D & D Facilities Southern Ltd - Filleted accounts

Registered number

12529707

D & D Facilities Southern Ltd

Filleted Accounts

31 March 2026

D & D Facilities Southern Ltd
Registered number:		12529707
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		104,643			118,546
Investments	4		7,545			16,045
			112,188			134,591

Current assets
Debtors	5	107,530			57,153
Cash at bank and in hand		84,588			65,047
		192,118			122,200

Creditors: amounts falling due within one year	6	(117,954)			(48,875)

Net current assets			74,164			73,325

Total assets less current liabilities			186,352			207,916

Creditors: amounts falling due after more than one year	7		(91,232)			(73,430)



Net assets			95,120			134,486

Capital and reserves
Called up share capital			100			100
Profit and loss account			95,020			134,386

Shareholder's funds			95,120			134,486

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr M Smith -Lee
Director
Approved by the board on 15 May 2026

D & D Facilities Southern Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	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
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 3 years
	Motor vehicles	25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	32,104		186,860		218,964
	Additions	6,286		11,626		17,912
	At 31 March 2026	38,390		198,486		236,876

	Depreciation
	At 1 April 2025	26,526		73,892		100,418
	Charge for the year	1,892		29,923		31,815
	At 31 March 2026	28,418		103,815		132,233

	Net book value
	At 31 March 2026	9,972		94,671		104,643
	At 31 March 2025	5,578		112,968		118,546


4	Investments

Other
investments
£
	Cost
	At 1 April 2025					16,045
	Disposals					(8,500)

	At 31 March 2026					7,545


5	Debtors			2026		2025
£					£

	Trade debtors			42,628		38,857
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			33,712		-
	Other debtors			31,190		18,296
				107,530		57,153


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			15,658		-
	Obligations under finance lease and hire purchase contracts			18,600		18,600
	Trade creditors			176		176
	Taxation and social security costs			74,157		28,409
	Other creditors			9,363		1,690
				117,954		48,875


7	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			33,338		-
	Obligations under finance lease and hire purchase contracts			57,894		73,430
				91,232		73,430


8	Other information

	D & D Facilities Southern Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	6 Poplar Avenue
	Hove
	East Sussex
	BN3 8PX