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Registered number: 04961484
D Allum Fabrications Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Pinfields Limited Chartered Accountants
Meryll House
57 Worcester Road
Bromsgrove
Worcestershire
B61 7DN
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—7
Page 1
Statement of Financial Position
Registered number: 04961484
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 59,723 79,684
59,723 79,684
CURRENT ASSETS
Stocks 5 11,200 11,200
Debtors 6 300,179 212,220
Cash at bank and in hand 354,735 333,229
666,114 556,649
Creditors: Amounts Falling Due Within One Year 7 (297,047 ) (238,397 )
NET CURRENT ASSETS (LIABILITIES) 369,067 318,252
TOTAL ASSETS LESS CURRENT LIABILITIES 428,790 397,936
Creditors: Amounts Falling Due After More Than One Year 8 (15,808 ) (31,423 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,931 ) (19,921 )
NET ASSETS 398,051 346,592
CAPITAL AND RESERVES
Called up share capital 11 102 4
Income Statement 397,949 346,588
SHAREHOLDERS' FUNDS 398,051 346,592
Page 1
Page 2
For the year ending 31 December 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr D Allum
Director
07/09/2026
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
D Allum Fabrications Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04961484 . The registered office is 6 Sherwood Road, Aston Fields Industrial Estate, Bromsgrove, Worcestershire, B60 3DR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 33% on cost
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2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 20)
18 20
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 January 2025 178,264
As at 31 December 2025 178,264
Depreciation
As at 1 January 2025 98,580
Provided during the period 19,961
As at 31 December 2025 118,541
Net Book Value
As at 31 December 2025 59,723
As at 1 January 2025 79,684
5. Stocks
2025 2024
£ £
Stock 11,200 11,200
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 276,772 209,931
Other debtors 23,407 2,289
300,179 212,220
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 15,840 16,987
Trade creditors 110,367 70,808
Other creditors 34,373 13,728
Taxation and social security 136,467 136,874
297,047 238,397
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 15,808 31,423
9. Secured Creditors
Of the creditors the following amounts are secured.
Hire purchase obligations are secured on the assets that they are financing.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 31,647 48,410
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 15,840 16,987
Later than one year and not later than five years 15,808 31,423
31,648 48,410
31,648 48,410
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 102 4
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12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 32,250 37,799
Later than one year and not later than five years 177,375 137,306
Later than five years 9,075 81,675
218,700 256,780
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