IRIS Accounts Production v26.2.0.494 05037082 director 1.12.24 30.11.25 30.11.25 false true false false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05037082 2024-11-30 05037082 2025-11-30 05037082 2024-12-01 2025-11-30 05037082 2023-11-30 05037082 2023-12-01 2024-11-30 05037082 2024-11-30 05037082 ns15:EnglandWales 2024-12-01 2025-11-30 05037082 ns14:PoundSterling 2024-12-01 2025-11-30 05037082 ns10:Director1 2024-12-01 2025-11-30 05037082 ns10:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 05037082 ns10:SmallEntities 2024-12-01 2025-11-30 05037082 ns10:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 05037082 ns10:SmallCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 05037082 ns10:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 05037082 ns10:FullAccounts 2024-12-01 2025-11-30 05037082 1 2024-12-01 2025-11-30 05037082 ns10:OrdinaryShareClass1 2024-12-01 2025-11-30 05037082 ns10:OrdinaryShareClass2 2024-12-01 2025-11-30 05037082 ns10:CompanySecretary1 2024-12-01 2025-11-30 05037082 ns10:RegisteredOffice 2024-12-01 2025-11-30 05037082 ns5:CurrentFinancialInstruments 2025-11-30 05037082 ns5:CurrentFinancialInstruments 2024-11-30 05037082 ns5:ShareCapital 2025-11-30 05037082 ns5:ShareCapital 2024-11-30 05037082 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 05037082 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 05037082 ns5:NetGoodwill 2024-12-01 2025-11-30 05037082 ns5:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 05037082 ns5:NetGoodwill 2024-11-30 05037082 ns5:NetGoodwill 2025-11-30 05037082 ns5:NetGoodwill 2024-11-30 05037082 ns5:LandBuildings 2024-11-30 05037082 ns5:PlantMachinery 2024-11-30 05037082 ns5:LandBuildings 2024-12-01 2025-11-30 05037082 ns5:PlantMachinery 2024-12-01 2025-11-30 05037082 ns5:LandBuildings 2025-11-30 05037082 ns5:PlantMachinery 2025-11-30 05037082 ns5:LandBuildings 2024-11-30 05037082 ns5:PlantMachinery 2024-11-30 05037082 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-11-30 05037082 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-11-30 05037082 ns10:OrdinaryShareClass1 2025-11-30 05037082 ns10:OrdinaryShareClass2 2025-11-30

REGISTERED NUMBER: 05037082 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

David Downton Limited

| David Downton Limited (Registered number: 05037082) |

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| David Downton Limited |

Company Information

for the Year Ended 30 November 2025

| Director: | D S Downton

| Secretary: | S Gamble

| Registered office: | 85 Church Road

| Hove

| East Sussex

| BN3 2BB

| Registered number: | 05037082 (England and Wales)

| Accountants: | Wilson Sandford Limited

| Chartered accountants

| 85 Church Road

| Hove

| East Sussex

| BN3 2BB

| David Downton Limited (Registered number: 05037082) |

Balance Sheet

30 November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | - |  | - |  |

Tangible fixed assets | 5 | 965 |  | 2,046 |  |

965 |  | 2,046 |  |

Current assets

Debtors | 6 | 3,719 |  | 5,025 |  |

Cash at bank | 77,621 |  | 54,923 |  |

81,340 |  | 59,948 |  |

Creditors

Amounts falling due within one year | 7 | 27,601 |  | 50,559 |  |

Net current assets | 53,739 |  | 9,389 |  |

Total assets less current liabilities | 54,704 |  | 11,435 |  |

Provisions for liabilities | 241 |  | 512 |  |

Net assets | 54,463 |  | 10,923 |  |

Capital and reserves

Called up share capital | 8 | 1,000 |  | 1,000 |  |

Retained earnings | 53,463 |  | 9,923 |  |

Shareholders' funds | 54,463 |  | 10,923 |  |

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.

| David Downton Limited (Registered number: 05037082) |

Balance Sheet - continued

30 November 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 August 2026 and were signed by:

D S Downton - Director

| David Downton Limited (Registered number: 05037082) |

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | Statutory information

| David Downton 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 in Pound Sterling (£) and rounding is to the nearest (£).

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 net of VAT and trade discounts.The policies adopted for the recognition of turnover are as follows:

| Sale of goods

| Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.This is usually on dispatch of the goods.

| Rendering of services

| When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

| Goodwill

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Goodwill, being the amount paid in connection with the acquisition of a business in 2005, has been fully amortised over its estimated useful life of ten years.

| David Downton Limited (Registered number: 05037082) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

2. | Accounting policies - continued

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Other intangible assets are amortised over their estimated useful life of ten years.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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

| Land and buildings - 20% straight line

| Plant and machinery etc - 33% straight line and 25% reducing balance

| Taxation

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

| Leasing commitments

| 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 1 (2024 - 2 ) .

| David Downton Limited (Registered number: 05037082) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

4. | Intangible fixed assets

| Goodwill

£ |

| Cost

| At 1 December 2024

| and 30 November 2025 | 57,106 |  |

| Amortisation

| At 1 December 2024

| and 30 November 2025 | 57,106 |  |

| Net book value

| At 30 November 2025 | - |  |

| At 30 November 2024 | - |  |

5. | Tangible fixed assets

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Cost

| At 1 December 2024

| and 30 November 2025 | 9,443 |  | 24,042 |  | 33,485 |  |

| Depreciation

| At 1 December 2024 | 9,443 |  | 21,996 |  | 31,439 |  |

| Charge for year | - |  | 1,081 |  | 1,081 |  |

| At 30 November 2025 | 9,443 |  | 23,077 |  | 32,520 |  |

| Net book value

| At 30 November 2025 | - |  | 965 |  | 965 |  |

| At 30 November 2024 | - |  | 2,046 |  | 2,046 |  |

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 2,600 |  | 4,424 |  |

| Other debtors | 1,119 |  | 601 |  |

3,719 |  | 5,025 |  |

| David Downton Limited (Registered number: 05037082) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade creditors | 2,845 |  | 274 |  |

| Taxation and social security | 18,463 |  | 8,729 |  |

| Other creditors | 6,293 |  | 41,556 |  |

27,601 |  | 50,559 |  |

8. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 760 | Ordinary A | £1 | 760 |  | 760 |  |

| 240 | Ordinary B | £1 | 240 |  | 240 |  |

1,000 |  | 1,000 |  |

9. | Related party disclosures

| Within creditors is £0 (2024: £35,758) owed to the director.