D J Decorators Ltd. - Accounts to registrar (filleted)

REGISTERED NUMBER: 04504203 (England and Wales)

D J DECORATORS LTD.

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N M Stone

A J Stone

SECRETARY:

N M Stone

REGISTERED OFFICE:

Unit 2 Forgeside

Cwmbran

Gwent

NP44 3LN

REGISTERED NUMBER:

04504203 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Tangible assets

4

34,633

5,761

CURRENT ASSETS

Stocks

35,190

61,986

Debtors

5

306,193

358,588

Cash in hand

56

3,556

341,439

424,130

CREDITORS

Amounts falling due within one year

6

342,631

372,383

NET CURRENT (LIABILITIES)/ASSETS

(1,192

)

51,747

TOTAL ASSETS LESS CURRENT LIABILITIES

33,441

57,508

CREDITORS

Amounts falling due after more than one
year

7

(25,055

)

-

PROVISIONS FOR LIABILITIES

(6,580

)

(1,095

)

NET ASSETS

1,806

56,413

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

1,706

56,313

SHAREHOLDERS' FUNDS

1,806

56,413

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8th May 2026 and were signed on its behalf by:

N M Stone - Director

1.	STATUTORY INFORMATION

D J Decorators Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

COST

At 1st October 2024

3,000

40,967

43,967

Additions

-

36,500

Disposals

-

(15,667

)

(15,667

)

At 30th September 2025

3,000

61,800

64,800

DEPRECIATION

At 1st October 2024

3,000

35,206

38,206

Charge for year

-

4,767

Eliminated on disposal

-

(12,806

)

(12,806

)

At 30th September 2025

3,000

27,167

30,167

NET BOOK VALUE

At 30th September 2025

-

34,633

At 30th September 2024

-

5,761

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

36,500

At 30th September 2025

36,500

DEPRECIATION

Charge for year

4,042

At 30th September 2025

4,042

NET BOOK VALUE

At 30th September 2025

32,458

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

50,122

1,225

Directors' current accounts

170,796

257,383

Tax

85,275

99,980

306,193

358,588

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

34,804

37,335

Hire purchase contracts

5,041

-

Trade creditors

52,610

51,582

Corporation Tax

33,073

92,148

PAYE

132,637

133,122

VAT

76,926

45,613

Other creditors

2,376

4,497

Accruals and deferred income

5,164

8,086

342,631

372,383

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Hire purchase contracts

25,055

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

80

Ordinary A

£1

80

20

Ordinary B

£1

20

100

9.	RELATED PARTY DISCLOSURES

The company had the following outstanding directors loans at the year end:

- N M Stone owed the company £170,795 (2024 - £257,383).