Duncan Clark Ltd Final Accounts To 31-03-26

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

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

Revaluation reserve

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 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

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

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