David Trundley Design Services Limited 31/03/2026 iXBRL

Company registration number: 03065455

DAVID TRUNDLEY DESIGN SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2026

DAVID TRUNDLEY DESIGN SERVICES LIMITED

Contents

Directors report

Accountant's report

Statement of financial position

Notes to the financial statements

DAVID TRUNDLEY DESIGN SERVICES LIMITED

Directors report

Year ended 31 March 2026

The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2026.

Directors

The directors who served the company during the year were as follows:

Mr I P G Trundley

Mrs K E Trundley

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 06 July 2026 and signed on behalf of the board by:

Mr I P G Trundley

Director

DAVID TRUNDLEY DESIGN SERVICES LIMITED

Report to the board of directors on the preparation of the

unaudited statutory financial statements of David Trundley Design Services Limited

Year ended 31 March 2026

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2026 which comprise the statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

R M F Pola FCA

Jenemi Associates Limited

Ecotech Business park

27G Turbine Way

Swaffham

Norfolk

PE37 7XD

6 July 2026

DAVID TRUNDLEY DESIGN SERVICES LIMITED

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	233,417		228,704
		_______		_______
			233,417		228,704

Current assets
Debtors	6	455,653		269,623
Cash at bank and in hand		104,120		195,667
		_______		_______
		559,773		465,290
Creditors: amounts falling due
within one year	7	( 340,740)		( 214,443)
		_______		_______
Net current assets			219,033		250,847
			_______		_______
Total assets less current liabilities			452,450		479,551

Creditors: amounts falling due
after more than one year	8		( 8,797)		( 20,582)

Provisions for liabilities	9		( 29,812)		( 28,916)

			_______		_______
Net assets			413,841		430,053
			_______		_______

Capital and reserves
Called up share capital	11		20,000		20,000
Profit and loss account			393,841		410,053
			_______		_______
Shareholders funds			413,841		430,053
			_______		_______

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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 06 July 2026 , and are signed on behalf of the board by:

Mr I P G Trundley

Director

Company registration number: 03065455

DAVID TRUNDLEY DESIGN SERVICES LIMITED

Notes to the financial statements

Year ended 31 March 2026

1. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

2. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	10 %	reducing balance
Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

3. Profit before taxation

Profit before taxation is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible assets	43,324	30,387
	_______	_______

4. Tax on profit

Major components of tax expense

	2026	2025
	£	£
Current tax:
UK current tax expense	141,434	80,897
	_______	_______

Deferred tax:
Origination and reversal of timing differences	896	( 3,892)
	_______	_______
Tax on profit	142,330	77,005
	_______	_______

5. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2025	31,335	55,935	210,032	156,815	454,117
Additions	-	-	16,328	42,872	59,200
Disposals	-	( 4,010)	-	( 19,000)	( 23,010)
	_______	_______	_______	_______	_______
At 31 March 2026	31,335	51,925	226,360	180,687	490,307
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2025	-	47,762	124,647	53,004	225,413
Charge for the year	-	462	13,452	29,410	43,324
Disposals	-	( 454)	-	( 11,393)	( 11,847)
	_______	_______	_______	_______	_______
At 31 March 2026	-	47,770	138,099	71,021	256,890
	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2026	31,335	4,155	88,261	109,666	233,417
	_______	_______	_______	_______	_______
At 31 March 2025	31,335	8,173	85,385	103,811	228,704
	_______	_______	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	402,569	212,812
Other debtors	53,084	56,811
	_______	_______
	455,653	269,623
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	103,730	45,096
Corporation tax	141,434	80,897
Social security and other taxes	51,547	56,910
Other creditors	44,029	31,540
	_______	_______
	340,740	214,443
	_______	_______

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	8,797	20,582
	_______	_______

9. Provisions

	Deferred tax (note 10)	Total
	£	£
At 1 April 2025	28,916	28,916
Additions	896	896
	_______	_______
At 31 March 2026	29,812	29,812
	_______	_______

10. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2026	2025
	£	£
Included in provisions (note 9)	29,812	28,916
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2026	2025
	£	£
Accelerated capital allowances	29,812	28,916
	_______	_______

11. Called up share capital

Authorised share capital

	2026		2025
	No	£	No	£
Ordinary shares of £ 1.00 each	20,000	20,000	20,000	20,000
	_______	_______	_______	_______
Issued, called up and fully paid
	2026		2025
	No	£	No	£
Ordinary shares of £ 1.00 each	20,000	20,000	20,000	20,000
	_______	_______	_______	_______