D Mitchell Joinery Ltd - Filleted accounts

Registered number

09133009

D Mitchell Joinery Ltd

Filleted Accounts

31 July 2026

D Mitchell Joinery Ltd
Registered number:		09133009
Balance Sheet
as at 31 July 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		4,022			5,363

Current assets
Debtors	4	18,071			19,148
Cash at bank and in hand		82,489			88,437
		100,560			107,585

Creditors: amounts falling due within one year	5	(60,883)			(57,276)

Net current assets			39,677			50,309

Net assets			43,699			55,672

Capital and reserves
Called up share capital			1			1
Profit and loss account			43,698			55,671

Shareholder's funds			43,699			55,672

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr D Mitchell
Director
Approved by the board on 16 October 2026

D Mitchell Joinery Ltd
Notes to the Accounts
for the year ended 31 July 2026


1	Accounting policies

	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
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Motor vehicles	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 August 2025	3,708		8,650		12,358
	At 31 July 2026	3,708		8,650		12,358

	Depreciation
	At 1 August 2025	3,210		3,785		6,995
	Charge for the year	125		1,216		1,341
	At 31 July 2026	3,335		5,001		8,336

	Net book value
	At 31 July 2026	373		3,649		4,022
	At 31 July 2025	498		4,865		5,363


4	Debtors			2026		2025
£					£

	Other debtors			18,071		19,148


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			1,212		1,176
	Taxation and social security costs			7,208		6,434
	Other creditors			52,463		49,666
				60,883		57,276


6	Controlling party

	The ultimate controlling party is Mr D Mitchell (director), by virtue of his 100% ownership of the issued share capital.


7	Other information

	D Mitchell Joinery Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	5 Sydney Street
	Swinton
	Manchester
	M27 0JR