Registration number: 09751291

DCL Lancashire Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

DCL Lancashire Limited

Company Information

Director

Mr David Lord

Registered office

Ground Floor Unit 8, Vantage Court Riverside Way Barrowford Nelson Lancashire England and Wales BB9 6BP

Accountants

Hughes Accountants Limited AAT Licensed AccountantGround Floor Unit 8, Vantage Court Riverside Way Barrowford Nelson Lancashire BB9 6BP

DCL Lancashire Limited

(Registration number: 09751291)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,666,410	1,233,302
Current assets
Debtors	5	886,977	548,201
Cash at bank and in hand		56,946	49,261
		943,923	597,462
Creditors: Amounts falling due within one year	6	(299,024)	(545,183)
Net current assets		644,899	52,279
Total assets less current liabilities		2,311,309	1,285,581
Creditors: Amounts falling due after more than one year	6	(2,376,876)	(1,427,573)
Net liabilities		(65,567)	(141,992)
Capital and reserves
Called up share capital	7	1	1
Retained earnings		(65,568)	(141,993)
Shareholders' deficit		(65,567)	(141,992)

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 August 2026
 

......................................... Mr David Lord Director

DCL Lancashire Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Ground Floor Unit 8, Vantage Court
Riverside Way
Barrowford
Nelson
Lancashire
BB9 6BP
England and Wales

The principal place of business is:
7 Bendwood Court
Padiham
Lancashire
BB12 8RU

These financial statements were authorised for issue by the director on 17 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

DCL Lancashire Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold Buildings	2% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

DCL Lancashire Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Land and buildings £	Motor vehicles  £	Total £
Cost or valuation
At 1 September 2024	1,261,141	8,500	1,269,641
Additions	434,383	-	434,383
At 31 August 2025	1,695,524	8,500	1,704,024
Depreciation
At 1 September 2024	36,339	-	36,339
Charge for the year	-	1,275	1,275
At 31 August 2025	36,339	1,275	37,614
Carrying amount
At 31 August 2025	1,659,185	7,225	1,666,410
At 31 August 2024	1,224,802	8,500	1,233,302

Included within the net book value of land and buildings above is £1,659,185 (2024 - £1,224,802) in respect of freehold land and buildings.
 

Registration of Charge

A charge was created on Company property on the 12th January 2016

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		900	107,285
Amounts owed by related parties		(16,487)	4,214
Other debtors		902,564	436,702
		886,977	548,201

DCL Lancashire Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	69,517	76,895
Trade creditors		16,985	379,938
Other creditors		212,522	88,350
		299,024	545,183

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	2,376,876	1,427,573

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

Allotted, called up and not fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

DCL Lancashire Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	2,376,876	1,427,573

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	-	5,788
Other borrowings	69,517	71,107
	69,517	76,895