Silverfin false false 31/03/2026 01/04/2025 31/03/2026 David Barton 09/06/2023 Derek Barton 09/06/2023 Lee Sorenson 09/06/2023 29 July 2026 The principal activity of the company during the financial year was the provision of drylining services, particularly with regard to new builds. 14925805 2026-03-31 14925805 bus:Director1 2026-03-31 14925805 bus:Director2 2026-03-31 14925805 bus:Director3 2026-03-31 14925805 2025-03-31 14925805 core:CurrentFinancialInstruments 2026-03-31 14925805 core:CurrentFinancialInstruments 2025-03-31 14925805 core:ShareCapital 2026-03-31 14925805 core:ShareCapital 2025-03-31 14925805 core:RetainedEarningsAccumulatedLosses 2026-03-31 14925805 core:RetainedEarningsAccumulatedLosses 2025-03-31 14925805 core:PlantMachinery 2025-03-31 14925805 core:OfficeEquipment 2025-03-31 14925805 core:PlantMachinery 2026-03-31 14925805 core:OfficeEquipment 2026-03-31 14925805 bus:OrdinaryShareClass1 2026-03-31 14925805 2025-04-01 2026-03-31 14925805 bus:FilletedAccounts 2025-04-01 2026-03-31 14925805 bus:SmallEntities 2025-04-01 2026-03-31 14925805 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 14925805 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14925805 bus:Director1 2025-04-01 2026-03-31 14925805 bus:Director2 2025-04-01 2026-03-31 14925805 bus:Director3 2025-04-01 2026-03-31 14925805 core:PlantMachinery 2025-04-01 2026-03-31 14925805 core:OfficeEquipment 2025-04-01 2026-03-31 14925805 2024-04-01 2025-03-31 14925805 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 14925805 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 14925805 (England and Wales)

# D&D DRYLINING SOUTH EAST LTD

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

D&D DRYLINING SOUTH EAST LTD

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

D&D DRYLINING SOUTH EAST LTD

## COMPANY INFORMATION

For the financial year ended 31 March 2026
D&D DRYLINING SOUTH EAST LTD

## COMPANY INFORMATION (continued)

For the financial year ended 31 March 2026

Directors | David Barton
| Derek Barton
| Lee Sorenson

Registered office | Barton House
| Barton's Court
| The Street
| Bredhurst
| Kent
| ME7 3LQ
| United Kingdom

Company number | 14925805 (England and Wales)

Accountant | Kreston Reeves LLP
| Suite 2
| Orchard House
| Orchard Street
| Canterbury
| Kent
| CT2 8AR

## ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF D&D DRYLINING SOUTH EAST LTD

For the financial year ended 31 March 2026

## ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF D&D DRYLINING SOUTH EAST LTD (continued)

For the financial year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D&D Drylining South East Ltd for the financial year ended 31 March 2026 which comprise the Balance Sheet and the related notes 1 to 8 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Board of Directors of D&D Drylining South East Ltd, as a body, in accordance with the terms of our engagement letter dated 17 July 2023. Our work has been undertaken solely to prepare for your approval the financial statements of D&D Drylining South East Ltd and state those matters that we have agreed to state to the Board of Directors of D&D Drylining South East Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D&D Drylining South East Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that D&D Drylining South East Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of D&D Drylining South East Ltd. You consider that D&D Drylining South East Ltd is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of D&D Drylining South East Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP

Suite 2
Orchard House
Orchard Street
Canterbury
Kent
CT2 8AR

29 July 2026

D&D DRYLINING SOUTH EAST LTD

## BALANCE SHEET

As at 31 March 2026
D&D DRYLINING SOUTH EAST LTD

## BALANCE SHEET (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 24,174 |  | 16,668
|  | 24,174 |  | 16,668
Current assets |  |  |  |
Debtors | 4 | 1,075,451 |  | 761,793
Cash at bank and in hand |  | 567,943 |  | 567,711
|  | 1,643,394 |  | 1,329,504
Creditors: amounts falling due within one year | 5 | ( 1,003,657) |  | ( 626,232)
Net current assets |  | 639,737 |  | 703,272
Total assets less current liabilities |  | 663,911 |  | 719,940
Net assets |  | 663,911 |  | 719,940
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | 663,811 |  | 719,840
Total shareholders' funds |  | 663,911 |  | 719,940

For the financial year ending 31 March 2026 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 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 D&D Drylining South East Ltd (registered number: 14925805) were approved and authorised for issue by the Board of Directors on 29 July 2026. They were signed on its behalf by:

David Barton Director |

D&D DRYLINING SOUTH EAST LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
D&D DRYLINING SOUTH EAST LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 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

D&D Drylining South East Ltd (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 Barton House, Barton's Court, The Street, Bredhurst, Kent, ME7 3LQ, 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 £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### 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.

##### 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 | 25 % reducing balance
Office equipment | 25 % reducing balance

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.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

##### 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. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 7 |  | 7

#### 3. Tangible assets

| Plant and machinery |  | Office equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 April 2025 | 13,362 |  | 5,767 |  | 19,129
Additions | 2,795 |  | 9,395 |  | 12,190
At 31 March 2026 | 16,157 |  | 15,162 |  | 31,319
Accumulated depreciation |  |  |  |  |
At 01 April 2025 | 1,435 |  | 1,026 |  | 2,461
Charge for the financial year | 2,758 |  | 1,926 |  | 4,684
At 31 March 2026 | 4,193 |  | 2,952 |  | 7,145
Net book value |  |  |  |  |
At 31 March 2026 | 11,964 |  | 12,210 |  | 24,174
At 31 March 2025 | 11,927 |  | 4,741 |  | 16,668

#### 4. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 928,930 |  | 702,577
Amounts owed by associates | 0 |  | 14,028
Corporation tax | 70,758 |  | 0
Other debtors | 75,763 |  | 45,188
| 1,075,451 |  | 761,793

#### 5. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Trade creditors | 692,667 |  | 256,573
Amounts owed to associates | 29,291 |  | 0
Taxation and social security | 4,679 |  | 113,306
Other creditors | 277,020 |  | 256,353
| 1,003,657 |  | 626,232

#### 6. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
10,000 Ordinary shares of £ 0.01 each | 100 |  | 100

#### 7. Related party transactions

All payments made to the directors were made under normal market conditions.

#### 8. Ultimate controlling party

There is no overall controlling party of the company.