Duo Joinery & Modular Services LTD

Duo Joinery & Modular Services LTD
Contents Page
For the year ended 30 April 2026

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

Duo Joinery & Modular Services LTD Accountants' Report For the year ended 30 April 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Duo Joinery & Modular Services LTD for the year ended 30 April 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Duo Joinery & Modular Services LTD for the year ended 30 April 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Duo Joinery & Modular Services LTD , as a body, in accordance with the terms of our engagement letter dated 29 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of Duo Joinery & Modular Services LTD and state those matters that we have agreed to state to the Board of Directors of Duo Joinery & Modular Services LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Duo Joinery & Modular Services LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Duo Joinery & Modular Services LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Duo Joinery & Modular Services LTD . You consider that Duo Joinery & Modular Services LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Duo Joinery & Modular Services LTD . For this reason, 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 accounts 30 April 2026. .................................................... Kendall Accountancy Services Limited 2 Exeter Street Cottingham East Yorkshire HU16 4LU 29 October 2026 1

Duo Joinery & Modular Services LTD
Accountants' Report
For the year ended 30 April 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Duo Joinery & Modular Services LTD for the year ended 30 April 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Duo Joinery & Modular Services LTD for the year ended 30 April 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Duo Joinery & Modular Services LTD , as a body, in accordance with the terms of our engagement letter dated 29 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of Duo Joinery & Modular Services LTD and state those matters that we have agreed to state to the Board of Directors of Duo Joinery & Modular Services LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Duo Joinery & Modular Services LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Duo Joinery & Modular Services LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Duo Joinery & Modular Services LTD . You consider that Duo Joinery & Modular Services LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Duo Joinery & Modular Services LTD . For this reason, 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 accounts

30 April 2026.

....................................................
Kendall Accountancy Services Limited
2 Exeter Street
Cottingham
East Yorkshire
HU16 4LU
29 October 2026

1

Duo Joinery & Modular Services LTD
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	117,338	30,425
		117,338	30,425
Current assets
Stocks		19,000	16,127
Debtors		105,067	62,722
Cash at bank and in hand		52,853	13,527
		176,920	92,376
Creditors: amount falling due within one year		(147,412)	(92,779)
Net current assets		29,508	(403)

Total assets less current liabilities		146,846	30,022
Creditors: amount falling due after more than one year		(146,123)	(29,583)
Net assets		723	439

Capital and reserves
Called up share capital	4	204	202
Profit and loss account		519	237
Shareholders' funds		723	439

For the year ended 30 April 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 year in question in accordance with section 476.
The directors acknowledge 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 board of directors on 29 October 2026 and were signed on its behalf by:

-------------------------------
Nathan Malek
Director

2

Duo Joinery & Modular Services LTD
Notes to the Abridged Financial Statements
For the year ended 30 April 2026

General Information

Duo Joinery & Modular Services LTD is a private company, limited by shares, registered in , registration number 14028783, registration address Ambrose Building, West Carr Lane, Hull, HU7 0SR.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	25% Reducing Balance
Computer Equipment	33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 10 (2025 : 10).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 May 2025	-	51,772	2,320	54,092
Additions	61,555	42,400	2,523	106,478
Disposals	-	-	-	-
At 30 April 2026	61,555	94,172	4,843	160,570
Depreciation
At 01 May 2025	-	56,908	976	57,884
Charge for year	6,693	(22,692)	1,347	(14,652)
On disposals	-	-	-	-
At 30 April 2026	6,693	34,216	2,323	43,232
Net book values
Closing balance as at 30 April 2026	54,862	59,956	2,520	117,338
Opening balance as at 01 May 2025	-	29,081	1,344	30,425

4.

Share Capital

Allotted, called up and fully paid	2026 £	2025 £
200 Ordinary shares of £1.00 each	200	200
2 Class B shares of £1.00 each	2	2
2 Class C shares of £1.00 each	2	2
	204	204

3