REGISTERED NUMBER: 08805804 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

D & P PLASTERING CONTRACTORS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D Markham

REGISTERED OFFICE:

14 Old Road

Bishops Itchington

Southam

Warwickshire

CV47 2RS

REGISTERED NUMBER:

08805804 (England and Wales)

ACCOUNTANTS:

TGFP

Chartered Accountants

Fulford House

Newbold Terrace

Leamington Spa

Warwickshire

CV32 4EA

FIXED ASSETS

Tangible assets

4

26,282

18,598

CURRENT ASSETS

Debtors

5

25,156

24,110

Cash at bank

48,175

55,077

73,331

79,187

CREDITORS

Amounts falling due within one year

6

15,077

11,148

NET CURRENT ASSETS

58,254

68,039

TOTAL ASSETS LESS CURRENT LIABILITIES

84,536

86,637

CREDITORS

Amounts falling due after more than one year

7

-

(817

)

PROVISIONS FOR LIABILITIES

(4,994

)

(3,534

)

NET ASSETS

79,542

82,286

CAPITAL AND RESERVES

Called up and paid share capital

2

2

Retained earnings

79,540

82,284

SHAREHOLDERS' FUNDS

79,542

82,286

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 September 2026 and were signed by:

D Markham - Director

1.	STATUTORY INFORMATION

D & P Plastering Contractors 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Computer equipment

-

33% on cost

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

1,737

35,495

608

37,840

Additions

-

26,990

-

26,990

Disposals

-

(24,995

)

-

(24,995

)

At 31 December 2025

1,737

37,490

608

39,835

DEPRECIATION

At 1 January 2025

1,559

17,075

608

19,242

Charge for year

45

8,716

-

8,761

Eliminated on disposal

-

(14,450

)

-

(14,450

)

At 31 December 2025

1,604

11,341

608

13,553

NET BOOK VALUE

At 31 December 2025

133

26,149

-

26,282

At 31 December 2024

178

18,420

-

18,598

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

25,156

22,928

Directors' current accounts

-

1,182

25,156

24,110

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

817

1,400

Trade creditors

45

55

Tax

2,025

4,474

Social security and other taxes

-

651

VAT

2,904

2,243

Other creditors

2,000

2,325

Directors' current accounts

7,286

-

15,077

11,148

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

817

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year, the director operated a loan with the company with no fixed terms of repayment or interest. Amounts advanced during the year were £nil (2024 - £1,182) and repayments during the year were £1,182 (2024 - £2,667). At the year end, the amount owing to the company was £nil (2024 - £1,182).