D Simpson Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07448389 (England and Wales)

D SIMPSON LIMITED

Unaudited Financial Statements for the Year Ended 30 November 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

D Simpson

REGISTERED OFFICE:

18 Church Hill Road

Tettenhall

Wolverhampton

West Midlands

WV6 9AT

REGISTERED NUMBER:

07448389 (England and Wales)

ACCOUNTANTS:

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

FIXED ASSETS

Tangible assets

4

293

658

Investment property

5

400,000

400,293

400,658

CURRENT ASSETS

Debtors

6

233,430

200,312

Cash at bank

414,129

376,914

647,559

577,226

CREDITORS

Amounts falling due within one year

7

29,667

43,986

NET CURRENT ASSETS

617,892

533,240

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,018,185

933,898

PROVISIONS FOR LIABILITIES

11,006

11,097

NET ASSETS

1,007,179

922,801

CAPITAL AND RESERVES

Called up share capital

8

2

Revaluation reserve

9

32,798

Retained earnings

974,379

890,001

SHAREHOLDERS' FUNDS

1,007,179

922,801

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 July 2026 and were signed by:

D Simpson - Director

1.	STATUTORY INFORMATION

D Simpson 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fittings & equipment

-

25% on reducing balance

Computer equipment

-

25% Straight Line

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference shares or non-puttable ordinary shares which are measured at fair value, with changes

recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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

Fittings

Computer

& equipment

equipment

Totals

£

COST

At 1 December 2024

and 30 November 2025

1,544

3,280

4,824

DEPRECIATION

At 1 December 2024

1,214

2,952

4,166

Charge for year

82

283

365

At 30 November 2025

1,296

3,235

4,531

NET BOOK VALUE

At 30 November 2025

248

45

293

At 30 November 2024

330

328

658

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

400,000

NET BOOK VALUE

At 30 November 2025

400,000

At 30 November 2024

400,000

Fair value at 30 November 2025 is represented by:

£

Valuation in 2023

43,731

Cost

356,269

400,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Trade debtors

510

7,378

Other debtors

188,901

192,158

Directors' current accounts

43,240

-

Prepayments

779

776

233,430

200,312

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Social security and other taxes

28,307

37,918

Directors' current accounts

-

4,774

Accrued expenses

1,360

1,294

29,667

43,986

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

2

Ordinary

£1

2

9.

RESERVES

Revaluation

reserve

£

At 1 December 2024

and 30 November 2025

32,798

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

D Simpson

Balance outstanding at start of year

(4,774

)

(4,573

)

Amounts advanced

48,330

217

Amounts repaid

(316

)

(418

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

43,240

(4,774

)

The director's loan was repaid on 15th July 2026.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is D Simpson.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

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 Simpson Limited for the year ended 30 November 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of D Simpson Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of D Simpson Limited and state those matters that we have agreed to state to the director of D Simpson Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D Simpson Limited and its director for our work or for this report.

It is your duty to ensure that D Simpson Limited 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 Simpson Limited. You consider that D Simpson Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of D Simpson Limited. 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.

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

20 July 2026