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Company Registration No. 07449629 (England and Wales)
De Fontenay Ltd Unaudited accounts for the year ended 30 November 2025
De Fontenay Ltd Unaudited accounts Contents
Page
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De Fontenay Ltd Company Information for the year ended 30 November 2025
Director
Liam O'Leary
Company Number
07449629 (England and Wales)
Registered Office
Unit E7 The Enterprise Village Prince Albert Gardens Grimsby N E Lincs DN31 3AG
Accountants
Horsewood & Co 9 Longmeadows Drive Laceby N E Lincs DN37 7AQ
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De Fontenay Ltd Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
66,733 
- 
Tangible assets
56,541 
39,444 
123,274 
39,444 
Current assets
Debtors
179,705 
162,671 
Cash at bank and in hand
707,076 
709,754 
886,781 
872,425 
Creditors: amounts falling due within one year
(298,368)
(328,588)
Net current assets
588,413 
543,837 
Total assets less current liabilities
711,687 
583,281 
Provisions for liabilities
Deferred tax
(10,743)
(7,494)
Net assets
700,944 
575,787 
Capital and reserves
Called up share capital
50 
50 
Capital redemption reserve
50 
50 
Profit and loss account
700,844 
575,687 
Shareholders' funds
700,944 
575,787 
For the year ending 30 November 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 August 2026 and were signed on its behalf by
Liam O'Leary Director Company Registration No. 07449629
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De Fontenay Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
De Fontenay Ltd is a private company, limited by shares, registered in England and Wales, registration number 07449629. The registered office is Unit E7 The Enterprise Village, Prince Albert Gardens, Grimsby, N E Lincs, DN31 3AG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on reducing balance basis
Fixtures & fittings
15% on reducing balance basis
Computer equipment
25% on reducing balance basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Leasing commitments
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
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De Fontenay Ltd Notes to the Accounts for the year ended 30 November 2025
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 December 2024
10,843 
- 
10,843 
Additions
22,997 
48,503 
71,500 
At 30 November 2025
33,840 
48,503 
82,343 
Amortisation
At 1 December 2024
10,843 
- 
10,843 
Charge for the year
1,533 
3,234 
4,767 
At 30 November 2025
12,376 
3,234 
15,610 
Net book value
At 30 November 2025
21,464 
45,269 
66,733 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2024
7,075 
8,219 
89,774 
105,068 
Additions
437 
10,677 
16,863 
27,977 
At 30 November 2025
7,512 
18,896 
106,637 
133,045 
Depreciation
At 1 December 2024
3,308 
5,264 
57,052 
65,624 
Charge for the year
570 
980 
9,330 
10,880 
At 30 November 2025
3,878 
6,244 
66,382 
76,504 
Net book value
At 30 November 2025
3,634 
12,652 
40,255 
56,541 
At 30 November 2024
3,767 
2,955 
32,722 
39,444 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
146,758 
127,683 
Accrued income and prepayments
6,351 
5,329 
Other debtors
20,427 
18,408 
173,536 
151,420 
Amounts falling due after more than one year
Other debtors
6,169 
11,251 
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De Fontenay Ltd Notes to the Accounts for the year ended 30 November 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
109,652 
101,882 
Trade creditors
31,032 
60,173 
Taxes and social security
27,730 
16,162 
Other creditors
39,758 
68,856 
Accruals
90,196 
81,515 
298,368 
328,588 
8
Operating lease commitments
2025 
2024 
£ 
£ 
At 30 November 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
13,440 
1,100 
Later than one year and not later than five years
15,680 
- 
29,120 
1,100 
9
Transactions with related parties
As at 30 November 2025 the director owed the company £433 (30 November 2024 (£12,431). No interest is payable on the loan.
10
Average number of employees
During the year the average number of employees was 28 (2024: 25).
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