REGISTERED NUMBER: 02374310 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Derek Anthony Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

Mrs L J Allsopp

Mr M A Bird

Mr M J Tully

Registered office:

48 Union Street

Hyde

Cheshire

SK14 1ND

Registered number:

02374310 (England and Wales)

Accountants:

Allen Mills Howard & Co

Library Chambers

48 Union Street

Hyde

Cheshire

SK14 1ND

Fixed assets

Tangible assets

4

4,132

6,880

Current assets

Stocks

14,810

8,773

Debtors

5

104,445

126,241

Cash at bank and in hand

10,031

4,503

129,286

139,517

Creditors

Amounts falling due within one year

6

76,658

71,235

Net current assets

52,628

68,282

Total assets less current liabilities

56,760

75,162

Provisions for liabilities

785

1,307

Net assets

55,975

73,855

Capital and reserves

Called up share capital

7

10,000

10,000

Retained earnings

45,975

63,855

Shareholders' funds

55,975

73,855

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 September 2026 and were signed on its behalf by:

Mrs L J Allsopp - Director

1.	Statutory information

Derek Anthony 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.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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 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.

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 year was 5 (2025 - 5 ) .

4.	Tangible fixed assets

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 June 2025

17,032

15,500

15,134

47,666

Additions

-

-

210

210

Disposals

-

(6,500

)

-

(6,500

)

At 31 May 2026

17,032

9,000

15,344

41,376

Depreciation

At 1 June 2025

16,870

8,895

15,021

40,786

Charge for year

24

1,266

126

1,416

Eliminated on disposal

-

(4,958

)

-

(4,958

)

At 31 May 2026

16,894

5,203

15,147

37,244

Net book value

At 31 May 2026

138

3,797

197

4,132

At 31 May 2025

162

6,605

113

6,880

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

75,090

96,892

Other debtors

29,355

29,349

104,445

126,241

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

15,261

12,165

Trade creditors

43,792

28,519

Taxation and social security

12,625

24,241

Other creditors

4,980

6,310

76,658

71,235

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

10,000

Ordinary

£1

10,000

10,000