REGISTERED NUMBER: 13986753 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

D Coldron Utilities Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Coldron

Miss C Seed

REGISTERED OFFICE:

4 Park Crescent

Washingborough

Lincoln

LN4 1DD

REGISTERED NUMBER:

13986753 (England and Wales)

ACCOUNTANTS:

ABC Accounting Services

1 Willoughton Place

Wharton Close

Gainsborough

Lincolnshire

DN21 1EB

FIXED ASSETS

Tangible assets

4

80,699

72,000

CURRENT ASSETS

Stocks

30,000

-

Debtors

5

37,152

57,262

Cash at bank

115,879

83,155

183,031

140,417

CREDITORS

Amounts falling due within one year

6

48,546

45,721

NET CURRENT ASSETS

134,485

94,696

TOTAL ASSETS LESS CURRENT LIABILITIES

215,184

166,696

CREDITORS

Amounts falling due after more than one year

7

(12,523

)

(9,100

)

PROVISIONS FOR LIABILITIES

(15,333

)

(13,680

)

NET ASSETS

187,328

143,916

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

187,326

143,914

187,328

143,916

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

D Coldron - Director

Miss C Seed - Director

1.	STATUTORY INFORMATION

D Coldron Utilities Ltd 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 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

29,800

79,340

-

109,140

Additions

6,797

24,895

2,096

33,788

At 31 March 2026

36,597

104,235

2,096

142,928

DEPRECIATION

At 1 April 2025

5,960

31,180

-

37,140

Charge for year

6,127

18,263

699

25,089

At 31 March 2026

12,087

49,443

699

62,229

NET BOOK VALUE

At 31 March 2026

24,510

54,792

1,397

80,699

At 31 March 2025

23,840

48,160

-

72,000

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2025

13,750

Additions

23,295

At 31 March 2026

37,045

DEPRECIATION

At 1 April 2025

3,438

Charge for year

8,401

At 31 March 2026

11,839

NET BOOK VALUE

At 31 March 2026

25,206

At 31 March 2025

10,312

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

26,469

8,000

CIS suffered

5,196

48,544

VAT

5,487

718

37,152

57,262

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

13,231

12,357

Trade creditors

13,467

-

Tax

20,844

32,760

Other creditors

363

-

Directors' current accounts

41

4

Accrued expenses

600

600

48,546

45,721

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

12,523

9,100

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £43,700 (2025 - £53,150) were paid to the directors .

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors.