REGISTERED NUMBER: 04297125 (England and Wales)

Financial Statements for the Year Ended 30 November 2025

for

Davis Hand and Dual Controls Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Ms I J Davis

Mr B Davis

REGISTERED OFFICE:

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

REGISTERED NUMBER:

04297125 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Property, plant and equipment

4

18,127

23,720

CURRENT ASSETS

Inventories

11,000

12,000

Debtors

5

62,537

18,157

Cash at bank and in hand

202,746

275,951

276,283

306,108

CREDITORS

Amounts falling due within one year

6

36,593

46,746

NET CURRENT ASSETS

239,690

259,362

TOTAL ASSETS LESS CURRENT LIABILITIES

257,817

283,082

CAPITAL AND RESERVES

Called up share capital

9

9

Retained earnings

257,808

283,073

SHAREHOLDERS' FUNDS

257,817

283,082

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

Mr B Davis - Director

1.	STATUTORY INFORMATION

Davis Hand and Dual Controls Limited 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

Revenue 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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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

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 statement of financial position date.

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 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

7,907

8,879

28,469

1,908

47,163

Additions

-

-

-

185

185

At 30 November 2025

7,907

8,879

28,469

2,093

47,348

DEPRECIATION

At 1 December 2024

7,028

7,783

7,117

1,515

23,443

Charge for year

132

164

5,338

144

5,778

At 30 November 2025

7,160

7,947

12,455

1,659

29,221

NET BOOK VALUE

At 30 November 2025

747

932

16,014

434

18,127

At 30 November 2024

879

1,096

21,352

393

23,720

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

21,787

18,157

Other debtors

40,750

-

62,537

18,157

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

14,372

24,425

Taxation and social security

19,571

19,671

Other creditors

2,650

2,650

36,593

46,746

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at the year-end date, the director’s loan account was overdrawn by £40,750. The balance was repaid within nine months of the year-end date, and interest at a commercial rate was charged on the outstanding balance.

8.	RELATED PARTY DISCLOSURES

The director Mr B Davis is considered to be the key management personnel.