Registrar

Registration number: 00892040

David Taylor (Building Contractor) Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

David Taylor (Building Contractor) Ltd

Company Information

Directors

B Taylor N P Taylor

Registered office

117 Maldon Road Tiptree Essex CO5 0PG

Accountants

Lambert Chapman LLP Chartered accountants 3 Warners Mill Silks Way Braintree Essex CM7 3GB

David Taylor (Building Contractor) Ltd

(Registration number: 00892040)
Balance Sheet as at 31 January 2026

	Note	2026 £	2024 £
Fixed assets
Tangible assets	4	8,422	52,475
Current assets
Debtors	5	9,962	7,734
Cash at bank and in hand		106,131	27,544
		116,093	35,278
Creditors: Amounts falling due within one year	6	(1,659)	(11,981)
Net current assets		114,434	23,297
Total assets less current liabilities		122,856	75,772
Creditors: Amounts falling due after more than one year	6	-	(9,069)
Provisions for liabilities		(1,600)	(9,428)
Net assets		121,256	57,275
Capital and reserves
Called up share capital	7	152	152
Revaluation reserve		-	42,148
Retained earnings		121,104	14,975
Shareholders' funds		121,256	57,275

For the financial period ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 October 2026 and signed on its behalf by:

N P Taylor
Director

David Taylor (Building Contractor) Ltd

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is: 117 Maldon Road, Tiptree, Essex, CO5 0PG.

These financial statements were authorised for issue by the Board on 28 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the building services supplied in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Tax

Current Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary material differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

David Taylor (Building Contractor) Ltd

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 January 2026

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for building services performed in the ordinary course of business.

Stocks

Stocks are stated at the estimated value of materials in hand. Cost is determined using the first-in, first-out (FIFO) method.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

David Taylor (Building Contractor) Ltd

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 January 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 3 (2024 - 5).

4	Tangible assets

	Land and buildings £	Fixtures, fittings and office equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 August 2024	56,000	3,881	45,342	400	105,623
Disposals	(56,000)	-	-	-	(56,000)
At 31 January 2026	-	3,881	45,342	400	49,623
Depreciation
At 1 August 2024	16,999	3,866	31,900	383	53,148
Charge for the period	-	4	5,041	7	5,052
Eliminated on disposal	(16,999)	-	-	-	(16,999)
At 31 January 2026	-	3,870	36,941	390	41,201
Carrying amount
At 31 January 2026	-	11	8,401	10	8,422
At 31 July 2024	39,001	15	13,442	17	52,475

Included within the net book value of land and buildings above is £Nil (2024 - £39,001) in respect of freehold land and buildings.
 

5

Debtors

	Note	2026 £	2024 £
Directors loan account	9	9,962	6,731
Other debtors		-	1,003
		9,962	7,734

David Taylor (Building Contractor) Ltd

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 January 2026

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2024 £
Due within one year
Loans and borrowings	8	-	8,000
Trade creditors		197	168
Taxation and social security		(938)	1,813
Accruals and deferred income		2,400	2,000
		1,659	11,981

Creditors: amounts falling due after more than one year

	Note	2026 £	2024 £
Due after one year
Loans and borrowings	8	-	9,069

7	Share capital

Allotted, called up and fully paid shares

	2026		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100
Ordinary A shares of £1 each	50	50	50	50
Ordinary B shares of £1 each	2	2	2	2
	152	152	152	152

8	Loans and borrowings

Current loans and borrowings

	2026 £	2024 £
Bank borrowings	-	8,000

David Taylor (Building Contractor) Ltd

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 January 2026

Non-current loans and borrowings

	2026 £	2024 £
Bank borrowings	-	9,069

9	Related party transactions

Transactions with directors

2026	At 1 August 2024 £	Advances to director £	Repayments by director £	At 31 January 2026 £
Directors Loan transactions	6,731	3,236	(6)	9,962

2024	At 1 August 2023 £	Advances to director £	Repayments by director £	At 31 July 2024 £
Directors Loan transactions	1,091	7,047	(1,407)	6,731

The directors loan account is unsecured, interest free and repayable on demand.