REGISTERED NUMBER: 04691782 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

David G Horner Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Accountants' Report

6

DIRECTOR:

J Horner

SECRETARY:

Mrs K Horner

REGISTERED OFFICE:

C/O Beaumonts

8 Navigation Court

Calder Park

Wakefield

West Yorkshire

WF2 7BJ

REGISTERED NUMBER:

04691782 (England and Wales)

ACCOUNTANTS:

Beaumonts

8 Navigation Court

Calder Park

Wakefield

West Yorkshire

WF2 7BJ

FIXED ASSETS

Intangible assets

4

6,167

8,167

Tangible assets

5

7,704

6,857

13,871

15,024

CURRENT ASSETS

Debtors

6

15,335

14,838

Cash at bank and in hand

6,284

3,588

21,619

18,426

CREDITORS

Amounts falling due within one year

7

26,331

23,279

NET CURRENT LIABILITIES

(4,712

)

(4,853

)

TOTAL ASSETS LESS CURRENT LIABILITIES

9,159

10,171

CREDITORS

Amounts falling due after more than one year

8

-

(1,753

)

PROVISIONS FOR LIABILITIES

(1,926

)

(1,714

)

NET ASSETS

7,233

6,704

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

7,232

6,703

SHAREHOLDERS' FUNDS

7,233

6,704

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 21 September 2026 and were signed by:

J Horner - Director

1.	STATUTORY INFORMATION

David G Horner 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

20% on reducing balance

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.

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 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

20,000

AMORTISATION

At 1 April 2025

11,833

Charge for year

2,000

At 31 March 2026

13,833

NET BOOK VALUE

At 31 March 2026

6,167

At 31 March 2025

8,167

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

11,073

Additions

3,061

At 31 March 2026

14,134

DEPRECIATION

At 1 April 2025

4,216

Charge for year

2,214

At 31 March 2026

6,430

NET BOOK VALUE

At 31 March 2026

7,704

At 31 March 2025

6,857

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

9,427

6,654

Other debtors

5,908

8,184

15,335

14,838

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

1,057

2,858

Trade creditors

456

700

Taxation and social security

22,859

17,480

Other creditors

1,959

2,241

26,331

23,279

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

1,753

9.	OTHER FINANCIAL COMMITMENTS

The total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £8,367 (2025 - £13,387).

10.	RELATED PARTY DISCLOSURES

At the balance sheet date £4,319 (2025: £5,639) was owed by the director.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of David G Horner Limited for the year ended 31 March 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of David G Horner Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of David G Horner Limited and state those matters that we have agreed to state to the director of David G Horner Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than David G Horner Limited and its director for our work or for this report.

It is your duty to ensure that David G Horner Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of David G Horner Limited. You consider that David G Horner Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of David G Horner Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Beaumonts

8 Navigation Court

Calder Park

Wakefield

West Yorkshire

WF2 7BJ

21 September 2026