REGISTERED NUMBER: 11569815 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

D & G Fabrications Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr. D.M. Cullen

Mr DP Walker

Mrs DE Walker

Mr N Powell

SECRETARIES:

Mr. D.M. Cullen

Mrs C H Cullen

REGISTERED OFFICE:

The Shipyard Complex

Carr Street

Selby

North Yorkshire

YO8 8AP

REGISTERED NUMBER:

11569815 (England and Wales)

ACCOUNTANTS:

SMH BCL Accountants Ltd

2, Pavilion Business Park

Royds Hall Road

Lower Wortley

Leeds

LS12 6AJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

167,035

196,742

167,035

196,742

CURRENT ASSETS

Stocks

98,618

55,000

Debtors

6

318,897

406,892

Cash at bank

367,499

385,335

785,014

847,227

CREDITORS

Amounts falling due within one year

7

395,827

447,375

NET CURRENT ASSETS

389,187

399,852

TOTAL ASSETS LESS CURRENT LIABILITIES

556,222

596,594

CREDITORS

Amounts falling due after more than one year

8

-

(17,267

)

PROVISIONS FOR LIABILITIES

(38,828

)

(47,729

)

NET ASSETS

517,394

531,598

CAPITAL AND RESERVES

Called up share capital

110

110

Retained earnings

517,284

531,488

SHAREHOLDERS' FUNDS

517,394

531,598

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 18 June 2026 and were signed on its behalf by:

Mr. D.M. Cullen - Director

1.	STATUTORY INFORMATION

D & G Fabrications Ltd 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.

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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, was amortised

evenly over its estimated useful life of five years.

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

Computer equipment

-

20% on cost

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 15 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

500

AMORTISATION

At 1 October 2024

and 30 September 2025

500

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

283,847

2,855

286,702

DEPRECIATION

At 1 October 2024

87,621

2,339

89,960

Charge for year

29,434

273

29,707

At 30 September 2025

117,055

2,612

119,667

NET BOOK VALUE

At 30 September 2025

166,792

243

167,035

At 30 September 2024

196,226

516

196,742

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

291,759

388,696

Other debtors

27,138

18,196

318,897

406,892

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,033

10,332

Hire purchase contracts

8,385

8,391

Trade creditors

80,887

192,721

Taxation and social security

126,126

147,113

Other creditors

173,396

88,818

395,827

447,375

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,033

Hire purchase contracts

-

10,234

-

17,267

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £125,400 were paid to the directors .