waived
£		Carry Forward
£
DP Ferguson8,431 57,672 1,037 20,818 - - 46,322 
8,431 57,672 1,037 20,818 - - 46,322 
Previous year (2024)
Brought Forward
£		Amount
£		Interest
£		Repaid
£		Written Off
£		Waived
£		Carry Forward
£
DP Ferguson2,073 44,400 - 38,042 - - 8,431 
2,073 44,400 - 38,042 - - 8,431 
5.

Controlling Parties

The company's ultimate controlling party is DP Ferguson.
2