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Registered Number: 11222520
England and Wales
D F NAYLOR LIMITED
Abridged Accounts
Period of accounts Start date: 01 February 2025 End date: 31 January 2026

D F Naylor Limited Contents Page For the year ended 31 January 2026
Statement of financial position | 1
Notes to the financial statements | 2

D F Naylor Limited Statement of Financial Position As at 31 January 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 95,659 |  | 86,008
|  | 95,659 |  | 86,008
Current assets |  |  |
Stocks |  | 19,500 |  | 16,500
Debtors: amounts falling due within one year |  | 84,848 |  | 59,340
Cash at bank and in hand |  | 17,553 |  | 30,300
|  | 121,901 |  | 106,140
Creditors: amount falling due within one year |  | (66,960) |  | (79,008)
Net current assets |  | 54,941 |  | 27,132
Total assets less current liabilities |  | 150,600 |  | 113,140
Creditors: amount falling due after more than one year |  | (333) |  | (10,333)
Provisions for liabilities |  | (362) |  | (353)
Net assets |  | 149,905 |  | 102,454
Capital and reserves |  |  |
Called up share capital | 4 | 2 |  | 2
Profit and loss account |  | 149,903 |  | 102,452
Shareholders' funds |  | 149,905 |  | 102,454
For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 13 May 2026 and were signed by:
------------------------------- Mr D F Naylor Director
1

D F Naylor Limited Notes to the Abridged Financial Statements For the year ended 31 January 2026
General Information D F Naylor Limited is a private company, limited by shares, registered in England and Wales, registration number 11222520, registration address The Lower Stables, Main Street, Sudbury, Ashbourne, Derbyshire, DE6 5HT. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 5% Straight Line
Plant and Machinery | 15% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 5 (2025 : 5).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 February 2025 | - |  | 113,302 |  | 15,390 |  | 2,419 |  | 131,111
Additions | 7,590 |  | 9,471 |  | 7,000 |  | 543 |  | 24,604
Disposals | - |  | - |  | - |  | - |  | -
At 31 January 2026 | 7,590 |  | 122,773 |  | 22,390 |  | 2,962 |  | 155,715
Depreciation
At 01 February 2025 | - |  | 39,180 |  | 4,884 |  | 1,039 |  | 45,103
Charge for year | 380 |  | 11,591 |  | 2,626 |  | 356 |  | 14,953
On disposals | - |  | - |  | - |  | - |  | -
At 31 January 2026 | 380 |  | 50,771 |  | 7,510 |  | 1,395 |  | 60,056
Net book values
Closing balance as at 31 January 2026 | 7,210 |  | 72,002 |  | 14,880 |  | 1,567 |  | 95,659
Opening balance as at 01 February 2025 | - |  | 74,122 |  | 10,506 |  | 1,380 |  | 86,008
4. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
1 Ordinary share of £1.00 each | 1 |  | 1
1 Class B share of £1.00 each | 1 |  | 1
| 2 |  | 2
2