D&D Dry Lining Ltd

D&D Dry Lining Ltd
Contents Page
For the year ended 31 January 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

D&D Dry Lining Ltd Accountants' Report For the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D&D Dry Lining Ltd for the year ended 31 January 2026 which comprise the income statement, the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given to us. 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. This report is made solely to the Board of directors of D&D Dry Lining Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of D&D Dry Lining Ltd and state those matters that we have agreed to state to the Board of directors of D&D Dry Lining Ltd. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D&D Dry Lining Ltd and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that D&D Dry Lining Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the company's assets, liabilities, financial position and profit . You consider that D&D Dry Lining Ltd is exempt from the statutory audit requirement for the year. .................................................... Michael D Nichols Ltd West Suite, 1 Tolherst Court, Turkey Mill, Ashford Road, Maidstone Kent ME14 5SF 28 October 2026 1

D&D Dry Lining Ltd
Accountants' Report
For the year ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D&D Dry Lining Ltd for the year ended 31 January 2026 which comprise the income statement, the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given to us.

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.

This report is made solely to the Board of directors of D&D Dry Lining Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of D&D Dry Lining Ltd and state those matters that we have agreed to state to the Board of directors of D&D Dry Lining Ltd.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D&D Dry Lining Ltd and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that D&D Dry Lining Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the company's assets, liabilities, financial position and profit . You consider that D&D Dry Lining Ltd is exempt from the statutory audit requirement for the year.

....................................................

Michael D Nichols Ltd
West Suite, 1 Tolherst Court,
Turkey Mill, Ashford Road,
Maidstone
Kent
ME14 5SF
28 October 2026

1

D&D Dry Lining Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	10,663	13,564
		10,663	13,564
Current assets
Debtors		15,487	7,448
Cash at bank and in hand		58,276	57,984
		73,763	65,432
Creditors: amount falling due within one year		(32,281)	(54,222)
Net current assets		41,482	11,210

Total assets less current liabilities		52,145	24,774
Net assets		52,145	24,774

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		52,045	24,673
Shareholders' funds		52,145	24,773

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 28 October 2026 and were signed by:

-------------------------------
Defrim Kerxhaliu
Director

2

D&D Dry Lining Ltd
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

D&D Dry Lining Ltd is a private company, limited by shares, registered in , registration number 14617192, registration address 59 Ashmore Close, Dartford, Kent, DA1 5UU.

The presentation currency is £ sterling.

1.

Accounting policies

Basis of preparation

Statement of compliance These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, net of discounts and value added taxes.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The companys liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over the useful lives on the following basis:

Motor Vehicles

25% Reducing Balance

2.	Average number of employees Average number of employees during the period was 2 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Computer Equipment	Total
	£	£	£
At 01 February 2025	24,000	-	24,000
Additions	-	604	604
Disposals	-	-	-
At 31 January 2026	24,000	604	24,604
Depreciation
At 01 February 2025	10,436	-	10,436
Charge for year	3,354	151	3,505
On disposals	-	-	-
At 31 January 2026	13,790	151	13,941
Net book values
Closing balance as at 31 January 2026	10,210	453	10,663
Opening balance as at 01 February 2025	13,564	-	13,564

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

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