1 January 2025 v2026.29.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP062535332025-01-012025-12-31062535332025-12-31062535332024-12-3106253533core:WithinOneYear2025-12-3106253533core:WithinOneYear2024-12-3106253533core:ShareCapital2025-12-3106253533core:ShareCapital2024-12-3106253533core:RetainedEarningsAccumulatedLosses2025-12-3106253533core:RetainedEarningsAccumulatedLosses2024-12-3106253533bus:Director12025-01-012025-12-3106253533bus:RegisteredOffice2025-01-012025-12-31062535332024-01-012024-12-3106253533core:PlantMachinery2025-01-0106253533core:PlantMachinery2025-01-012025-12-3106253533core:PlantMachinery2025-12-3106253533core:PlantMachinery2024-12-3106253533core:CostValuation2025-01-0106253533core:CostValuation2025-12-310625353312025-01-012025-12-3106253533countries:EnglandWales2025-01-012025-12-3106253533bus:AuditExemptWithAccountantsReport2025-01-012025-12-3106253533bus:PrivateLimitedCompanyLtd2025-01-012025-12-3106253533bus:SmallEntities2025-01-012025-12-3106253533bus:FullAccounts2025-01-012025-12-31
Company registration number:
06253533
DC Fine Chemicals Limited
Unaudited Filleted Financial Statements for the year ended
31 December 2025
DC Fine Chemicals Limited
Statement of Financial Position
31 December 2025
20252024
Note££
Fixed assets    
Tangible assets 5
2,527
 
2,920
 
Investments 6
44,858
 
44,858
 
47,385
 
47,778
 
Current assets    
Debtors 7
500,504
 
1,001,882
 
Cash at bank and in hand
386,173
 
106,689
 
886,677
 
1,108,571
 
Creditors: amounts falling due within one year 8
(328,698
)
(181,453
)
Net current assets
557,979
 
927,118
 
Total assets less current liabilities 605,364   974,896  
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
605,264
 
974,796
 
Shareholders funds
605,364
 
974,896
 
For the year ending
31 December 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 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.
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
9 June 2026
, and are signed on behalf of the board by:
A Berral Raya
Director
Company registration number:
06253533
DC Fine Chemicals Limited
Notes to the Financial Statements
Year ended
31 December 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
88 Hill Top
, ,
NW11 6DY
, United Kingdom. The business address of the company is 1a Cobham Mews, Agar Grove, London, NW1 9SB.

2 Statement of compliance

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

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Consolidation

The entity has taken advantage of the option not to prepare consolidated
financial statements
contained in Section 398 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.

Turnover

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

Current tax

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.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses.
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:
Fittings fixtures and equipment 25% reducing balance

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Defined contribution pension plan

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.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange prevailing at the accounting date. Transactions in foreign currencies are recorded at the date of the transactions. All difference are taken to the Profit and Loss account.

4 Average number of employees

The average number of persons employed by the company during the year was
7
(2024:
6.00
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 January 2025
18,555
 
Additions
449
 
At
31 December 2025
19,004
 
Depreciation  
At
1 January 2025
15,635
 
Charge
842
 
At
31 December 2025
16,477
 
Carrying amount  
At
31 December 2025
2,527
 
At 31 December 2024
2,920
 

6 Investments

Shares in group undertakings and participating interests
£
Cost  
At
1 January 2025
44,858
 
At
31 December 2025
44,858
 
Impairment  
At
1 January 2025
and
31 December 2025
-  
Carrying amount  
At
31 December 2025
44,858
 
At 31 December 2024
44,858
 
The company holds 100% of the share capital of D C Fine Chemicals Spain S.L.U.

7 Debtors

20252024
££
Trade debtors
224,307
 
147,602
 
Amounts owed by group undertakings and undertakings in which the company has a participating interest
222,251
 
821,536
 
Other debtors
53,946
 
32,744
 
500,504
 
1,001,882
 

8 Creditors: amounts falling due within one year

20252024
££
Trade creditors
19,898
 
12,900
 
Taxation and social security
132,793
 
87,653
 
Other creditors
176,007
 
80,900
 
328,698
 
181,453
 

10 Controlling party

No individual acting alone can exercise control over the company.