D&E Extraction & Ducting Ltd


Director	Mr J Sheldrake


Registered Address	179 Sandy Lane
	Farnborough
	GU14 9LA


Registered Number	10961867 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		23,056		9,643
			23,056		9,643
Current assets
Debtors	4	24,302		19,200
Cash at bank and on hand		37,960		43,194
		62,262		62,394
Creditors amounts falling due within one year	5	(23,383)		(17,723)
Net current assets (liabilities)			38,879		44,671
Total assets less current liabilities			61,935		54,314
Creditors amounts falling due after one year	6		(2,624)		(4,592)
Provisions for liabilities			(4,381)		(1,832)
Net assets			54,930		47,890
Capital and reserves
Called up share capital			1		1
Profit and loss account			54,929		47,889
Shareholders' funds			54,930		47,890

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 5 May 2026, and are signed on its behalf by:

Mr J Sheldrake
Director
Registered Company No. 10961867

D&E Extraction & Ducting Ltd

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	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.

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

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

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Current taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


		Straight line (years)
	Plant and machinery	4
	Office Equipment	4

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Financial instruments
	The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities. Financial assets are measured at amortised cost and comprise of cash and cash equivalents and trade and other debtors. Financial liabilities are measured at amortised cost and comprise of trade and other creditors.

2.	Average number of employees
	Including directors.


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 October 24	14,795
	Additions	16,649
	At 30 September 25	31,444
	Depreciation and impairment
	At 01 October 24	5,152
	Charge for year	3,236
	At 30 September 25	8,388
	Net book value
	At 30 September 25	23,056
	At 30 September 24	9,643

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	23,072	19,200
Prepayments and accrued income	1,230	-
Total	24,302	19,200

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,693	316
Taxation and social security	11,375	11,735
Finance lease and HP contracts	1,968	1,968
Other creditors	7,048	2,403
Accrued liabilities and deferred income	1,299	1,301
Total	23,383	17,723

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	2,624	4,592
Total	2,624	4,592

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	4,592		6,560