D.Trow Carpentry Ltd - Filleted accounts

Registered number

13589039

D.Trow Carpentry Ltd

Filleted Accounts

31 March 2026

D.Trow Carpentry Ltd
Registered number:		13589039
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		43,750			47,411

Current assets
Debtors	4	66,890			23,567
Cash at bank and in hand		5,474			29,338
		72,364			52,905

Creditors: amounts falling due within one year	5	(42,074)			(26,110)

Net current assets			30,290			26,795

Total assets less current liabilities			74,040			74,206

Creditors: amounts falling due after more than one year	6		(64,250)			(64,998)

Provisions for liabilities			(8,312)			(9,008)


Net assets			1,478			200

Capital and reserves
Called up share capital			1			1
Profit and loss account			1,477			199

Shareholders' funds			1,478			200

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Daniel Trow
Director
Approved by the board on 15 June 2026

D.Trow Carpentry Ltd
Notes to the Accounts
for the period from 1 September 2025 to 31 March 2026


1	Accounting policies

	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).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles	10% reducing balance
	Fixtures, fittings, tools and equipment	10% reducing balance

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 September 2025	32,336		41,311		73,647
	At 31 March 2026	32,336		41,311		73,647

	Depreciation
	At 1 September 2025	22,105		4,131		26,236
	Charge for the period	1,492		2,169		3,661
	At 31 March 2026	23,597		6,300		29,897

	Net book value
	At 31 March 2026	8,739		35,011		43,750
	At 31 August 2025	10,231		37,180		47,411


4	Debtors			2026		2025
£					£

	Trade debtors			65,000		15,000
	Directors loan account			-		6,677
	Other debtors			1,890		1,890
				66,890		23,567


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			-		3,280
	Obligations under finance lease and hire purchase contracts			-		8,624
	Director's loan account			7,638		-
	Taxation and social security costs			33,436		13,706
	Other creditors			1,000		500
				42,074		26,110


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			41,254		45,595
	Obligations under finance lease and hire purchase contracts			22,996		19,403
				64,250		64,998


7	Other information

	D.Trow Carpentry Ltd is a private company limited by shares and incorporated in England & Wales. Its registered office is:
	92 Fernhill
	Mountain Ash
	Rhondda Cynon Taff
	CF45 3EF


8	Controlling party

	The company is controlled by director Daniel Trow by way of his 100% shareholding.


9	Presentation currency

	The financial statements are presented in Sterling and rounded to the nearest £1.