REGISTERED NUMBER: 11848331 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

D&C David Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Daniel David

REGISTERED OFFICE:

8 Crockford Close

Addlestone

England

KT15 2LL

REGISTERED NUMBER:

11848331 (England and Wales)

ACCOUNTANTS:

IB Tax & Accounting Ltd

Winsor & Newton Building

Whitefriars Avenue

Harrow

London

HA3 5RN

FIXED ASSETS

Tangible assets

4

8,922

14,796

CURRENT ASSETS

Stocks

32,000

23,000

Debtors

5

61,325

71,828

Cash in hand

2,488

29,297

95,813

124,125

CREDITORS

Amounts falling due within one year

6

36,044

69,112

NET CURRENT ASSETS

59,769

55,013

TOTAL ASSETS LESS CURRENT LIABILITIES

68,691

69,809

CREDITORS

Amounts falling due after more than one year

7

3,706

12,617

NET ASSETS

64,985

57,192

RESERVES

Retained earnings

64,985

57,192

64,985

57,192

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 June 2026 and were signed by:

Mr Daniel David - Director

1.	STATUTORY INFORMATION

D&C David Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Turnover

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

Tangible fixed assets

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

23,658

Additions

3,983

At 28 February 2026

27,641

DEPRECIATION

At 1 March 2025

8,862

Charge for year

9,857

At 28 February 2026

18,719

NET BOOK VALUE

At 28 February 2026

8,922

At 28 February 2025

14,796

5.

DEBTORS

28.2.26

28.2.25

£

£

Amounts falling due within one year:

Other debtors

8,438

14,024

Amounts falling due after more than one year:

Other debtors

52,887

57,804

Aggregate amounts

61,325

71,828

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

12,352

28,432

Taxation and social security

3,236

15,373

Other creditors

20,456

25,307

36,044

69,112

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Other creditors

3,706

12,617