F & D lift Interiors Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05557726

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		10,051		13,399

			10,051		13,399
CURRENT ASSETS
Stocks	5	16,500		18,000
Debtors	6	57,147		109,428
Cash at bank and in hand		67,421		94,787

		141,068		222,215
Creditors: Amounts Falling Due Within One Year	7	(47,703 )		(76,024 )

NET CURRENT ASSETS (LIABILITIES)			93,365		146,191

TOTAL ASSETS LESS CURRENT LIABILITIES			103,416		159,590

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,010 )		(2,546 )

NET ASSETS			101,406		157,044

CAPITAL AND RESERVES
Called up share capital	8		102		102
Profit and Loss Account			101,304		156,942

SHAREHOLDERS' FUNDS			101,406		157,044

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F & D lift Interiors Ltd

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Karen D Arcy

Director

26 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

F & D lift Interiors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05557726 . The registered office is Unit 1B The Surridge Centre, 2 Stepfield, Witham, Essex, CM8 3TH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 rendering of services in respect of the refurbishment of lift interiors.

Rendering of services

Turnover from the rendering of a contract services is recognised by reference to the stage of completion of the contract. The percentage of completion method is used to determine the appropriate amount to recognise in a given period. The stage of completion is measured by the proportion of contract costs incurred for worked performed to date compared to the estimated total contract costs.

Where the outcome of a contract can be estimated reliably, revenue costs are recognised by reference to the stage of completion of the contract activity at the reporting end date.

Where it is probable that total contract costs will exceed contract turnover, the expected loss is recognised as an expense immediately.

Where the outcome of a contract cannot be estimated reliably, contract costs are recognised as expenses in the period in which they are incurred and contract revenue is recognised to the extent of contract costs incurred where it is probable that they will be recoverable.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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F & D lift Interiors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 8)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 October 2024	19,615	94,884	28,223	6,644	149,366

As at 30 September 2025	19,615	94,884	28,223	6,644	149,366

Depreciation
As at 1 October 2024	18,302	83,805	28,000	5,860	135,967
Provided during the period	328	2,769	55	196	3,348

As at 30 September 2025	18,630	86,574	28,055	6,056	139,315

Net Book Value
As at 30 September 2025	985	8,310	168	588	10,051

As at 1 October 2024	1,313	11,079	223	784	13,399

5. Stocks

	2025	2024
	£	£
Materials	12,000	10,000
Work in progress	4,500	8,000

	16,500	18,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	46,074	92,859
Other debtors	11,073	16,569

	57,147	109,428

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F & D lift Interiors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	17,958	29,491
Other creditors	18,556	18,817
Taxation and social security	11,189	27,716

	47,703	76,024

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	102	102

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	19,600	19,600
Later than one year and not later than five years	4,900	24,275

	24,500	43,875

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