DESIGN DRIVEWAYS & LANDSCAPING LTD


Directors	WYARD, Michael James
	WYARD, Sarah


Registered Address	1 Gemini Court,
	42a Throwley Way,
	Sutton
	SM1 4AF


Registered Number	11012973 (England and Wales)

Statement of Financial Position
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		267		356
			267		356
Current assets
Debtors	4	4,351		12,588
Cash at bank and on hand		77,547		108,178
		81,898		120,766
Creditors amounts falling due within one year	5	(8,106)		(22,164)
Net current assets (liabilities)			73,792		98,602
Total assets less current liabilities			74,059		98,958
Provisions for liabilities	6		(51)		(67)
Net assets			74,008		98,891
Capital and reserves
Called up share capital			100		100
Profit and loss account			73,908		98,791
Shareholders' funds			74,008		98,891

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 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 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 financial statements were approved and authorised for issue by the Board of Directors on 17 March 2026, and are signed on its behalf by:

WYARD, Michael James
Director
Registered Company No. 11012973

DESIGN DRIVEWAYS & LANDSCAPING LTD

Notes to the Financial Statements
for the year ended 31 October 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
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting 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
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	25

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 November 24	1,982	1,982
At 31 October 25	1,982	1,982
Depreciation and impairment
At 01 November 24	1,626	1,626
Charge for year	89	89
At 31 October 25	1,715	1,715
Net book value
At 31 October 25	267	267
At 31 October 24	356	356

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	3,430	12,250
Prepayments and accrued income	921	338
Total	4,351	12,588

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	3,156
Taxation and social security	5,404	16,102
Other creditors	97	451
Accrued liabilities and deferred income	2,605	2,455
Total	8,106	22,164

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	51	67
Total	51	67