Company No: 02425929 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	31.10.2025		31.10.2024
		£		£
Fixed assets
Tangible assets	3	1,603		2,008
		1,603		2,008
Current assets
Debtors	4	15,945		13,691
		15,945		13,691
Creditors: amounts falling due within one year	5	( 22,149)		( 14,316)
Net current liabilities		(6,204)		(625)
Total assets less current liabilities		(4,601)		1,383
Net (liabilities)/assets		( 4,601)		1,383
Capital and reserves
Called-up share capital		2		2
Profit and loss account		( 4,603 )		1,381
Total shareholders' (deficit)/funds		( 4,601)		1,383

For the financial year ending 31 October 2025 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 financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Dewco Lloyd Ltd (registered number: 02425929) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

Elizabeth Ellen Ambler Director

Alan Russell Lloyd Dew Director

29 July 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Dewco Lloyd Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Cyder House, Ixworth, Bury St Edmunds, IP31 2HT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	25 % reducing balance
Fixtures and fittings	20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	Year ended 31.10.2025		Period from 01.05.2023 to 31.10.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Plant and machinery		Fixtures and fittings		Total
	£		£		£
Cost
At 01 November 2024	565		7,619		8,184
At 31 October 2025	565		7,619		8,184
Accumulated depreciation
At 01 November 2024	503		5,673		6,176
Charge for the financial year	16		389		405
At 31 October 2025	519		6,062		6,581
Net book value
At 31 October 2025	46		1,557		1,603
At 31 October 2024	62		1,946		2,008

4. Debtors

	31.10.2025		31.10.2024
	£		£
Trade debtors	13,275		11,021
Other debtors	2,670		2,670
	15,945		13,691

5. Creditors: amounts falling due within one year

	31.10.2025		31.10.2024
	£		£
Trade creditors	317		165
Accruals	1,074		1,530
Other creditors	20,758		12,621
	22,149		14,316