REGISTERED NUMBER: 11704861 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

D55 LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R Jacob

J Rothwell

SECRETARY:

Mrs K Rothwell

REGISTERED OFFICE:

Piccadilly Business Centre Unit C Aldow

Blackett Street

Manchester

M12 6AE

REGISTERED NUMBER:

11704861 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Tangible assets

4

5,258

7,597

CURRENT ASSETS

Debtors

5

362,502

280,950

Cash at bank

461,784

227,509

824,286

508,459

CREDITORS

Amounts falling due within one year

6

505,944

136,374

NET CURRENT ASSETS

318,342

372,085

TOTAL ASSETS LESS CURRENT LIABILITIES

323,600

379,682

PROVISIONS FOR LIABILITIES

1,315

1,899

NET ASSETS

322,285

377,783

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

322,185

377,683

322,285

377,783

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 17 June 2026 and were signed on its behalf by:

J Rothwell - Director

1.	STATUTORY INFORMATION

D55 Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Leasehold improvements

-

33% on cost

Plant and machinery

-

25% on cost

Office equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 11 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Leasehold

Plant and

Office

improvements

machinery

equipment

Totals

£

£

£

£

COST

At 1 December 2024

45,699

3,515

13,771

62,985

Additions

-

-

5,279

5,279

Disposals

-

(3,515

)

-

(3,515

)

At 30 November 2025

45,699

-

19,050

64,749

DEPRECIATION

At 1 December 2024

40,588

2,825

11,975

55,388

Charge for year

5,111

690

1,817

7,618

Eliminated on disposal

-

(3,515

)

-

(3,515

)

At 30 November 2025

45,699

-

13,792

59,491

NET BOOK VALUE

At 30 November 2025

-

-

5,258

5,258

At 30 November 2024

5,111

690

1,796

7,597

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

168,881

173,799

Amounts owed by group undertakings

192,364

-

Directors' current accounts

1,257

78,921

Prepayments

-

28,230

362,502

280,950

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

118,305

5,486

Tax

77,648

58,561

Social security and other taxes

15,653

-

VAT

114,235

61,226

Other creditors

12,766

5,021

Accrued expenses

167,337

6,080

505,944

136,374

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.11.25

30.11.24

£

£

Within one year

6,918

26,772

Between one and five years

-

4,643

6,918

31,415

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

R Jacob

Balance outstanding at start of year

38,310

(1,074

)

Amounts advanced

57,765

46,603

Amounts repaid

(95,622

)

(7,219

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

453

38,310

J Rothwell

Balance outstanding at start of year

40,611

(200

)

Amounts advanced

57,560

79,749

Amounts repaid

(97,367

)

(38,938

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

804

40,611

Interest rate is charged on directors loans at HMRC official rate of interest. The loans were fully repaid subsequent to the balance sheet date.

9.	ULTIMATE CONTROLLING PARTY

The immediate parent company is R2J2 Limited. The ultimate controlling party are the directors.