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Company Registration No. 9671955 (England and Wales)
D. A. C. Design and Development Limited Unaudited accounts for the year ended 31 August 2025
D. A. C. Design and Development Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
D. A. C. Design and Development Limited Company Information for the year ended 31 August 2025
Director
Mr Charles Harding & Mr Daniel Coleman
Company Number
9671955 (England and Wales)
Registered Office
3 Flatts Close Ibstock Leicestershire LE67 6PJ
Accountants
Diamond Accountancy Services Ltd 22 Chestnut Lane Clifton Campville Tamworth Staffordshire B79 0BN
- 3 -
D. A. C. Design and Development Limited Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
55,818 
16,286 
Investments
5
709,227 
832,271 
765,045 
848,557 
Current assets
Inventories
6
(73,694)
(157,506)
Debtors
7
58,778 
- 
Cash at bank and in hand
25,566 
81,982 
10,650 
(75,524)
Creditors: amounts falling due within one year
8
(217,775)
(285,981)
Net current liabilities
(207,125)
(361,505)
Total assets less current liabilities
557,920 
487,052 
Creditors: amounts falling due after more than one year
9
(47,992)
(7,624)
Net assets
509,928 
479,428 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
509,828 
479,328 
Shareholders' funds
509,928 
479,428 
For the year ending 31 August 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 May 2026 and were signed on its behalf by
Mr Charles Harding & Mr Daniel Coleman Director Company Registration No. 9671955
- 4 -
D. A. C. Design and Development Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
D. A. C. Design and Development Limited is a private company, limited by shares, registered in England and Wales, registration number 9671955. The registered office is 3 Flatts Close, Ibstock, Leicestershire, LE67 6PJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Motor vehicles
25% Reducing Balance Method
Fixtures & fittings
25% Straight Line
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
34,779 
12,369 
47,148 
Additions
54,666 
559 
55,225 
At 31 August 2025
89,445 
12,928 
102,373 
Depreciation
At 1 September 2024
21,229 
9,633 
30,862 
Charge for the year
12,818 
2,875 
15,693 
At 31 August 2025
34,047 
12,508 
46,555 
Net book value
At 31 August 2025
55,398 
420 
55,818 
At 31 August 2024
13,550 
2,736 
16,286 
- 5 -
D. A. C. Design and Development Limited Notes to the Accounts for the year ended 31 August 2025
5
Investments
Other investments 
£ 
Valuation at 1 September 2024
832,271 
Disposals
(123,044)
Valuation at 31 August 2025
709,227 
An investment of £709,227 has been made into future development projects.
6
Inventories
2025 
2024 
£ 
£ 
Work in progress
(73,694)
(157,506)
(73,694)
(157,506)
7
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
58,778 
- 
8
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
8,319 
10,648 
Trade creditors
52,788 
17,222 
Taxes and social security
88,262 
117,119 
Other creditors
68,406 
140,992 
217,775 
285,981 
9
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
7,624 
Obligations under finance leases and hire purchase contracts
47,992 
- 
47,992 
7,624 
10
Average number of employees
During the year the average number of employees was 3 (2024: 3).
- 6 -