D&K PALLETS LIMITED


Directors	BROWN, Daniel Adam
	BROWN, David Leslie


Registered Address	Red Doles Works
	Red Doles Lane
	Huddersfield
	HD2 1YF


Registered Number	08200122 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,028,766		941,602
			1,028,766		941,602
Current assets
Stocks		230,459		248,325
Debtors	4	602,074		398,856
Cash at bank and on hand		44,051		18,622
		876,584		665,803
Creditors amounts falling due within one year	5	(639,668)		(504,279)
Net current assets (liabilities)			236,916		161,524
Total assets less current liabilities			1,265,682		1,103,126
Creditors amounts falling due after one year	6		(562,346)		(566,901)
Provisions for liabilities			(23,542)		(23,443)
Net assets			679,794		512,782
Capital and reserves
Called up share capital			100		100
Profit and loss account			679,694		512,682
Shareholders' funds			679,794		512,782

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 13 May 2026, and are signed on its behalf by:

BROWN, Daniel Adam
Director
Registered Company No. 08200122

D&K PALLETS LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Defined contribution pension plan
	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.

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Current taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


	Reducing balance (%)	Straight line (years)
Plant and machinery	15	-
Vehicles	25	-
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	14		13

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 October 24	852,310	121,931	92,043	1,520	1,067,804
Additions	52,552	25,769	-	-	78,321
At 30 September 25	904,862	147,700	92,043	1,520	1,146,125
Depreciation and impairment
At 01 October 24	34,092	53,752	36,964	1,394	126,202
Charge for year	(34,092)	11,357	13,770	122	(8,843)
At 30 September 25	-	65,109	50,734	1,516	117,359
Net book value
At 30 September 25	904,862	82,591	41,309	4	1,028,766
At 30 September 24	818,218	68,179	55,079	126	941,602

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	579,586	376,457
Other debtors	22,488	22,399
Total	602,074	398,856

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	128,899	96,161
Bank borrowings and overdrafts	268,239	74,689
Taxation and social security	164,887	140,477
Finance lease and HP contracts	-	6,417
Other creditors	77,643	186,535
Total	639,668	504,279

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	562,346	548,718
Other creditors	-	18,183
Total	562,346	566,901

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	-		24,600


	The hire purchase was secured on the asset to which it relates. The invoice discounting advances of £242,842 (2024: £64,279) and mortgage of £547,744 (2024: £559,127), included within bank loans and overdrafts were secured on the assets of the company by way of floating charges.

8.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans from the directors of £61,993 (2024: £173,073). The loans were interest free, with no fixed date for repayment.