REGISTERED NUMBER: 15318113 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

D&K TAYLOR LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs T J Taylor

K J Taylor

REGISTERED OFFICE:

Chapel Farm House

Canterbury Road

Brabourne Lees

Ashford

Kent

TN25 6QS

REGISTERED NUMBER:

15318113 (England and Wales)

ACCOUNTANTS:

Cassidys Chartered Accountants

South Stour Offices

South Stour Road

Mersham

Ashford

Kent

TN25 7HS

FIXED ASSETS

Tangible assets

4

58,652

73,354

CURRENT ASSETS

Debtors

5

33,427

33,051

Cash at bank

47,017

49,442

80,444

82,493

CREDITORS

Amounts falling due within one year

6

107,117

134,052

NET CURRENT LIABILITIES

(26,673

)

(51,559

)

TOTAL ASSETS LESS CURRENT LIABILITIES

31,979

21,795

CREDITORS

Amounts falling due after more than one year

7

-

14,088

NET ASSETS

31,979

7,707

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

31,977

7,705

SHAREHOLDERS' FUNDS

31,979

7,707

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 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 17 August 2026 and were signed on its behalf by:

K J Taylor - Director

1.	STATUTORY INFORMATION

D&K Taylor 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.

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 etc

-

33% on cost and 20% on reducing balance

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 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

91,721

DEPRECIATION

At 1 December 2024

18,367

Charge for year

14,702

At 30 November 2025

33,069

NET BOOK VALUE

At 30 November 2025

58,652

At 30 November 2024

73,354

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

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

54,260

DEPRECIATION

At 1 December 2024

10,852

Charge for year

8,682

At 30 November 2025

19,534

NET BOOK VALUE

At 30 November 2025

34,726

At 30 November 2024

43,408

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

31,406

32,099

Other debtors

2,021

952

33,427

33,051

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

14,088

22,642

Trade creditors

17,389

14,276

Taxation and social security

13,260

11,987

Other creditors

62,380

85,147

107,117

134,052

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

-

14,088

8.	DEFERRED TAX

£

Balance at 1 December 2024

(338

)

Provided during year

(224

)

Balance at 30 November 2025

(562

)

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £1,000 (2024 - £1,000) were paid to the directors .

Mr & Mrs Taylor - Directors and Shareholders

At the balance sheet date D&K Taylor Ltd owed Mr & Mrs Taylor £58,782 ( 2024 - £83,947 )