Deyn (Plastics) Limited - Filleted accounts

Registered number

01142353

Deyn (Plastics) Limited

Filleted Accounts

31 October 2025

Deyn (Plastics) Limited
Registered number:		01142353
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		364,003			384,512

Current assets
Stocks		71,320			76,664
Debtors	4	166,513			194,450
		237,833			271,114

Creditors: amounts falling due within one year	5	(211,950)			(188,735)

Net current assets			25,883			82,379

Total assets less current liabilities			389,886			466,891

Creditors: amounts falling due after more than one year	6		(117,606)			(164,737)

Provisions for liabilities			(11,697)			(15,594)


Net assets			260,583			286,560

Capital and reserves
Called up share capital			29,100			29,100
Profit and loss account			231,483			257,460

Shareholders' funds			260,583			286,560

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr J. R. Farndon
Director
Approved by the board on 3 July 2026

Deyn (Plastics) Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			Nil
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					8		8


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	317,612		500,859		67,868		886,339
	Additions	-		-		42,735		42,735
	Disposals	-		-		(35,188)		(35,188)
	At 31 October 2025	317,612		500,859		75,415		893,886

	Depreciation
	At 1 November 2024	15,172		443,718		42,937		501,827
	Charge for the year	-		42,838		15,083		57,921
	On disposals	-		-		(29,865)		(29,865)
	At 31 October 2025	15,172		486,556		28,155		529,883

	Net book value
	At 31 October 2025	302,440		14,303		47,260		364,003
	At 31 October 2024	302,440		57,141		24,931		384,512


4	Debtors					2025		2024
£							£

	Trade debtors					139,437		144,374
	Other debtors					27,076		50,076
						166,513		194,450


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					38,775		45,430
	Obligations under finance lease and hire purchase contracts					13,316		3,198
	Trade creditors					104,806		105,387
	Taxation and social security costs					21,651		15,103
	Director's account					14,306		9,119
	Other creditors					19,096		10,498
						211,950		188,735


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					100,753		144,685
	Obligations under finance lease and hire purchase contracts					16,853		20,052
						117,606		164,737


7	Loans from directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr J. R. Farndon
	Current account	739		27,467		(27,750)		456

	Mrs B. Farndon-Price
	Current account	4,190		3,724		(989)		6,925

	Mr G. Farndon
	Current account	4,190		3,724		(989)		6,925

		9,119		34,915		(29,728)		14,306


8	Controlling party

	The company is under the control of Mr J. R. Farndon, the director, who owns 70% of the issued share capital.


9	Other information

	Deyn (Plastics) Limited is a private company limited by shares and incorporated in England. Its registered office is:
	401 Netherwood Road
	Rotherwas Industrial Estate
	Hereford
	HR2 6JU