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Registration number: 14299907

DC Carpenters Limited
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 August 2025

DC Carpenters Limited

Contents

Abridged Balance Sheet | 1
Notes to the Unaudited Abridged Financial Statements | 2 to 4

DC Carpenters Limited

(Registration number: 14299907)
Abridged Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 12,239 | -
Current assets |  |  |
Debtors |  | 10,877 | 34,699
Cash at bank and in hand |  | 16,986 | 7,701
|  | 27,863 | 42,400
Creditors: Amounts falling due within one year |  | (24,642) | (42,300)
Net current assets |  | 3,221 | 100
Total assets less current liabilities |  | 15,460 | 100
Creditors: Amounts falling due after more than one year |  | (12,300) | -
Provisions for liabilities |  | (3,060) | -
Net assets |  | 100 | 100
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Total equity |  | 100 | 100

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

| The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
| The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 19 August 2026 and signed on its behalf by:

Mr D C Cockayne

Director

Mr H C Cockayne

Director

DC Carpenters Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales (company number 14299907).

The address of its registered office is:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

These financial statements were authorised for issue by the Board on 19 August 2026.

2 | Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

DC Carpenters Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor Vehicles | 25% Reducing Balance

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

DC Carpenters Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

4 | Tangible assets

| Motor vehicles £ | Total £
Cost or valuation
Additions | 12,499 | 12,499
At 31 August 2025 | 12,499 | 12,499
Depreciation
Charge for the year | 260 | 260
At 31 August 2025 | 260 | 260
Carrying amount
At 31 August 2025 | 12,239 | 12,239

5 | Related party transactions

Advances to directors

Mr D C Cockayne During the period Mr D C Cockayne went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £34,568 (2024 - £Nil). At the year end the amount outstanding from Mr D C Cockayne was £5,603 (2024 - £). Interest has been charged at the commercial rate.
Mr H C Cockayne During the period Mr H C Cockayne went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £15,467 (2024 - £Nil). At the year end the amount outstanding from Mr H C Cockayne was £150 (2024 - £). Interest has been charged at the commercial rate.