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Company Registration No. 09453814 (England and Wales)
D C Building Services Limited Unaudited accounts for the year ended 28 February 2023
D C Building Services Limited Unaudited accounts Contents
Page
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D C Building Services Limited Company Information for the year ended 28 February 2023
Directors
S Clarke C Dique
Company Number
09453814 (England and Wales)
Registered Office
21 Prince Andrews Road Hellesdon Norwich NR6 6XJ
Accountants
Mrs A C Howell 13 Ipswich Grove Norwich Norfolk NR2 2LU
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D C Building Services Limited Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
24,655 
30,684 
Current assets
Inventories
2,500 
3,250 
Debtors
154,895 
108,764 
Cash at bank and in hand
3,997 
20,812 
161,392 
132,826 
Creditors: amounts falling due within one year
(156,320)
(137,510)
Net current assets/(liabilities)
5,072 
(4,684)
Total assets less current liabilities
29,727 
26,000 
Creditors: amounts falling due after more than one year
(26,340)
(35,204)
Provisions for liabilities
Deferred tax
(4,684)
(5,830)
Net liabilities
(1,297)
(15,034)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(1,397)
(15,134)
Shareholders' funds
(1,297)
(15,034)
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 November 2023 and were signed on its behalf by
S Clarke Director Company Registration No. 09453814
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D C Building Services Limited Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
D C Building Services Limited is a private company, limited by shares, registered in England and Wales, registration number 09453814. The registered office is 21 Prince Andrews Road, Hellesdon, Norwich, NR6 6XJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Going concern
The company meets it's day to day working capital requirements through loan facilities provided by the directors of the company, which are repayable on demand. The Directors have considered the Company's position at the time of signing the financial statements, and in particular the current issues caused by Covid-19 and its potential impact on the Company and the wider economy. As such under the current circumstances, it is difficult to produce meaningful forecasts for the remainder of the financial year and medium term. Nevertheless, the Directors have considered the current financial strength of the Company, together with the range of measures the Directors can take to mitigate ongoing costs should they need to, and ultimately should it be required, the support now being offered by the UK government for which the Company would be eligible to apply. Based on this, the Directors have concluded that they have a reasonable expectation that the Company will have adequate resources to continue in operational existence for the foreseeable future, and, based on the economic environment recovering within the timeframe currently being widely anticipated, at least twelve months from the date of signing these financial statements, they therefore continue to adopt the going concern basis of accounting in preparing these financial statements
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
15% reducing balance
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D C Building Services Limited Notes to the Accounts for the year ended 28 February 2023
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2022
50,818 
31,243 
4,988 
87,049 
Additions
445 
- 
1,180 
1,625 
At 28 February 2023
51,263 
31,243 
6,168 
88,674 
Depreciation
At 1 March 2022
29,205 
25,230 
1,930 
56,365 
Charge for the year
5,515 
1,504 
635 
7,654 
At 28 February 2023
34,720 
26,734 
2,565 
64,019 
Net book value
At 28 February 2023
16,543 
4,509 
3,603 
24,655 
At 28 February 2022
21,613 
6,013 
3,058 
30,684 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
6,724 
Trade debtors
880 
38,386 
Accrued income and prepayments
26,486 
31,084 
Other debtors
127,529 
32,570 
154,895 
108,764 
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D C Building Services Limited Notes to the Accounts for the year ended 28 February 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
10,000 
11,052 
Trade creditors
37,732 
39,902 
Taxes and social security
11,991 
5,042 
Other creditors
5,743 
4,183 
Loans from directors
90,534 
77,331 
Accruals
320 
- 
156,320 
137,510 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
26,340 
35,204 
8
Transactions with related parties
The director's of the company provided the company with unsecured interest free loans on balances outstanding at the year end as follows: S Clarke £51,935 (2022: £39,518) C Dique £38,599 (2022: £37,813)
9
Average number of employees
During the year the average number of employees was 3 (2022: 2).
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