Double l Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 01797516

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		362,804		366,499

			362,804		366,499
CURRENT ASSETS
Stocks	5	90,974		120,704
Debtors	6	172,952		52,381
Cash at bank and in hand		32,768		51,217

		296,694		224,302
Creditors: Amounts Falling Due Within One Year	7	(143,110 )		(74,573 )

NET CURRENT ASSETS (LIABILITIES)			153,584		149,729

TOTAL ASSETS LESS CURRENT LIABILITIES			516,388		516,228

NET ASSETS			516,388		516,228

CAPITAL AND RESERVES
Called up share capital	8		400		400
Capital redemption reserve			600		600
Profit and Loss Account			515,388		515,228

SHAREHOLDERS' FUNDS			516,388		516,228

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Kevin Pogson

Director

10th July 2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Double l Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01797516 . The registered office is Yard No 1, Imperial Park Estate, Rawreth Lane, Rayleigh Essex, SS6 9RS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 6)

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Double l Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

4. Tangible Assets

	Investment Properties	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 May 2025	335,000	37,149	111,819	483,968
Additions	-	5,626	-	5,626
Disposals	-	(1,743 )	-	(1,743 )

As at 30 April 2026	335,000	41,032	111,819	487,851

Depreciation
As at 1 May 2025	-	33,756	83,713	117,469
Provided during the period	-	2,239	7,028	9,267
Disposals	-	(1,689 )	-	(1,689 )

As at 30 April 2026	-	34,306	90,741	125,047

Net Book Value
As at 30 April 2026	335,000	6,726	21,078	362,804

As at 1 May 2025	335,000	3,393	28,106	366,499

5. Stocks

	2026	2025
	£	£
Stock	90,974	120,704

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	144,814	26,229
Prepayments and accrued income	28,038	26,052
Other debtors	100	100

	172,952	52,381

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	25,922	15,647
Other taxes and social security	3,489	5,178
VAT	30,023	17,209
Other creditors	7,153	5,824
Accruals and deferred income	16,523	9,215
Director's loan account	60,000	21,500

	143,110	74,573

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Double l Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	400	400

9. FRC's Ethical Standard - Provision Available for Small Entities

In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

10. Audit Information

The auditor's report on the accounts of Double l Limited for the year ended 30 April 2026 was unqualified.

The auditor's report was signed by Jeremy Boyden BA (Hons) FCA (Senior Statutory Auditor) for and on behalf of Pocknells Audit Limited , Statutory Auditor.

Pocknells Audit Limited

46 Hullbridge Road

South Woodham Ferrers

Essex

CM3 5NG

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