REGISTERED NUMBER: 06112523 (England and Wales)

D & C D CUNNINGTON

SURVEYORS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

42,048

47,706

42,048

47,706

CURRENT ASSETS

Debtors

61,195

56,135

Prepayments and accrued income

14,238

11,823

Cash at bank

-

40,237

75,433

108,195

CREDITORS

Amounts falling due within one year

43,293

45,828

NET CURRENT ASSETS

32,140

62,367

TOTAL ASSETS LESS CURRENT LIABILITIES

74,188

110,073

CREDITORS

Amounts falling due after more than one year

(21,825

)

(40,768

)

PROVISIONS FOR LIABILITIES

-

(2,504

)

ACCRUALS AND DEFERRED INCOME

(1,575

)

(3,167

)

NET ASSETS

50,788

63,634

CAPITAL AND RESERVES

Called up share capital

6

200

200

Retained earnings

50,588

63,434

SHAREHOLDERS' FUNDS

50,788

63,634

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 28 February 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved and authorised for issue by the director and authorised for issue on 21 November 2025 and were signed by:

C D Cunnington - Director

1.	STATUTORY INFORMATION

D & C D Cunnington Surveyors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06112523

Registered office:

3 Weekley Wood Close

Kettering

Northamptonshire

NN14 1UQ

The company's place of business is:

Stone House Farm

54 Main Street

Lyddington

Rutland

LE15 9LT

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 amounts (excluding value added tax) derived from the provision of goods and services to customers during the year.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of three 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.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Debtors and creditors

Debtors receivable / creditors payable within one year are measured at transaction price (less any impairment losses on debtors for bad and doubtful debts). Loans and other financial assets / liabilities are initially measured at transaction price and subsequently measured at amortised cost determined using the effective interest method (less any impairment losses on debtors) for bad and doubtful debts.

Any losses arising from impairment are recognised in the profit and loss account.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2024

and 28 February 2025

10,000

AMORTISATION

At 1 March 2024

and 28 February 2025

10,000

NET BOOK VALUE

At 28 February 2025

-

At 29 February 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2024

92,189

Additions

7,500

Disposals

(3,000

)

At 28 February 2025

96,689

DEPRECIATION

At 1 March 2024

44,483

Charge for year

13,028

Eliminated on disposal

(2,870

)

At 28 February 2025

54,641

NET BOOK VALUE

At 28 February 2025

42,048

At 29 February 2024

47,706

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1.00

100

100

100

Ordinary B

£1.00

100

100

200

200

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2025 and 29 February 2024:

2025

2024

£

£

C D Cunnington

Balance outstanding at start of year

47,205

51,169

Amounts advanced

39,212

47,205

Amounts repaid

(47,205

)

(51,169

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

39,212

47,205

The company charged interest at 2.25% (2024 - 2.25%) on overdrawn loan balances during the year amounting to £678 (2024 - £1,851). There are no fixed terms for repayment.