Company Registration No. 03831026 (England and Wales)
D & G Moulding Ltd.
Unaudited accounts
for the year ended 31 August 2025
D & G Moulding Ltd.
Unaudited accounts
Contents
D & G Moulding Ltd.
Company Information
for the year ended 31 August 2025
Company Number
03831026 (England and Wales)
Registered Office
D & G Mouldings
8 The Omni Business Centre
Omega Park
Alton
Hampshire
GU34 2QD
England
D & G Moulding Ltd.
Statement of financial position
as at 31 August 2025
Tangible assets
76,819
88,510
Cash at bank and in hand
22,380
20,338
Creditors: amounts falling due within one year
(119,117)
(81,855)
Net current (liabilities)/assets
(22,685)
21,570
Total assets less current liabilities
54,134
110,080
Creditors: amounts falling due after more than one year
(14,478)
(37,665)
Provisions for liabilities
Deferred tax
(16,817)
(16,817)
Called up share capital
2
2
Profit and loss account
22,837
55,596
Shareholders' funds
22,839
55,598
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 26 May 2026 and were signed on its behalf by
David Ivey
Director
Company Registration No. 03831026
D & G Moulding Ltd.
Notes to the Accounts
for the year ended 31 August 2025
D & G Moulding Ltd. is a private company, limited by shares, registered in England and Wales, registration number 03831026. The registered office and principal place of business is D & G Mouldings, 8 The Omni Business Centre, Omega Park, Alton, Hampshire, GU34 2QD, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 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:
Land & buildings
over the lease term
Plant & machinery
over 10 years
Motor vehicles
over 4 years
Computer equipment
over 5 years
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
D & G Moulding Ltd.
Notes to the Accounts
for the year ended 31 August 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 September 2024
290,545
6,956
297,501
At 31 August 2025
290,545
6,956
297,501
At 1 September 2024
202,035
6,956
208,991
Charge for the year
11,691
-
11,691
At 31 August 2025
213,726
6,956
220,682
At 31 August 2025
76,819
-
76,819
At 31 August 2024
88,510
-
88,510
Amounts falling due within one year
Trade debtors
25,586
22,374
Accrued income and prepayments
6,000
6,000
Other debtors
6,800
12,913
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
28,379
21,279
Obligations under finance leases and hire purchase contracts
13,234
13,234
Trade creditors
54,160
15,729
Taxes and social security
13,629
19,017
Loans from directors
3,808
8,709
D & G Moulding Ltd.
Notes to the Accounts
for the year ended 31 August 2025
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
6,525
19,872
8
Transactions with related parties
At the year end the amount owed to the DIrector was £3,808 (2024 £8,709). This amount was unsecured, interest free and repayable on demand
9
Average number of employees
During the year the average number of employees was 4 (2024: 4).