Company No: 10407667 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Ellis Tilbury (Resigned 27 November 2024)
	Luke Tilbury
	Poppy Ann Tilbury (Appointed 10 January 2025)

REGISTERED OFFICE	5th Floor Dencora Court
	Tylers Avenue
	Southend On Sea
	SS1 2BB
	United Kingdom

COMPANY NUMBER

10407667 (England and Wales)

CHARTERED ACCOUNTANTS	Gascoynes
	Gascoyne House
	Moseleys Farm Business Centre
	Fornham All Saints
	Bury St Edmunds
	Suffolk
	IP28 6JY

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	484,127		633,041
		484,127		633,041
Current assets
Stocks		152,673		62,995
Debtors	5	829,181		636,819
Cash at bank and in hand		4,304		5,113
		986,158		704,927
Creditors: amounts falling due within one year	6	( 967,050)		( 710,856)
Net current assets/(liabilities)		19,108		(5,929)
Total assets less current liabilities		503,235		627,112
Creditors: amounts falling due after more than one year	7	( 248,293)		( 434,265)
Provision for liabilities		( 111,958)		( 77,241)
Net assets		142,984		115,606
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		142,884		115,506
Total shareholder's funds		142,984		115,606

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 member has 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of LDT Contractors Limited (registered number: 10407667) were approved and authorised for issue by the Board of Directors on 29 July 2026. They were signed on its behalf by:

Luke Tilbury Director

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 year, unless otherwise stated.

General information and basis of accounting

LDT Contractors Limited (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 5th Floor Dencora Court, Tylers Avenue, Southend On Sea, SS1 2BB, 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 Balance Sheet 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.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

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	4 years straight line
Vehicles	20 % reducing balance
Fixtures and fittings	4 years straight line
Office equipment	4 years straight line
Computer equipment	4 years straight line

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	12		9

4. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Office equipment		Computer equipment		Total
	£		£		£		£		£		£
Cost
At 01 November 2024	271,306		590,216		11,237		4,596		10,502		887,857
Additions	0		0		0		605		2,342		2,947
Disposals	( 125,000)		0		0		0		0		( 125,000)
At 31 October 2025	146,306		590,216		11,237		5,201		12,844		765,804
Accumulated depreciation
At 01 November 2024	93,539		144,944		8,470		1,983		5,880		254,816
Charge for the financial year	16,390		52,758		1,224		1,170		2,272		73,814
Disposals	( 46,953)		0		0		0		0		( 46,953)
At 31 October 2025	62,976		197,702		9,694		3,153		8,152		281,677
Net book value
At 31 October 2025	83,330		392,514		1,543		2,048		4,692		484,127
At 31 October 2024	177,767		445,272		2,767		2,613		4,622		633,041

5. Debtors

	2025		2024
	£		£
Trade debtors	515,737		471,289
Amounts owed by Group undertakings	127,029		38,309
Other debtors	186,415		127,221
	829,181		636,819

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans and overdrafts	67,305		5,555
Trade creditors	133,679		168,132
Amounts owed to Group undertakings	5,166		5,166
Taxation and social security	182,447		218,406
Obligations under finance leases and hire purchase contracts	149,693		121,824
Other creditors	428,760		191,773
	967,050		710,856

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

	2025		2024
	£		£
Bank loans	19,445		25,000
Obligations under finance leases and hire purchase contracts	228,848		409,265
	248,293		434,265

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100