REGISTERED NUMBER: 04537916 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Alan Darby Carpentry Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

7,793

9,564

Investment property

5

300,000

300,000

307,793

309,564

CURRENT ASSETS

Debtors

6

934

1,233

Cash at bank and in hand

103,219

67,182

104,153

68,415

CREDITORS

Amounts falling due within one year

7

62,623

68,980

NET CURRENT ASSETS/(LIABILITIES)

41,530

(565

)

TOTAL ASSETS LESS CURRENT LIABILITIES

349,323

308,999

PROVISIONS FOR LIABILITIES

3,036

3,495

NET ASSETS

346,287

305,504

CAPITAL AND RESERVES

Called up share capital

3

3

Non distributable reserve

34,838

34,838

Retained earnings

311,446

270,663

SHAREHOLDERS' FUNDS

346,287

305,504

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 May 2026 and were signed by:

Mr A C Darby Esq - Director

1.	STATUTORY INFORMATION

Alan Darby Carpentry Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04537916

Registered office:

Maple House

Madeley Road

Baldwins Gate

Staffordshire

ST5 5FQ

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

2,609

26,260

1,424

30,293

Additions

649

-

-

649

At 31 December 2025

3,258

26,260

1,424

30,942

DEPRECIATION

At 1 January 2025

1,668

17,952

1,109

20,729

Charge for year

239

2,077

104

2,420

At 31 December 2025

1,907

20,029

1,213

23,149

NET BOOK VALUE

At 31 December 2025

1,351

6,231

211

7,793

At 31 December 2024

941

8,308

315

9,564

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

300,000

NET BOOK VALUE

At 31 December 2025

300,000

At 31 December 2024

300,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2013

6,284

Valuation in 2014

5,000

Valuation in 2015

(5,000

)

Valuation in 2020

15,000

Valuation in 2022

14,388

Cost

264,328

300,000

If the investment properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

264,328

264,328

The investment properties were valued on at fair value basis on 31 December 2025 by its director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

934

1,233

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

30,045

14,647

Other creditors

32,578

54,333

62,623

68,980