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Company Registration No. 03667782 (England & Wales)
Duncan Clark Ltd
Unaudited Accounts
for the period ended 31 March 2026
Duncan Clark Ltd
Statement of financial position
as at 31 March 2026
2026
2025
Fixed assets
Tangible assets
4
414,580
427,418
Investment property
5
300,000
300,000
714,580
727,418
Current assets
Inventories
43,765
56,441
Debtors
6
8,004
11,164
Cash at bank and in hand
15,594
152,887
67,363
220,492
Creditors: amounts falling due within one period
7
(78,486)
(192,300)
Net current assets
(11,123)
28,192
Total assets less current liabilities
703,457
755,610
Creditors: amounts falling due after more than one period
8
(284,058)
(297,320)
Net assets
419,399
458,290
Capital and reserves
Called up share capital
1,000
1,000
Revaluation reserve
168,491
168,491
Profit and loss account
249,908
288,799
Shareholder funds
419,399
458,290
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2026 and were signed on its behalf by .............................................................. Duncan Cosmo Rodger Clark Director Company Registration Number: 03667782
Duncan Clark Ltd
Notes to the Accounts
for the period ended 31 March 2026
1. Statutory information
Duncan Clark Ltd is a private company, limited by shares, registered in England & Wales, registration number 03667782. The registered office is Newstead Farm Station Road, Stixwould, Woodhall Spa, LN10 5HW.
2. Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3. Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4. Tangible fixed assets
Land &
Plant &
Motor;
Fixtures &
Computer
Total
buildings
machinery
vehicles
fittings
equipment
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 April 2025
350,000
243,492
36,829
361
2,341
633,023
Additions
-
9,597
-
-
-
9,597
Disposals
-
(11,193)
-
-
-
(11,193)
At 31 March 2026
350,000
241,896
36,829
361
2,341
631,427
Depreciation
At 1 April 2025
-
181,193
22,293
147
1,972
205,605
Charge for the year
-
15,906
3,634
43
111
19,694
On disposals
-
(8,452)
-
-
-
(8,452)
At 31 March 2026
-
188,647
25,927
190
2,083
216,847
Net book value
At 31 March 2026
350,000
53,249
10,902
171
258
414,580
At 31 March 2025
350,000
62,299
14,536
214
369
427,418
5. Investment property
2026
Fair value at 1 April 2025
300,000
Additions
-
Disposals
-
Net gain from fair value adjustments
-
Transfers from tangible fixed assets
-
At 31 March 2026
300,000
Duncan Clark Ltd
Notes to the Accounts (cont.)
for the period ended 31 March 2026
6. Debtors
2026
2025
Amounts falling due within one period
VAT
-
1,213
Trade debtors
3,752
9,951
Other debtors
4,252
-
8,004
11,164
7. Creditors: amounts falling due within one period
2026
2025
VAT
1,197
-
Trade creditors
12,623
14,125
Amounts owed to group undertakings and other participating interests
59,714
59,714
Taxes and social security
4,232
491
Loans from directors
-
117,190
Accruals
720
780
78,486
192,300
8. Creditors: amounts falling due after more than one period
2026
2025
Bank loans
279,058
292,320
Trade creditors
5,000
5,000
284,058
297,320
9. Average number of employees
During the period the average number of employees was 1 (2025: 2).
10. Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land and Buildings
1% on cost
Plant and Machinery
23% RB
Motor Vehicles
25% RB
Fixtures and Fittings
20% RB
Computer Equipment
30% RB