LDL SEWING LTD


Director	TOWNS, Lee


Registered Address	Unit 1-2 Carr Mills Bradford Road
	Birstall
	Batley
	WF17 9JX


Registered Number	15541856 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		12,864		14,473
Tangible assets	4		81,900		48,654
			94,764		63,127
Current assets
Stocks		15,014		19,639
Debtors	5	29,901		31,103
Cash at bank and on hand		52,214		46,583
		97,129		97,325
Creditors amounts falling due within one year	6	(140,860)		(138,625)
Net current assets (liabilities)			(43,731)		(41,300)
Total assets less current liabilities			51,033		21,827
Provisions for liabilities			(12,576)		(5,319)
Net assets			38,457		16,508
Capital and reserves
Called up share capital			1		1
Profit and loss account			38,456		16,507
Shareholders' funds			38,457		16,508

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 9 October 2026, and are signed on its behalf by:

TOWNS, Lee
Director
Registered Company No. 15541856

LDL SEWING LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Defined contribution pension plan
	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.

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Current taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

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


	Reducing balance (%)	Straight line (years)
Plant and machinery	15	-
Vehicles	25	-
Office Equipment	-	3

2.	Average number of employees


		2026		2025
	Average number of employees during the year	12		2

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 25	16,082	16,082
At 31 March 26	16,082	16,082
Amortisation and impairment
At 01 April 25	1,609	1,609
Charge for year	1,609	1,609
At 31 March 26	3,218	3,218
Net book value
At 31 March 26	12,864	12,864
At 31 March 25	14,473	14,473

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 25	50,835	6,000	1,410	58,245
Additions	23,230	19,020	1,165	43,415
Disposals	(1,500)	-	-	(1,500)
At 31 March 26	72,565	25,020	2,575	100,160
Depreciation and impairment
At 01 April 25	7,626	1,500	465	9,591
Charge for year	6,650	1,521	498	8,669
At 31 March 26	14,276	3,021	963	18,260
Net book value
At 31 March 26	58,289	21,999	1,612	81,900
At 31 March 25	43,209	4,500	945	48,654

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	23,661	26,526
Other debtors	6,240	4,577
Total	29,901	31,103

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	29,547	4,093
Taxation and social security	7,144	19,520
Other creditors	104,169	115,012
Total	140,860	138,625

7.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans from the director of £95,193 (2025: £65,887). The loans were interest free, with no fixed date for repayment.