D & J POULTER BUILDING CONTRACTORS LIMITED


Directors	Mr David Poulter
	Mr Jonathan Poulter
	Mrs Joyce Poulter
	Mr Lee Poulter


Company Secretary	Mrs Joyce Poulter


Registered Address	Poulter Joiners Sandwath Lane
	Church Fenton
	Tadcaster
	LS24 9QT


Registered Number	06581403 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		9,333		13,333
Tangible assets	4		37,609		36,854
Investments	5		811,469		266,233
			858,411		316,420
Current assets
Stocks	6	2,130,495		1,322,544
Debtors		44,461		31,744
Cash at bank and on hand		263,978		1,430,308
		2,438,934		2,784,596
Creditors amounts falling due within one year	7	(784,314)		(491,387)
Net current assets (liabilities)			1,654,620		2,293,209
Total assets less current liabilities			2,513,031		2,609,629
Creditors amounts falling due after one year	8		(600,000)		(600,000)
Net assets			1,913,031		2,009,629
Capital and reserves
Called up share capital			99		99
Profit and loss account			1,912,932		2,009,530
Shareholders' funds			1,913,031		2,009,629

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 24 June 2026, and are signed on its behalf by:

Mr Jonathan Poulter
Director
Registered Company No. 06581403

D & J POULTER BUILDING CONTRACTORS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine.  All these matters have impacted the company's trading results to a greater or lesser extent.  At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from work done is recognised when the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from the sale of properties is recognised upon completion of the sales contract and transfer of legal title.

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Revenue from work done is recognised when the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from the sale of properties is recognised upon completion of the sales contract and transfer of legal title.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Current taxation
	The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Current taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Amortisation
	Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows: Goodwill - 20 years straight line If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	15
	Vehicles	25

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks and work in progress
	If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	10		10

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 25	80,000	80,000
At 31 March 26	80,000	80,000
Amortisation and impairment
At 01 April 25	66,667	66,667
Charge for year	4,000	4,000
At 31 March 26	70,667	70,667
Net book value
At 31 March 26	9,333	9,333
At 31 March 25	13,333	13,333

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Total
	£	£	£	£
Cost or valuation
At 01 April 25	25,000	11,725	51,842	88,567
Additions	-	3,868	-	3,868
At 31 March 26	25,000	15,593	51,842	92,435
Depreciation and impairment
At 01 April 25	-	7,486	44,227	51,713
Charge for year	-	1,210	1,903	3,113
At 31 March 26	-	8,696	46,130	54,826
Net book value
At 31 March 26	25,000	6,897	5,712	37,609
At 31 March 25	25,000	4,239	7,615	36,854

5.	Fixed asset investments

	Other loans¹	Total
	£	£
Cost or valuation
At 01 April 25	266,233	266,233
Additions	811,469	811,469
Disposals	(266,233)	(266,233)
At 31 March 26	811,469	811,469
Net book value
At 31 March 26	811,469	811,469
At 31 March 25	266,233	266,233

	Notes
	¹Other loans classified under investments

6.	Stocks

	2026	2025
	£	£
Work in progress	2,130,495	1,322,544
Total	2,130,495	1,322,544

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	80,743	53,045
Bank borrowings and overdrafts	56	7
Taxation and social security	6,346	58,810
Other creditors	692,362	373,443
Accrued liabilities and deferred income	4,807	6,082
Total	784,314	491,387

8.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	600,000	600,000
Total	600,000	600,000

9.	Related party transactions
	During the year the directors made available loans to the company. The loans are interest free and repayable on demand. At the year end date the balance due to the directors totalled £692,362 (2025 - £373,443).