DORAN & SONS LIMITED - Filleted accounts

Registered number

03048402

DORAN & SONS LIMITED

Unaudited Filleted Accounts

31 December 2025

DORAN & SONS LIMITED
Registered number:		03048402
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		94,511			73,775

Current assets
Debtors	4	281,733			225,310
Cash at bank and in hand		2,601			32,950
		284,334			258,260

Creditors: amounts falling due within one year	5	(190,687)			(204,103)

Net current assets			93,647			54,157

Total assets less current liabilities			188,158			127,932


Provisions for liabilities			(18,950)			(7,800)


Net assets			169,208			120,132

Capital and reserves
Called up share capital			100			100
Profit and loss account			169,108			120,032

Shareholders' funds			169,208			120,132

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




T M Doran
Director
Approved by the board on 19 August 2026

DORAN & SONS LIMITED
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

	Plant and machinery			15% - 33% reducing balance
	Motor vehicles			25% reducing balance

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					8		11


3	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 January 2025			20,066		77,995		98,061
	Additions			500		49,095		49,595
	Disposals			(8,185)		(8,227)		(16,412)
	At 31 December 2025			12,381		118,863		131,244

	Depreciation
	At 1 January 2025			11,987		12,299		24,286
	Charge for the year			2,505		18,127		20,632
	On disposals			(8,185)		-		(8,185)
	At 31 December 2025			6,307		30,426		36,733

	Net book value
	At 31 December 2025			6,074		88,437		94,511
	At 31 December 2024			8,079		65,696		73,775


4	Debtors					2025		2024
£							£

	Trade debtors					201,440		181,165
	Other debtors					80,293		44,145
						281,733		225,310


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					25,742		-
	Trade creditors					104,932		105,348
	Taxation and social security costs					38,619		91,809
	Other creditors					21,394		6,946
						190,687		204,103


6	Loans to/(from) directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	T M Doran
	Loan with no repayment terms, interest has been charged on the loan at the HMRC official rate of interest.	43,940		80,149		(43,940)		80,149



		43,940		80,149		(43,940)		80,149


7	Other information

	DORAN & SONS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 2 Hermitage Park
	Harts Farm Way
	Havant
	Hampshire
	PO9 1FA