REGISTERED NUMBER: 06503969 (England and Wales)

Unaudited Financial Statements

for the Period 1 December 2024 to 31 December 2025

for

Druggitt & Harding Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W Taylor

G H K Taylor

G Taylor

SECRETARY:

Mrs D G Taylor

REGISTERED OFFICE:

Horley Green House

Horley Green Road

Halifax

HX3 6AS

REGISTERED NUMBER:

06503969 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Tangible assets

4

167,328

78,554

CURRENT ASSETS

Debtors

5

243,876

471,453

Cash at bank and in hand

249,334

141,258

493,210

612,711

CREDITORS

Amounts falling due within one year

6

354,675

362,023

NET CURRENT ASSETS

138,535

250,688

TOTAL ASSETS LESS CURRENT LIABILITIES

305,863

329,242

CREDITORS

Amounts falling due after more than one year

7

(74,854

)

(92,650

)

PROVISIONS FOR LIABILITIES

(31,792

)

-

NET ASSETS

199,217

236,592

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

199,117

236,492

SHAREHOLDERS' FUNDS

199,217

236,592

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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 4 June 2026 and were signed on its behalf by:

G H K Taylor - Director

1.	STATUTORY INFORMATION

Druggitt & Harding 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.

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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the period 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 period 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 19 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

-

163,891

23,282

187,173

Additions

3,084

145,061

-

148,145

At 31 December 2025

3,084

308,952

23,282

335,318

DEPRECIATION

At 1 December 2024

-

87,219

21,400

108,619

Charge for period

616

58,128

627

59,371

At 31 December 2025

616

145,347

22,027

167,990

NET BOOK VALUE

At 31 December 2025

2,468

163,605

1,255

167,328

At 30 November 2024

-

76,672

1,882

78,554

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.11.24

£

£

Trade debtors

215,145

410,668

Jaystone Kitchens

4,200

4,200

Christopher Dunphy Ltd

-

22,888

VAT

14,236

22,756

Prepayments

10,295

10,941

243,876

471,453

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.11.24

£

£

Bank loans and overdrafts

4,298

15,833

Trade creditors

186,394

255,528

Tax

8,533

1,794

Social security and other taxes

15,363

13,454

Other creditors

8,910

-

Directors' loan accounts

61,576

38,372

Accrued expenses

69,601

37,042

354,675

362,023

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

30.11.24

£

£

Hire purchase contracts

59,864

79,816

Other creditors

14,990

12,834

74,854

92,650

8.	RELATED PARTY DISCLOSURES

The company is controlled by the company director.