Company registration number: 06586844
Annual report and unaudited financial statements
for the year ended 31 May 2026
for
D N Fletcher & Sons Limited
Pages for filing with the Registrar
Company registration number: 06586844
D N Fletcher & Sons Limited
Balance sheet
as at 31 May 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 26,832 35,776
26,832 35,776
Current assets
Stocks 935 7,530
Debtors 5 32,319 1,707
Cash at bank and in hand 4,446 35,197
37,700 44,434
Creditors: amounts falling due within one year
6 (63,276) (72,881)
Net current liabilities (25,576) (28,447)
Total assets less current liabilities 1,256 7,329
NET ASSETS 1,256 7,329
Capital and reserves
Called up share capital 300 300
Profit and loss account 956 7,029
TOTAL EQUITY 1,256 7,329
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 May 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 06586844
D N Fletcher & Sons Limited
Balance sheet - continued
as at 31 May 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 8 October 2026 and signed on its behalf by:
Mr D Fletcher, Director Mr D Fletcher, Director
8 October 2026 8 October 2026
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D N Fletcher & Sons Limited
Notes to the financial statements
for the year ended 31 May 2026
1 Company information
D N Fletcher & Sons Limited is a private company registered in England and Wales. Its registered number is 06586844. The company is limited by shares. Its registered office is 115 London Road, Temple Ewell, Dover, Kent, CT16 3BY.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Motor Vehicles - 25% reducing balance
Computer equipment - 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
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D N Fletcher & Sons Limited
Notes to the financial statements - continued
for the year ended 31 May 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 4 (2025 - 4).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 June 2025 131,612
At 31 May 2026 131,612
Depreciation
At 1 June 2025 95,836
Charge for year 8,944
At 31 May 2026 104,780
Net book value
At 31 May 2026 26,832
At 31 May 2025 35,776
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D N Fletcher & Sons Limited
Notes to the financial statements - continued
for the year ended 31 May 2026
5 Debtors
2026 2025
£ £
Trade debtors 32,319 -
Prepayments and accrued income - 1,707
32,319 1,707
6 Creditors: amounts falling due within one year
2026 2025
£ £
Bank loans and overdrafts - 9,978
Trade creditors 12,444 17,097
Other creditors 27,923 20,413
Taxation 6,819 6,317
VAT payable 12,674 15,777
Social security and other tax 2,021 2,124
Accruals and deferred income 1,395 1,175
63,276 72,881
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