REGISTERED NUMBER: 15313209 (England and Wales)

Financial Statements for the Year Ended 30 November 2025

for

D Clifford Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D J Clifford

REGISTERED OFFICE:

Suites 5 & 6, The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

REGISTERED NUMBER:

15313209 (England and Wales)

ACCOUNTANTS:

Bennett Kirkhope Smith

Chartered Certified Accountants

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

FIXED ASSETS

Tangible assets

4

40,725

34,141

CURRENT ASSETS

Stocks

20,058

18,763

Debtors

5

25,898

9,335

Cash at bank

14,696

18,387

60,652

46,485

CREDITORS

Amounts falling due within one year

6

85,291

59,672

NET CURRENT LIABILITIES

(24,639

)

(13,187

)

TOTAL ASSETS LESS CURRENT LIABILITIES

16,086

20,954

PROVISIONS FOR LIABILITIES

7

4,064

-

NET ASSETS

12,022

20,954

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

11,922

20,854

12,022

20,954

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

The financial statements were approved by the director and authorised for issue on 3 July 2026 and were signed by:

Mr D J Clifford - Director

1.	STATUTORY INFORMATION

D Clifford Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Short leasehold

-

not provided

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

Motor

Computer

leasehold

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

2,925

26,129

10,455

4

39,513

Additions

-

12,727

-

-

12,727

At 30 November 2025

2,925

38,856

10,455

4

52,240

DEPRECIATION

At 1 December 2024

-

2,757

2,614

1

5,372

Charge for year

-

4,182

1,960

1

6,143

At 30 November 2025

-

6,939

4,574

2

11,515

NET BOOK VALUE

At 30 November 2025

2,925

31,917

5,881

2

40,725

At 30 November 2024

2,925

23,372

7,841

3

34,141

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

31,232

15,748

Bad debt provision

(7,202

)

(7,002

)

Prepayments

1,868

589

25,898

9,335

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

-

3,438

Trade creditors

-

4,235

Corporation tax

8,404

8,261

VAT

1,608

1,618

Directors' current accounts

72,626

38,836

Accrued expenses

2,653

3,284

85,291

59,672

7.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

£

Deferred tax

4,064

-

Deferred

tax

£

Provided during year

4,064

Balance at 30 November 2025

4,064