REGISTERED NUMBER: 04811745 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

D & S HERRING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D K Herring

SECRETARY:

S E Herring

REGISTERED OFFICE:

Turnpike House

1208/1210 London Road

Leigh on Sea

Essex

SS9 2UA

REGISTERED NUMBER:

04811745 (England and Wales)

ACCOUNTANTS:

Segrave & Partners LLP

Chartered Accountants

Turnpike House

1208/1210 London Road

Leigh on Sea

Essex

SS9 2UA

FIXED ASSETS

Intangible assets

4

8,163

10,884

Tangible assets

5

809

1,011

8,972

11,895

CURRENT ASSETS

Stocks

60,783

59,734

Debtors

6

2,506

3,116

Cash at bank and in hand

7,344

5,399

70,633

68,249

CREDITORS

Amounts falling due within one year

7

25,799

26,127

NET CURRENT ASSETS

44,834

42,122

TOTAL ASSETS LESS CURRENT LIABILITIES

53,806

54,017

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

53,804

54,015

SHAREHOLDERS' FUNDS

53,806

54,017

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 November 2025 and were signed by:

D K Herring - Director

1.	STATUTORY INFORMATION

D & S Herring Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

Goodwill

Goodwill, being the amounts paid in connection with the acquisition of businesses in 2004 and 2008, is being amortised evenly over its estimated useful life of twenty years.

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

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

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits

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.

Deferred taxation

Deferred taxation has been calculated but the amount involved is not significant enough to materially affect the financial statements and therefore no provision has been made.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2024

and 28 February 2025

88,082

AMORTISATION

At 1 March 2024

77,198

Charge for year

2,721

At 28 February 2025

79,919

NET BOOK VALUE

At 28 February 2025

8,163

At 29 February 2024

10,884

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 March 2024

and 28 February 2025

7,082

3,152

10,234

DEPRECIATION

At 1 March 2024

6,873

2,350

9,223

Charge for year

42

160

202

At 28 February 2025

6,915

2,510

9,425

NET BOOK VALUE

At 28 February 2025

167

642

809

At 29 February 2024

209

802

1,011

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

677

Prepayments

2,506

2,439

2,506

3,116

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

8,939

9,354

Tax

871

1,267

Social security and other taxes

908

-

VAT

3,362

4,295

Other creditors

596

-

Directors' current accounts

4,582

2,742

Accrued expenses

6,541

8,469

25,799

26,127

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2